Reliance Industries Limited v. CIT

40 Taxmann.com 431Income Tax Appellate Tribunal2013#7147 most cited

What is Reliance Industries Limited v. CIT authority for?

Mark-to-market losses are allowable as deductions. The disallowance of such losses by the Assessing Officer is deleted.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Also referred to as

Reliance Industries Limited vs CIT · 40 Taxmann.com 431 · ITAT · mark to market losses · allowable losses · disallowance of loss · section 37(1) · section 145

Also reported as

147 ITD 323

Sections most often in play

Section 115JBSection 14ASection 37(1)Section 92CA(3)Section 250Section 80GSection 143(3)Section 145

Issues it is cited on

section 14a(3)section 14a(1)section 43astrategic investmentsection 254(2)prohibited by lawright to receivecredit for tdssection 10(34)section 14a(2)interest on securitiessection 41(1)

Judgments citing Reliance Industries Limited v. CIT

DCIT, Cir-5(1), Kolkata vs. M/S Coal India Ltd., Kolkata

ITA 1697/KOL/2019[2014-15]Status: DisposedITAT Kolkata20 Jan 2026AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 466/KOL/2018 Assessment Year: 2011-12 M/s. Coal India Ltd. DCIT, Circle-5(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 622/KOL/2018 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata M/s. Coal India Ltd. (Appellant) Vs. (Respondent) PAN: AABCC3929J ITA No.: 467/KOL/2018 Assessment Year: 2012-13 M/s. Coal India Ltd. DCIT, Circle-5(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 623/KOL/2018 Assessment Year: 201…

DCIT, Circle - 5(1), Kolkata vs. M/S. Coal India Limited, Kolkata

ITA 623/KOL/2018[2012-13]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-13
Section 115JSection 250

…llowable in view of the decision of Supreme Court in case of CIT-vs-Woodward Governor India (P) Ltd [312 ITR 254 (SC)]. Further, the appellant company also finds support in the decision of the Mumbai Tribunal in the case of Reliance Industries Limited vs. CIT 147 ITD 323 wherein it was held that such mark to market losses are allowable. Further the same stands allowable in view of the decision of Mumbai Special Bench in case of DCIT-vs-Bank of Bahrain & Kuwait [6 taxman.com 110]." I have perused the fact of the case and submission made by the appellant I agree with the view of the AO that perusal of Para No.34 of…

DCIT, Circle - 5(1), Kolkata vs. M/S. Coal India Limited, Kolkata

ITA 622/KOL/2018[2011-12]Status: DisposedITAT Kolkata20 Jan 2026AY 2011-12

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 466/KOL/2018 Assessment Year: 2011-12 M/s. Coal India Ltd. Vs. DCIT, Circle-5(1), Kolkata (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 622/KOL/2018 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata M/s. Coal India Ltd. (Appellant) Vs. (Respondent) PAN: AABCC3929J ITA No.: 467/KOL/2018 Assessment Year: 2012-13 M/s. Coal India Ltd. Vs. DCIT, Circle-5(1), Kolkata (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 623/KOL/2018 Assessment Year: 201…

Coal India Limited, Kolkata vs. DCIT, Circle - 5(1), Kolkata

ITA 467/KOL/2018[2012-13]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-13

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 466/KOL/2018 Assessment Year: 2011-12 M/s. Coal India Ltd. DCIT, Circle-5(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 622/KOL/2018 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata (Appellant) Vs. M/s. Coal India Ltd. (Respondent) PAN: AABCC3929J ITA No.: 467/KOL/2018 Assessment Year: 2012-13 M/s. Coal India Ltd. DCIT, Circle-5(1), Kolkata (Appellant) Vs. (Respondent) PAN: AABCC3929J ITA No.: 623/KOL/2018 Assessment Year: 201…

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Petronet (Dahej) Port Pvt. Ltd, Ahmedabad

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

ITA 2045/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 May 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

For Appellant: Shri Vartik Chokshi, AR &For Respondent: Shri Mudit Nagpal, CIT-DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner of Pvt. Ltd., Vs Income-tax, 9th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 PAN: AAECA 5046 R Assessment Year : 2012-13 The Dy. Commissioner of Adani Petronet (Dahej) Port Income-tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad PAN: AAECA 5046 R ITA No. 1792/Ahd/2018 & CO No…

The Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. Adani Petronet( Dahej) Port Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

ITA 1792/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad31 May 2022AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

For Appellant: Shri Vartik Chokshi, AR &For Respondent: Shri Mudit Nagpal, CIT-DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner of Pvt. Ltd., Vs Income-tax, 9th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 PAN: AAECA 5046 R Assessment Year : 2012-13 The Dy. Commissioner of Adani Petronet (Dahej) Port Income-tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad PAN: AAECA 5046 R ITA No. 1792/Ahd/2018 & CO No…

The Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. Adani Petronet( Dahej) Port Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

