Shesharao Bagde v. Bhaiyya

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 1936/KOL/2018 Assessment Year: 2014-15 Koninklijke Philips N.V....…………............................Appellant [PAN: AACCK 0806 B] Vs. DCIT (IT), Circle-1(2), Kolkata................................Respondent Appearances by: Sh. Percy Pardiwala, Sr. Counsel & Sh. Ketan K Ved, CA, appeared on behalf of the Assessee. Sh. Manish Kanauji…

KONINKLIJKE PHILIPS N.V.,KOLKATA vs. ACIT(IT),CIRCLE-1(2), KOLKATA, KOLKATA

In the result, the appeals of the assessee, in all the assessment years, are allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravii.T.A. No. 112/Kol/2016 Assessment Year: 2011-12 Koninklijke Philips N.V……………………………...............................………...…………………….…Assessee [Pan : Aacck 0806 B] Dcit(It) -1(2), Kolkata………............................................................…....….…………..………...Revenue & I.T.A. No. 87/Kol/2017 Assessment Year: 2012-13 Koninklijke Philips N.V……………………………........................................………...…………………….…Assessee [Pan : Aacck 0806 B] Acit(It), Circle-1(2), Kolkata………............................................................…....….…………..………...Revenue & I.T.A. No.2474/Kol/2017 Assessment Year: 2013-14 Koninklijke Philips N.V……………………………........................................………...…………………….…Assessee [Pan : Aacck 0806 B] Acit(It), Circle-1(2), Kolkata………............................................................…....….…………..………...Revenue Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Navneet Misra, Adovacate, Appearing On Behalf Of The Assessee. Shri P. K. Srihari, Cit-Dr, Appearing On Behalf Of The Revenue.

…meaning of the term "experience" it is clear that "experience" is a cumulation of knowledge and observation gathered over a period of time. Term "experience" has also been judicially interpreted by the Supreme Court in Shesharao Bagde vs. Bhaiyya (1991) Supp. 1 SCC 367 as under : "Normally when we talk of an experience unless the context otherwise demands, it should be taken as experience after acquiring minimum qualifications required and will, therefore, necessarily have to be posterior to the acquisition of the qualification." The grading certificate which is issued does not involve any transfer of commercial…

KONINKLIJKE PHILIPS N.V.,KOLKATA vs. DCIT, (IT)-1(2), KOLKATA, KOLKATA

In the result, the appeals of the assessee, in all the assessment years, are allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravii.T.A. No. 112/Kol/2016 Assessment Year: 2011-12 Koninklijke Philips N.V……………………………...............................………...…………………….…Assessee [Pan : Aacck 0806 B] Dcit(It) -1(2), Kolkata………............................................................…....….…………..………...Revenue & I.T.A. No. 87/Kol/2017 Assessment Year: 2012-13 Koninklijke Philips N.V……………………………........................................………...…………………….…Assessee [Pan : Aacck 0806 B] Acit(It), Circle-1(2), Kolkata………............................................................…....….…………..………...Revenue & I.T.A. No.2474/Kol/2017 Assessment Year: 2013-14 Koninklijke Philips N.V……………………………........................................………...…………………….…Assessee [Pan : Aacck 0806 B] Acit(It), Circle-1(2), Kolkata………............................................................…....….…………..………...Revenue Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Navneet Misra, Adovacate, Appearing On Behalf Of The Assessee. Shri P. K. Srihari, Cit-Dr, Appearing On Behalf Of The Revenue.

…meaning of the term "experience" it is clear that "experience" is a cumulation of knowledge and observation gathered over a period of time. Term "experience" has also been judicially interpreted by the Supreme Court in Shesharao Bagde vs. Bhaiyya (1991) Supp. 1 SCC 367 as under : "Normally when we talk of an experience unless the context otherwise demands, it should be taken as experience after acquiring minimum qualifications required and will, therefore, necessarily have to be posterior to the acquisition of the qualification." The grading certificate which is issued does not involve any transfer of commercial…

KONINKLIJKE PHILIPS N.V.,KOLKATA vs. ACIT(IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, the appeals of the assessee, in all the assessment years, are allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravii.T.A. No. 112/Kol/2016 Assessment Year: 2011-12 Koninklijke Philips N.V……………………………...............................………...…………………….…Assessee [Pan : Aacck 0806 B] Dcit(It) -1(2), Kolkata………............................................................…....….…………..………...Revenue & I.T.A. No. 87/Kol/2017 Assessment Year: 2012-13 Koninklijke Philips N.V……………………………........................................………...…………………….…Assessee [Pan : Aacck 0806 B] Acit(It), Circle-1(2), Kolkata………............................................................…....….…………..………...Revenue & I.T.A. No.2474/Kol/2017 Assessment Year: 2013-14 Koninklijke Philips N.V……………………………........................................………...…………………….…Assessee [Pan : Aacck 0806 B] Acit(It), Circle-1(2), Kolkata………............................................................…....….…………..………...Revenue Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Navneet Misra, Adovacate, Appearing On Behalf Of The Assessee. Shri P. K. Srihari, Cit-Dr, Appearing On Behalf Of The Revenue.

…meaning of the term "experience" it is clear that "experience" is a cumulation of knowledge and observation gathered over a period of time. Term "experience" has also been judicially interpreted by the Supreme Court in Shesharao Bagde vs. Bhaiyya (1991) Supp. 1 SCC 367 as under : "Normally when we talk of an experience unless the context otherwise demands, it should be taken as experience after acquiring minimum qualifications required and will, therefore, necessarily have to be posterior to the acquisition of the qualification." The grading certificate which is issued does not involve any transfer of commercial…

KONINKLIJKE PHILIPS N.V,KOLKATA vs. DCIT, (IT)-1(2), KOLKATA, KOLKATA

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

…meaning of the term "experience" it is clear that "experience" is a cumulation of knowledge and observation gathered over a period of time. Term "experience" has also been judicially interpreted by the Supreme Court in Shesharao Bagde vs. Bhaiyya (1991) Supp. 1 SCC 367 as under : "Normally when we talk of an experience unless the context otherwise demands, it should be taken as experience after acquiring minimum qualifications required and will, therefore, necessarily have to be posterior to the acquisition of the qualification." The grading certificate which is issued does not involve any transfer of commercial…

KONINKLIJKE PHILIPS N.V,KOLKATA vs. DDIT (IT)-1(1), KOLKATA, KOLKATA

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

…meaning of the term "experience" it is clear that "experience" is a cumulation of knowledge and observation gathered over a period of time. Term "experience" has also been judicially interpreted by the Supreme Court in Shesharao Bagde vs. Bhaiyya (1991) Supp. 1 SCC 367 as under : "Normally when we talk of an experience unless the context otherwise demands, it should be taken as experience after acquiring minimum qualifications required and will, therefore, necessarily have to be posterior to the acquisition of the qualification." The grading certificate which is issued does not involve any transfer of commercial…

KONINKLIJKE PHILIPS ELECTRONICS N.V,KOLKATA vs. DDIT (IT) - 1(1),KOL, KOLKATA

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

…meaning of the term "experience" it is clear that "experience" is a cumulation of knowledge and observation gathered over a period of time. Term "experience" has also been judicially interpreted by the Supreme Court in Shesharao Bagde vs. Bhaiyya (1991) Supp. 1 SCC 367 as under : "Normally when we talk of an experience unless the context otherwise demands, it should be taken as experience after acquiring minimum qualifications required and will, therefore, necessarily have to be posterior to the acquisition of the qualification." The grading certificate which is issued does not involve any transfer of commercial…