S Balan v. DCIT

308 ITR 151Reported decision#24397 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2015 to 2015.

Judgments citing S Balan v. DCIT

Gmr Power Corporation Limited, Bangalore vs. DCIT, Bangalore

In the result, assessee’s appeal viz

ITA 1072/BANG/2015[2009-10]Status: DisposedITAT Bangalore29 Dec 2015AY 2009-10

Bench: Shri Abraham P George & Shri Vijay Pal Rao & M/S.Gmr Power Corporation Ltd. 25/1, Skip House, Museum Road, Bangalore. … Appellant Pan:Aaacg 6037 G Vs. 1. Addl.Commissioner Of Income-Tax, Range-11, Bangalore. 2. Deputy Commissioner Of Income-Tax, Circle 3(1)(2), Bangalore … Respondent & (By The Revenue) ******** Assessee By: Shri Yogesh A Thar, Ca. Revenue By: Smt.Neera Malhotra, Cit(Dr).

For Appellant: Shri Yogesh A Thar, CAFor Respondent: Smt.Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 154Section 57Section 57(111)

…he following decisions wherein it has been held that where the assessee has added the interest to the cost of the shares held such interest to be treated as part of cost and reduced from the sale consideration in computing the capital gains. • S Balan V DCIT (308 ITR 151) (Pune) (AT) • CIT V Mithlesh Kumari (92 ITR 9) (Del) • Addl CIT V K S Gupta (119 ITR 372) (AP) • CIT V Maithreyi Pai (152 ITR 247) (Karn) • CIT V Indian Overseas Bank Ltd (222 ITR 77) (Mad) 4.2 The appellant humbly prays that the Assessing Officer be directed to add the disallowance made under 14A to the cost of mutual fund units.” In this view…

DCIT, Bangalore vs. M/S Gmr Power Corporation Ltd., (Formerly Known As Gmr Power Corporation Pvt. Ltd., Bangalore

In the result, assessee’s appeal viz

ITA 1629/BANG/2012[2009-10]Status: DisposedITAT Bangalore29 Dec 2015AY 2009-10

Bench: Shri Abraham P George & Shri Vijay Pal Rao & M/S.Gmr Power Corporation Ltd. 25/1, Skip House, Museum Road, Bangalore. … Appellant Pan:Aaacg 6037 G Vs. 1. Addl.Commissioner Of Income-Tax, Range-11, Bangalore. 2. Deputy Commissioner Of Income-Tax, Circle 3(1)(2), Bangalore … Respondent & (By The Revenue) ******** Assessee By: Shri Yogesh A Thar, Ca. Revenue By: Smt.Neera Malhotra, Cit(Dr).

For Appellant: Shri Yogesh A Thar, CAFor Respondent: Smt.Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 154Section 57Section 57(111)

…he following decisions wherein it has been held that where the assessee has added the interest to the cost of the shares held such interest to be treated as part of cost and reduced from the sale consideration in computing the capital gains. • S Balan V DCIT (308 ITR 151) (Pune) (AT) • CIT V Mithlesh Kumari (92 ITR 9) (Del) • Addl CIT V K S Gupta (119 ITR 372) (AP) • CIT V Maithreyi Pai (152 ITR 247) (Karn) • CIT V Indian Overseas Bank Ltd (222 ITR 77) (Mad) 4.2 The appellant humbly prays that the Assessing Officer be directed to add the disallowance made under 14A to the cost of mutual fund units.” In this view…

Gmr Power Corporation Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, assessee’s appeal viz

ITA 1556/BANG/2012[2009-10]Status: DisposedITAT Bangalore29 Dec 2015AY 2009-10

Bench: Shri Abraham P George & Shri Vijay Pal Rao & M/S.Gmr Power Corporation Ltd. 25/1, Skip House, Museum Road, Bangalore. … Appellant Pan:Aaacg 6037 G Vs. 1. Addl.Commissioner Of Income-Tax, Range-11, Bangalore. 2. Deputy Commissioner Of Income-Tax, Circle 3(1)(2), Bangalore … Respondent & (By The Revenue) ******** Assessee By: Shri Yogesh A Thar, Ca. Revenue By: Smt.Neera Malhotra, Cit(Dr).

For Appellant: Shri Yogesh A Thar, CAFor Respondent: Smt.Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 154Section 57Section 57(111)

…he following decisions wherein it has been held that where the assessee has added the interest to the cost of the shares held such interest to be treated as part of cost and reduced from the sale consideration in computing the capital gains. • S Balan V DCIT (308 ITR 151) (Pune) (AT) • CIT V Mithlesh Kumari (92 ITR 9) (Del) • Addl CIT V K S Gupta (119 ITR 372) (AP) • CIT V Maithreyi Pai (152 ITR 247) (Karn) • CIT V Indian Overseas Bank Ltd (222 ITR 77) (Mad) 4.2 The appellant humbly prays that the Assessing Officer be directed to add the disallowance made under 14A to the cost of mutual fund units.” In this view…

S Balan v. DCIT (308 ITR 151) — Cited in 3 Judgments | BharatTax