ITA 1470/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

For Appellant: Shri Vartik Chokshi, AR &For Respondent: Shri Mudit Nagpal, CIT-DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner of Pvt. Ltd., Vs Income-tax, 9th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 PAN: AAECA 5046 R Assessment Year : 2012-13 The Dy. Commissioner of Adani Petronet (Dahej) Port Income-tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad PAN: AAECA 5046 R ITA No. 1792/Ahd/2018 & CO No…

Adani Petronet( Dahej) Port Pvt. Ltd., Ahmedabad vs. The Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

ITA 1398/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

For Appellant: Shri Vartik Chokshi, AR &For Respondent: Shri Mudit Nagpal, CIT-DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner of Pvt. Ltd., Vs Income-tax, 9th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 PAN: AAECA 5046 R Assessment Year : 2012-13 The Dy. Commissioner of Adani Petronet (Dahej) Port Income-tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad PAN: AAECA 5046 R ITA No. 1792/Ahd/2018 & CO No…

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 115/KOL/2016[2009-2010]Status: DisposedITAT Kolkata03 May 2019AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 43B

…1 ITA Nos. 114-115/Kol/2016 Mcleod Russel India Ltd., AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 114-115/Kol/2016 Assessment Years: 2008-09 & 2009-10 Deputy Commissioner of Income-tax, Vs. M/s. Mcleod Russel India Ltd. Circle-4(1), Kolkata (PAN: AAACE6918J) Appellant Respondent Date of Hearing 06.03.2019 Date of Pronouncement 03.05.2019 For the Appellant Shri A. K. Singh, CIT, DR For the Respondent Shri D. S.…

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 114/KOL/2016[2008-09]Status: DisposedITAT Kolkata03 May 2019AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 43B

…1 ITA Nos. 114-115/Kol/2016 Mcleod Russel India Ltd., AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 114-115/Kol/2016 Assessment Years: 2008-09 & 2009-10 Deputy Commissioner of Income-tax, Vs. M/s. Mcleod Russel India Ltd. Circle-4(1), Kolkata (PAN: AAACE6918J) Appellant Respondent Date of Hearing 06.03.2019 Date of Pronouncement 03.05.2019 For the Appellant Shri A. K. Singh, CIT, DR For the Respondent Shri D. S.…

Nagreeka Exports Ltd, Kolkata vs. DCIT, Circle - 6, Kolkata

In the result, the appeal filed by the assessee in I

ITA 906/KOL/2018[2009-10]Status: DisposedITAT Kolkata08 Feb 2019AY 2009-10

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.947/Kol/2016 आयकरअपीलसं./Ita No.906/Kol/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2009-10 )

For Appellant: ShriS.D. Verma, Advocate & Shri Sanjeev Kadel, FCAFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.947/Kol/2016 आयकरअपीलसं./ITA No.906/Kol/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2009-10 ) Nagreeka Exports Ltd. Vs. DCIT, Circle-6, Kolkata 18, R.N. Mukherjee Road, Aayakar Bhawan, P-7, Chowringhee Kolkata-700001 Square, Kolkata-700069 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACN 9999 A (Assessee) .. (Revenue) Assessee by :ShriS.D. Verma, Advocate & Shri Sanjeev Kadel, FCA Respondent by : Shri Saurabh Kumar, Addl. CIT DR सुनवाईक"तार"ख/ Date of Hearing : 19/12/2018 घोषणाक"तार"ख/Date of…

Nagreeka Exports Ltd., Kolkata vs. DCIT, Cir-6, Kolkata

In the result, the appeal filed by the assessee in I

ITA 947/KOL/2016[2010-2011]Status: DisposedITAT Kolkata08 Feb 2019AY 2010-2011

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.947/Kol/2016 आयकरअपीलसं./Ita No.906/Kol/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2009-10 )

For Appellant: ShriS.D. Verma, Advocate & Shri Sanjeev Kadel, FCAFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.947/Kol/2016 आयकरअपीलसं./ITA No.906/Kol/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2009-10 ) Nagreeka Exports Ltd. Vs. DCIT, Circle-6, Kolkata 18, R.N. Mukherjee Road, Aayakar Bhawan, P-7, Chowringhee Kolkata-700001 Square, Kolkata-700069 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACN 9999 A (Assessee) .. (Revenue) Assessee by :ShriS.D. Verma, Advocate & Shri Sanjeev Kadel, FCA Respondent by : Shri Saurabh Kumar, Addl. CIT DR सुनवाईक"तार"ख/ Date of Hearing : 19/12/2018 घोषणाक"तार"ख/Date of…

Reliance Infrastructure Ltd, Mumbai vs. Addl CIT RG 10(1) Now DCIT Cir 14(3)(1), Mumbai

