What is Sesa Goa Ltd. v. JCIT authority for?

Education cess paid on total income and dividend distribution tax are allowable deductions for income tax purposes.

How many judgments cite Sesa Goa Ltd. v. JCIT?

291 judgments on BharatTax cite Sesa Goa Ltd. v. JCIT (117 Taxmann.com 96), spanning 2015 to 2026.

Which sections of the Income Tax Act does Sesa Goa Ltd. v. JCIT come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 40(a)(ii), Section 234B, Section 115JB, Section 270A.

Sesa Goa Ltd. v. JCIT (117 Taxmann.com 96)

Wartsila India Pvt Ltd., Navi Mumbai vs. Dy CIT 15(3)(1), Mumbai

ITA 480/MUM/2020[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13

Bench: Shri Kuldip Singh & Ms. Padmavathy S

For Appellant: Shri J.D. Mistri, A.RFor Respondent: Shri Manoj Kumar, CIT D.R

Section 14ASection 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 467 & 480/M/2020 Assessment Years: 2011-12 & 2012-13 M/s. Wartsila India Pvt. Deputy Commissioner of Ltd., Income Tax-15(3)(1), 10th Floor, We Work, Room No.451, 4th Floor, L&T Seawoods Tower 1, B Wing, Sector 40, Vs. Aayakar Bhavan, 46, Konkan Rail Vihar M.K. Road, Rd., Mumbai - 400020 Seawoods, Navi Mumbai – 400 706 PAN: AAACW0345D (Appellant) (Respondent) Present for: Assessee by : Shri J.D. Mistri, A.R. Revenue by : Shri Manoj Kumar, CIT D.R. Date of Hear…

Wartsila India Pvt Ltd, Navi Mumbai vs. Dy CIT 15 (3)(1), Mumbai

ITA 467/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Jun 2023AY 2011-12

Bench: Shri Kuldip Singh & Ms. Padmavathy S

For Appellant: Shri J.D. Mistri, A.RFor Respondent: Shri Manoj Kumar, CIT D.R

Section 14ASection 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 467 & 480/M/2020 Assessment Years: 2011-12 & 2012-13 M/s. Wartsila India Pvt. Deputy Commissioner of Ltd., Income Tax-15(3)(1), 10th Floor, We Work, Room No.451, 4th Floor, L&T Seawoods Tower 1, B Wing, Sector 40, Vs. Aayakar Bhavan, 46, Konkan Rail Vihar M.K. Road, Rd., Mumbai - 400020 Seawoods, Navi Mumbai – 400 706 PAN: AAACW0345D (Appellant) (Respondent) Present for: Assessee by : Shri J.D. Mistri, A.R. Revenue by : Shri Manoj Kumar, CIT D.R. Date of Hear…

Sona Blw Precision Forgings Ltd., Gurgaon vs. Assesing Officer, National E-Assessment Centre, New Delhi

In the result, this appeal filed by the assessee is partly allowed as

ITA 524/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jun 2023AY 2016-17

For Appellant: Ms. Aditi Gupta, AdvocateFor Respondent: Shri Jitender Kumar, CIT DR

Section 133(6)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.524/Del./2021 (ASSESSMENT YEAR : 2016-17) Sona BLW Precision Forgings Ltd., vs. Assessing Officer, Village Begumpur Khatola, National E-Assessment Centre, Gurgaon – 122 004 (Haryana). Delhi. (PAN : AABCS4786P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Aditi Gupta, Advocate REVENUE BY : Shri Jitender Kumar, CIT DR Date of Hearing : 07.06.2023 Date of Order : 09.06.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is dire…

ACIT-3(1)(1), Mumbai vs. M/S Axis Capital Limited, Mumbai

In the result, the appeal filed by the Revenue is allowed

ITA 3140/MUM/2022[2018-19]Status: DisposedITAT Mumbai07 Jun 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Acit-3(1)(1) M/S. Axis Capital Limited Mumbai Vs. Axis House, P. B. Marg, Mumbai-400 025 Pan/Gir No. Aaacu 8367 M (Appellant) (Respondent) : Assessee By : Shri Rajnikant V. Chaniyari : Shri Manoj Kumar Sinha Revenue By Date Of Hearing : 09.03.2023 Date Of Pronouncement : 07.06.2023

