Southern Technology Ltd. v. Jt. CIT

187 Taxmann 346Supreme Court of India2010#1469 most cited
77

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.

Sections most often in play

Section 1961Section 36(1)(vii)Section 36(1)(viia)Section 250Section 80P(2)(a)(i)Section 143(3)Section 144BSection 14A

Issues it is cited on

section 3asection 36(2)(v)section 4asection 61section 46section 36(2)section 36(1)(viia)section 36(1)(vii)section 155section 36(1)profits and gains of business or professiongross total income

Judgments citing Southern Technology Ltd. v. Jt. CIT

Punjab National Bank, New Delhi vs. ACIT, New Delhi

In the result, assessee’s appeals, namely, ITA Nos

ITA 4253/DEL/2011[2006-07]Status: DisposedITAT Delhi09 Jan 2019AY 2006-07

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: S/Shri K. Sampath & V. Raja Kumar, AdvocateFor Respondent: Smt. Sulekha Verma, CIT,DR
Section 14Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.4253&2236/Del/2011 ITA Nos.1788 &4722/Del/2012 ITA Nos.2406/Del/2013 Assessment Years: 2006-07 to 2010-11 Punjab National Bank, vs Addl. Commissioner The Chief manager, PNB, HO, of Income-tax, Accounts & Taxation Department, Range-14, New Delhi. 5, Sansad Marg, New Delhi. PAN: AAACP0165G. ITA No. 4718/Del/2012 Assessment Years: 2007-08, 2009-10 & 2010-11 Addl. Commissioner of Income-tax, vs Punjab National Bank, Range-14, New Delhi PNB, HO, The Chief mana…

ACIT, New Delhi vs. Punjab National Bank, New Delhi

In the result, assessee’s appeals, namely, ITA Nos

ITA 2469/DEL/2011[2007-08]Status: DisposedITAT Delhi09 Jan 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: S/Shri K. Sampath & V. Raja Kumar, AdvocateFor Respondent: Smt. Sulekha Verma, CIT,DR
Section 14Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.4253&2236/Del/2011 ITA Nos.1788 &4722/Del/2012 ITA Nos.2406/Del/2013 Assessment Years: 2006-07 to 2010-11 Punjab National Bank, vs Addl. Commissioner The Chief manager, PNB, HO, of Income-tax, Accounts & Taxation Department, Range-14, New Delhi. 5, Sansad Marg, New Delhi. PAN: AAACP0165G. ITA No. 4718/Del/2012 Assessment Years: 2007-08, 2009-10 & 2010-11 Addl. Commissioner of Income-tax, vs Punjab National Bank, Range-14, New Delhi PNB, HO, The Chief mana…

Punjab National Bank, New Delhi vs. ACIT, New Delhi

In the result, assessee’s appeals, namely, ITA Nos

ITA 2236/DEL/2011[2007-08]Status: DisposedITAT Delhi09 Jan 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: S/Shri K. Sampath & V. Raja Kumar, AdvocateFor Respondent: Smt. Sulekha Verma, CIT,DR
Section 14Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.4253&2236/Del/2011 ITA Nos.1788 &4722/Del/2012 ITA Nos.2406/Del/2013 Assessment Years: 2006-07 to 2010-11 Punjab National Bank, vs Addl. Commissioner The Chief manager, PNB, HO, of Income-tax, Accounts & Taxation Department, Range-14, New Delhi. 5, Sansad Marg, New Delhi. PAN: AAACP0165G. ITA No. 4718/Del/2012 Assessment Years: 2007-08, 2009-10 & 2010-11 Addl. Commissioner of Income-tax, vs Punjab National Bank, Range-14, New Delhi PNB, HO, The Chief mana…

Director of Income Tax (International Taxation) vs. Dr. K. Kalpana Reddy

ITTA/419/2012HC Telangana24 Aug 2018

Bench: M.GANGA RAO,RAMESH RANGANATHAN

The Karnataka Bank Ltd., Mangalore vs. DCIT, Mangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1335/BANG/2013[2011-12]Status: DisposedITAT Bangalore19 Jan 2018AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

ACIT, Mangalore vs. M/S Karnataka Bank Ltd., Mangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1265/BANG/2013[2011-12]Status: DisposedITAT Bangalore19 Jan 2018AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

ACIT, Mangalore vs. M/S Karnataka Bank Ltd., Mangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1397/BANG/2012[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

ACIT, Mangalore vs. M/S Karnataka Bank Ltd., Mangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1396/BANG/2012[2009-10]Status: DisposedITAT Bangalore19 Jan 2018AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

The Karnataka Bank Ltd., Mangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1335/BANG/2012[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

The Karnataka Bank Ltd., Mangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1334/BANG/2012[2009-10]Status: DisposedITAT Bangalore19 Jan 2018AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