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed for statistical purposes

ITA 1480/MUM/2015[2010-11]Status: DisposedITAT Mumbai02 Jun 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Dy. Commissioner Of Income Tax M/S Reliance Infrastructure 14(3)(1), 453, 4Th Floor, Aayakar Ltd. Bhavan, Mumbai-20 Reliance Energy Centre Vs. Santacruz East, Mumbai- 400055 Pan No. Aaccr7445Q Appellant .. Respondent M/S Reliance Infrastructure Ltd. Dy. Commissioner Of Income Tax Reliance Energy Centre 14(3)(1), 453, 4Th Floor, Aayakar Santacruz East, Mumbai- Vs. Bhavan, Mumbai-20 400055 Pan No. Aaccr7445Q Appellant .. Respondent

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Dy. Commissioner of Income Tax M/s Reliance Infrastructure 14(3)(1), 453, 4th Floor, Aayakar Ltd. Bhavan, Mumbai-20 Reliance Energy Centre Vs. Santacruz East, Mumbai- 400055 Pan No. AACCR7445Q Appellant .. Respondent M/s Reliance Infrastructure Ltd. Dy. Commissioner of Income Tax Reliance Energy Centre 14(3)(1), 453, 4th Floor, Aayakar Santacruz East, Mumbai- Vs. Bhavan, Mumbai-20 400055 Pan No. AACCR7445Q Appellant .. Respondent Revenue by .. Miss. Santanu Kr. Saikia, CIT. DR .. Shri Jitendra Sanghvi, AR…

DCIT 14(3)(1), Mumbai vs. Reliance Infrstructure Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed for statistical purposes

ITA 1422/MUM/2015[2010-11]Status: DisposedITAT Mumbai02 Jun 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Dy. Commissioner Of Income Tax M/S Reliance Infrastructure 14(3)(1), 453, 4Th Floor, Aayakar Ltd. Bhavan, Mumbai-20 Reliance Energy Centre Vs. Santacruz East, Mumbai- 400055 Pan No. Aaccr7445Q Appellant .. Respondent M/S Reliance Infrastructure Ltd. Dy. Commissioner Of Income Tax Reliance Energy Centre 14(3)(1), 453, 4Th Floor, Aayakar Santacruz East, Mumbai- Vs. Bhavan, Mumbai-20 400055 Pan No. Aaccr7445Q Appellant .. Respondent

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Dy. Commissioner of Income Tax M/s Reliance Infrastructure 14(3)(1), 453, 4th Floor, Aayakar Ltd. Bhavan, Mumbai-20 Reliance Energy Centre Vs. Santacruz East, Mumbai- 400055 Pan No. AACCR7445Q Appellant .. Respondent M/s Reliance Infrastructure Ltd. Dy. Commissioner of Income Tax Reliance Energy Centre 14(3)(1), 453, 4th Floor, Aayakar Santacruz East, Mumbai- Vs. Bhavan, Mumbai-20 400055 Pan No. AACCR7445Q Appellant .. Respondent Revenue by .. Miss. Santanu Kr. Saikia, CIT. DR .. Shri Jitendra Sanghvi, AR…

DCIT, Cir-12, Kolkata vs. M/S Hindustan Gums & Chemical Ltd., Kolkata

In the result, the appeal of the assessee in ITA No

ITA 752/KOL/2014[2008-2009]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: S/Shri J. P. Khaitan, Sr. Adv. & Sanjay Bhaumik, AdvFor Respondent: Shri S. S. Alam, JCIT, Sr. DR
Section 143(3)Section 43B

…Hindustan Gum & Chemicals Ltd., AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.462/Kol/2014 Assessment Year: 2008-09 Hindustan Gum & Chemicals Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACH7214E) Circle-12, Kolkata. (Appellant) (Respondent) & I.T.A No.752/Kol/2014 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. Hindustan Gum & Chemicals Ltd. Circle-12, Kolkata. (Appellant) (Respondent) & C.O. No. 63/Kol/2014 Arising out of ITA No.752/Kol/2014 Assessment Year: 2008-09 Hindustan Gum & Che…

Hindustan Gum & Chemicals Ltd., Kolkata vs. The DCIT, Cir-12, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 462/KOL/2014[2008-2009]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: S/Shri J. P. Khaitan, Sr. Adv. & Sanjay Bhaumik, AdvFor Respondent: Shri S. S. Alam, JCIT, Sr. DR
Section 143(3)Section 43B

…Hindustan Gum & Chemicals Ltd., AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.462/Kol/2014 Assessment Year: 2008-09 Hindustan Gum & Chemicals Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACH7214E) Circle-12, Kolkata. (Appellant) (Respondent) & I.T.A No.752/Kol/2014 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. Hindustan Gum & Chemicals Ltd. Circle-12, Kolkata. (Appellant) (Respondent) & C.O. No. 63/Kol/2014 Arising out of ITA No.752/Kol/2014 Assessment Year: 2008-09 Hindustan Gum & Che…