For Appellant: Shri Rajnikant V. Chaniyari

Section 143(1)Section 143(3)Section 250Section 37Section 40

…itled to claim for deduction before the appellate authority even if the same was not claimed in the tax return or before the A.O. The assessee has also relied on the decision of the Hon'ble Jurisdictional High Court in the case of Sesa Goa Ltd. v JCIT [2020] 423 ITR 426 (Bom), wherein it was held that education cess is not in the nature of the tax and, hence, is an allowable expenditure while computing the business income without any limitation on account of provision of section 40(a)(ii) of the Act. The assessee has also relied on the CBDT Circular No. 91/58/66-ITJ(19) dated 18.05.1967 which is said to have c…

DCIT-14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 3147/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Section 115JSection 143(3)Section 147Section 148

…nue against this decision, was dismissed by the Hon‟ble Supreme Court which is reported in 117 taxmann.com 244. 5.4. In any event, the law is also settled by the decision of the Hon‟ble Jurisdictional High Court in the case of Sesa Goa Ltd vs JCIT reported in 294 ITR 101 (Bom) that subsequent decision of the Hon‟ble High Court cannot be a ground of reopening the assessment. The Hon‟ble Jurisdictional High Court in this case had held that the deduction u/s.80HHC of the Act had been allowed to that assessee after due scrutiny of return, annexures, documents and evidences filed during the course of assessment and th…

Idea Cellular Limited, Mumbai vs. Assistant Commissioner of Income Tax Hq (Judl) to CIT-14, Mumbai

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 2350/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Section 115JSection 143(3)Section 147Section 148

…nue against this decision, was dismissed by the Hon‟ble Supreme Court which is reported in 117 taxmann.com 244. 5.4. In any event, the law is also settled by the decision of the Hon‟ble Jurisdictional High Court in the case of Sesa Goa Ltd vs JCIT reported in 294 ITR 101 (Bom) that subsequent decision of the Hon‟ble High Court cannot be a ground of reopening the assessment. The Hon‟ble Jurisdictional High Court in this case had held that the deduction u/s.80HHC of the Act had been allowed to that assessee after due scrutiny of return, annexures, documents and evidences filed during the course of assessment and th…

Sheela Foams Ltd, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 919/DEL/2021[2016-17]Status: DisposedITAT Delhi24 Nov 2022AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Ms. Somya Jain, CAFor Respondent: Shri Amit Kumar Jain, Sr.DR

Section 40

…ourse of assessment proceedings in terms of law clarified by the Hon’ble Rajasthan High Court in the case of Chambal Fertilisers and Chemicals Ltd. vs JCIT: D.B Income- tax Appeal No.52/2018 and Hon’ble Bombay High Court in the case of Sesa Goa Ltd. vs. JCIT: 423 ITR 426 (Bom) which was not allowed by the assessing officer. Vide Finance Act 2022, Explanation 3 has been inserted in section 40(a)(ii) of the Act, w.e.f., 01.04.2005, clarifying that for the purposes of this sub- clause, the term “tax” includes and shall be deemed to have always included any surcharge or cess, by whatever name called, on such tax. In…

Deputy Commissioner of Income Tax, Circle- 4(1)(1), Bangalore vs. M/S. Lifestyle International Private Limited, Bangalore

In the result, the assessee’s appeal stands allowed and revenue’s appeal stands dismissed

ITA 93/BANG/2020[2013-14]Status: DisposedITAT Bangalore18 Nov 2022AY 2013-14

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14 M/S. Lifestyle International Pvt. Ltd., 77, Town Centre, The Deputy Building No. 3, Commissioner Of West Wing, Income Tax, Off Hal Airport Road, Circle – 4(1)(1), Yamlur, Vs. Bengaluru. Bengaluru – 560 037. Pan: Aaacl2937J Appellant Respondent & Assessment Year : 2013-14 (By Revenue)

Section 2Section 37Section 43(6)(c)Section 50B

…surcharge levied on income tax and hence it partakes the character of income tax. Accordingly it held that the education cess is not allowable as deduction. The Tribunal also noted the decision rendered by Hon'ble Bombay High Court in the case of Sesagoa Ltd. 117 Taxmann.com 96 and by Hon'ble Rajasthan High Court in the case of Chambal Fertilisers& Chemicals Ltd. Vs. JCIT (ITA No.52/2018 dated 31.7.2018), wherein it was held that the education cess is allowable as deduction. However, the Tribunal observed that the decision rendered by Hon'ble Supreme Court in the case of CIT Vs. K. Srinivasan (1972) 83 ITR 346 wa…

