Sark Cable (P.) Ltd. v. ITO

142 Taxmann.com 30High Court2022#8195 most cited

What is Sark Cable (P.) Ltd. v. ITO authority for?

A High Court decision in favour of the assessee, cited alongside other Kerala and Karnataka High Court judgments, suggests a favourable ruling for taxpayers in specific tax matters.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Also referred to as

Sark Cables (P.) Ltd. v. ITO · 142 Taxmann.com 30 · High Court · assessee favourable judgment · Kerala High Court · Karnataka High Court · tax case law

Read the full judgment

Judgments citing Sark Cable (P.) Ltd. v. ITO

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

Block Development Officer, Bijnor Rural vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 217/DDN/2019[2019-20]Status: DisposedITAT Dehradun28 Feb 2023AY 2019-20

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor Rural vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 216/DDN/2019[2018-19]Status: DisposedITAT Dehradun28 Feb 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor Rural vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 215/DDN/2019[2017-18]Status: DisposedITAT Dehradun28 Feb 2023AY 2017-18

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor Rural vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 214/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor vs. The Commissioner of Income Tax (A), Hldwani

In the result, appeals are allowed for statistical purposes

ITA 213/DDN/2019[2016-17]Status: DisposedITAT Dehradun28 Feb 2023AY 2016-17

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor vs. The Commissioner of Income Tax (A), Hldwani

In the result, appeals are allowed for statistical purposes

ITA 212/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 211/DDN/2019[2016-17]Status: DisposedITAT Dehradun28 Feb 2023AY 2016-17

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor vs. The Commissioner of Income Tax (A), Haldeani

In the result, appeals are allowed for statistical purposes

ITA 210/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 209/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor vs. The Commissioner of Income Tax(A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 196/DDN/2019[2013-14]Status: DisposedITAT Dehradun28 Feb 2023AY 2013-14

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 195/DDN/2019[2013-14]Status: DisposedITAT Dehradun28 Feb 2023AY 2013-14

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…