ACIT, Mangalore vs. M/S Karnataka Bank Ltd., Mangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 753/BANG/2011[2008-09]Status: DisposedITAT Bangalore19 Jan 2018AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

DCIT, Chennai vs. Shriram City Union Finance Co. Ltd., Chennai

In the result, the appeal of the assessee and the revenue are partly allowed

ITA 726/CHNY/2016[2012-13]Status: DisposedITAT Chennai07 Jun 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.506/Mds/2016 "नधा+रण वष+ /Assessment Year: 2012-13

For Respondent: Mr.R.Sivaraman, Adv
Section 37Section 45

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर %संह, लेखा सद"य के सम* BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.506/Mds/2016 "नधा+रण वष+ /Assessment Year: 2012-13 Vs. M/s.Shriram City Union Finance Co. The Dy. Commissioner of Ltd., No.4, Mookambika Complex, Income Tax, Corporate Lady Desika Road, Mylapore, Circle-6(1), Chennai-600 004. Aayakar Bhavan, New Block, 121, [PAN: AAACS 7703 H] M.G.Road, 7th Floor, Chennai-600 034. (अपीलाथ./Appellant)…

Shriram City Union Finance Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee and the revenue are partly allowed

ITA 506/CHNY/2016[2012-2013]Status: DisposedITAT Chennai07 Jun 2017AY 2012-2013

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.506/Mds/2016 "नधा+रण वष+ /Assessment Year: 2012-13

For Respondent: Mr.R.Sivaraman, Adv
Section 37Section 45

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर %संह, लेखा सद"य के सम* BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.506/Mds/2016 "नधा+रण वष+ /Assessment Year: 2012-13 Vs. M/s.Shriram City Union Finance Co. The Dy. Commissioner of Ltd., No.4, Mookambika Complex, Income Tax, Corporate Lady Desika Road, Mylapore, Circle-6(1), Chennai-600 004. Aayakar Bhavan, New Block, 121, [PAN: AAACS 7703 H] M.G.Road, 7th Floor, Chennai-600 034. (अपीलाथ./Appellant)…

DCIT, New Delhi vs. M/S. Janta Co- Operative Bank Ltd., New Delhi

Appeal of the Revenue is dismissed

ITA 2074/DEL/2012[2008-09]Status: DisposedITAT Delhi06 Dec 2016AY 2008-09

Bench: Shri R. S. Syal & Smt Suchitra Kamble

Section 41(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 2074/DEL/2012 (ASSESSMENT YEAR-2008-09) DCIT Vs Janta Co-Operative Bank Ltd. Circle-30 (1) 32, Netaji Subhash Marg New Delhi Darya Ganj New Delhi AAAAT8729N (APPELLANT) (RESPONDENT) Appellant by Sh. Umesh Chand Dubey, SR. DR Respondent by Sh. Deepak Ostwal, CA Date of Hearing 26.10.2016 Date of Pronouncement 06.12.2016 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 27/2/2012 passed by the CIT(A)-XXV, New Delhi for As…

Punjab & Sind Bank vs. Commissioner of Income Tax V& Anr

The appeals are disposed of in the aforesaid terms with no order as to

ITA/660/2009HC Delhi12 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143(3)Section 154

…ITA 634/2009 & 660/2009 Page 1 of 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment Reserved on: 27th August, 2012 % Judgment Pronounced on: 12th September, 2012 + ITA 634/2009 PUNJAB AND SIND BANK ..... Appellant Through: Mr. Salil Kapoor, Advocate versus COMMISSIONER OF INCOME TAX & ANR. … Respondent Through: Mr. Abhishek Maratha, Advocate + ITA…

Punjab & Sind Bank vs. Commissioner of Income Tax V & Anr

The appeals are disposed of in the aforesaid terms with no order as to

ITA - 634 / 2009HC Delhi12 Sept 2012
Section 143(3)Section 154

…ITA 634/2009 & 660/2009 Page 1 of 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment Reserved on: 27th August, 2012 % Judgment Pronounced on: 12th September, 2012 + ITA 634/2009 PUNJAB AND SIND BANK ..... Appellant Through: Mr. Salil Kapoor, Advocate versus COMMISSIONER OF INCOME TAX & ANR. … Respondent Through: Mr. Abhishek Maratha, Advocate + ITA…

Punjab and Sind Bank

The appeals are disposed of in the aforesaid terms with no order as to

ITA/634/2009HC Delhi12 Sept 2012
Section 143(3)Section 154

…ITA 634/2009 & 660/2009 Page 1 of 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment Reserved on: 27th August, 2012 % Judgment Pronounced on: 12th September, 2012 + ITA 634/2009 PUNJAB AND SIND BANK ..... Appellant Through: Mr. Salil Kapoor, Advocate versus COMMISSIONER OF INCOME TAX & ANR. … Respondent Through: Mr. Abhishek Maratha, Advocate + ITA…