CC Engineers Pvt. Ltd., Pune vs. Income-Tax Officer, Ward 1(1), Pune

In the result, the appeal of the assessee is dismissed

ITA 698/PUN/2021[2018-19]Status: DisposedITAT Pune07 Nov 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

For Appellant: Shri S.N. Puranik (through virtual)For Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 143(1)Section 143(1)(a)Section 30(1)(va)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER I.T.A. No. 698/PUN/2021 – A.Y. 2018-19 CC Engineers Pvt. Ltd. 1087/B, Hare Krishna Mandir Road, Model Colony, Shivajinagar, PUNE- 411 016 PAN: AAACC7557P : Appellant Vs. The I.T.O. Ward 1(1), P:une. : Respondent Appellant by : Shri S.N. Puranik (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 30-09-2022 Date of Pronouncement : 07-11-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM This appeal preferred by the assessee emanates from t…

The Dy. Commr. of Income Tax, Cir.-1, Jamnagar vs. M/S Seabird Marine Services P. Ltd., Jamnagar

In the result, appeal of the Revenue is partly allowed

ITA 282/RJT/2016[2013-14]Status: DisposedITAT Rajkot14 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Shramdeep Sinha, CIT D.RFor Respondent: Shri Kapil Sanghavi, A.R

Section 14ASection 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No. 282/Rjt/2016 (Assessment Year: 2013-14) DCIT Vs. M/s. Seabird Marine Services Pvt. Circle-1, Ltd., 215-218 Venus Apptt., Opp. Jamnagar Cricket Bangalow, Jamnagar [PAN No.AACCS9869C] (Appellant) .. (Respondent) Appellant by : Shri Shramdeep Sinha, CIT D.R. Respondent by : Shri Kapil Sanghavi, A.R. Date of Hearing 06.09.2022 Date of Pronouncement 14.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This appeal is filed by the Revenue against the order dated 24.05.2…

Dy.CIT Cent. Cir 6(4), Mumbai vs. Indiabulls Financial Services Ltd, Mumbai

In the result, appeal filed by the Revenue is partly allowed

ITA 99/MUM/2022[2012-13]Status: DisposedITAT Mumbai07 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Gagan Goyaldy.Cit, Cc-6(4), Room No. 1925, 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. ...... Appellant Vs. India Bulls Financial Services Ltd. M-62 & 63, 1St Floor, Connaught Place, New Delhi-110001 Pan: Aaaci8570Q ..... Respondent Appellant By : Sh. K.C. Kanojiya, Cit-Dr Respondent By : Sh. K. Gopal, Adv. Sh. Om Kandalkar, Adv. Date Of Hearing : 13/07/2022 Date Of Pronouncement : 07/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-54, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 20.10.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2012-13. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. K.C. Kanojiya, CIT-DRFor Respondent: Sh. K. Gopal, Adv

Section 143(3)Section 153ASection 245D(4)Section 250Section 69C

…enue relied and wherein it has been held that Income Tax includes Additional Surcharge, and the Finance bill 2004 clarified that Additional Surcharge is Education Cess. Assessee relied on Hon’ble jurisdictional High Court in the case of Sesa Goa Ltd. Vs. JCIT 423 ITR 426 (Bom.) and PCIT vs. Chambal Fertilizers and Chemicals Ltd. in DB ITA No. 52/2018 (Raj.). In both the case laws relied upon by the assessee had not discussed the law laid down by the Hon’ble Apex Court in CIT vs. K. Srinivasan (1972) 83 ITR 346. We find that in view of amendment by 5 ITA No. 99/Mum/2022- Indiabulls Financial Services Ltd. introd…

Fashionking Brands P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

In the result, the appeal of the assessee is partly allowed

ITA 622/PUN/2021[2017-18]Status: DisposedITAT Pune29 Sept 2022AY 2017-18

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Kimaya KudwaFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER I.T.A. No. 622/PUN/2021 – A.Y. 2017-18 Fashionking Brands Pvt. Ltd. 1 Butte Patil Plaza, Off Karve Road, Nalstop, Pune. PAN: AAACC 7418 H : Appellant Vs. The Dy. C.I.T CPC, Bangaluru : Respondent Appellant by : Ms. Kimaya Kudwa Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 28-09-2022 Date of Pronouncement : 29-09-2022 ORDER PER BENCH This appeal preferred by the assessee emanates from the order National Faceless Appeal Centre (NFAC), Delhi, 30-08-20…

