Ramco Cement Limited v. DCIT

55 Taxmann.com 79High Court2015#2726 most cited

What is Ramco Cement Limited v. DCIT authority for?

Appellate authorities must independently examine facts and apply legal provisions to determine the correct income, including taxing unexplained credits under deeming provisions.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Ramco Cement Limited vs DCIT · unexplained credit · deeming provisions · correct income · appellate authorities · independent examination · taxing enactment · adjustment of assessment · facts on record · legal provisions

Sections most often in play

Section 153ASection 143(3)Section 147Section 132Section 153CSection 148Section 142(1)Section 131(1A)

Issues it is cited on

peak credit theorysection 124(3)(a)section 124(3)section 158bb(1)retraction of statementsection 131(1a)section 124section 158bbsection 113survey under section 133asection 292bsection 153c(1)

Judgments citing Ramco Cement Limited v. DCIT

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

ITA 846/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore ITA No.844/Bang/2023 M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, East End C Main Road 9th Block…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

M/S. Paul Resorts & Hotels Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 35/COCH/2020[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 34/COCH/2020[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 33/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The ACIT, Kochi vs. M/S.Federal Bank Ltd, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 311/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The ACIT, Kochi vs. The Federal Bank Ltd, Ernakulam

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 310/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The ACIT, Kochi vs. M/S.Federal Bank Ltd, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 309/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 275/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 274/COCH/2020[2013-14]Status: DisposedITAT Cochin12 Dec 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 273/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 272/COCH/2020[2011-12]Status: DisposedITAT Cochin12 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 747/COCH/2019[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 746/COCH/2019[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 745/COCH/2019[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

Indecomm Global Services India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, appeal by the Assessee is partly allowed

ITA 1589/BANG/2016[2009-2010]Status: DisposedITAT Bangalore31 Dec 2018AY 2009-2010

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2009-10

For Appellant: Smt. Rashmi R., AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2009-10 Indecomm Global Services India Vs. The Deputy Commissioner of Private Limited Income Tax, (formerly known as IGS Imaging Circle 3(1)(1) Services India Pvt. Ltd.,), [formerly Circle 11(4)], 11-12/1, 4th Floor, Maruthi Infotech Bangalore. Center, Block A, Amarjyoti Layout, Off. Intermediate Ring Road, Bangalore – 560 067. PAN: AABCI 2902H APPELLANT RESPONDENT Appellant by : Smt. Rashmi R., Advocate Respondent by : Dr. P.V. Pradeep Kumar, Addl.…