Eicher Motors Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 8739/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Aug 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

Section 3Section 35Section 35I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.133 & 8739/DEL/2019 [Assessment Years: 2013-14 & 2014-15] Eicher Motors Limited, The Joint Commissioner of Income 3rd Floor, Select City Walk A-3 Tax, District Centre, Saket, Vs Special Range-3, New Delhi- Central Revenue Building New Delhi-110002 PAN-AAACE3882D Assessee Revenue Assessee by Sh. Ajay Vohra, Sr. Adv. And Ms. Manisha Sharma, Adv. Revenue by Sh. R.S. Yadav, Sr. DR Date of Hearing 22.08.2022 Date of Pronouncement .08.2022 ORDER PER SHAMI…

Eicher Motors Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 133/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Aug 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

Section 3Section 35Section 35I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.133 & 8739/DEL/2019 [Assessment Years: 2013-14 & 2014-15] Eicher Motors Limited, The Joint Commissioner of Income 3rd Floor, Select City Walk A-3 Tax, District Centre, Saket, Vs Special Range-3, New Delhi- Central Revenue Building New Delhi-110002 PAN-AAACE3882D Assessee Revenue Assessee by Sh. Ajay Vohra, Sr. Adv. And Ms. Manisha Sharma, Adv. Revenue by Sh. R.S. Yadav, Sr. DR Date of Hearing 22.08.2022 Date of Pronouncement .08.2022 ORDER PER SHAMI…

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1520/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah

Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1519/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah

Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1463/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah

Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Asst. Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1462/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah

Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1328/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022

Section 10B

…at the stage of this appeal also. This issue, however, did not come up for consideration before the authorities below. Assessee is placing reliance on the decisions in Chambal Fertilizers and Chemicals (2019) 107 taxmann.com 484 (Rajasthan) and Sesa Goa Ltd., 423 ITR 426 whereas Page 20 of 33 ITA Nos.1231, 1232, 1285 1268, 1269 & 1328/Hyd/2018 learned DR placed reliance on the decision of the Hon'ble Supreme Court reported in CIT Vs.K. Srinivasan [1972] 83 ITR 346 (SC) wherein the Hon'ble Supreme Court held that the term ‘income-tax’ as employed in section 2 includes surcharge and additional surcharge whenever…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1285/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022

Section 10B

…at the stage of this appeal also. This issue, however, did not come up for consideration before the authorities below. Assessee is placing reliance on the decisions in Chambal Fertilizers and Chemicals (2019) 107 taxmann.com 484 (Rajasthan) and Sesa Goa Ltd., 423 ITR 426 whereas Page 20 of 33 ITA Nos.1231, 1232, 1285 1268, 1269 & 1328/Hyd/2018 learned DR placed reliance on the decision of the Hon'ble Supreme Court reported in CIT Vs.K. Srinivasan [1972] 83 ITR 346 (SC) wherein the Hon'ble Supreme Court held that the term ‘income-tax’ as employed in section 2 includes surcharge and additional surcharge whenever…

Sesa Goa Ltd. v. JCIT

What is Sesa Goa Ltd. v. JCIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Sesa Goa Ltd. v. JCIT

Wartsila India Pvt Ltd., Navi Mumbai vs. Dy CIT 15(3)(1), Mumbai

Wartsila India Pvt Ltd, Navi Mumbai vs. Dy CIT 15 (3)(1), Mumbai

Sona Blw Precision Forgings Ltd., Gurgaon vs. Assesing Officer, National E-Assessment Centre, New Delhi

ACIT-3(1)(1), Mumbai vs. M/S Axis Capital Limited, Mumbai

DCIT-14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

Idea Cellular Limited, Mumbai vs. Assistant Commissioner of Income Tax Hq (Judl) to CIT-14, Mumbai

Sheela Foams Ltd, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

Deputy Commissioner of Income Tax, Circle- 4(1)(1), Bangalore vs. M/S. Lifestyle International Private Limited, Bangalore

CC Engineers Pvt. Ltd., Pune vs. Income-Tax Officer, Ward 1(1), Pune

The Dy. Commr. of Income Tax, Cir.-1, Jamnagar vs. M/S Seabird Marine Services P. Ltd., Jamnagar

Dy.CIT Cent. Cir 6(4), Mumbai vs. Indiabulls Financial Services Ltd, Mumbai

Fashionking Brands P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

Eicher Motors Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

Eicher Motors Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Asst. Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad