Sri Venkata Satyanarayana Rice Mills Contractors Co. v. CIT

89 Taxmann 92Supreme Court of India1996#7252 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing Sri Venkata Satyanarayana Rice Mills Contractors Co. v. CIT

ACIT(LTU-1), MUMBAI vs. M/S. TCS LTD, MUMBAI

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…1 ITA 5199/Mum/2019 ITA 5904/Mum/2019 M/s TCS Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5199/Mum/2019 (Assessment year: 2014-15) M/s Tata Consultancy Services vs Deputy Commissioner of Income-tax Limited, 9th Floor, Nirmal Building LTU-1, Mumbai, 29th Floor, Nariman Point, Mumbai-400 021 Centre One, World Trade Centre PAN : AAACR4849R Cuffe Parade, Mumbai-400 005 APPELLANT RESPONDENT I.T.A. No.5904/Mum/2019 (Assessment year: 2014-15) Assistant Commissioner of Income- vs M/s Tata Consultancy S…

TATA CONSULTANCY SERRVICES LIMITED,MUMBAI vs. DCIT-1, MUMBAI

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…1 ITA 5199/Mum/2019 ITA 5904/Mum/2019 M/s TCS Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5199/Mum/2019 (Assessment year: 2014-15) M/s Tata Consultancy Services vs Deputy Commissioner of Income-tax Limited, 9th Floor, Nirmal Building LTU-1, Mumbai, 29th Floor, Nariman Point, Mumbai-400 021 Centre One, World Trade Centre PAN : AAACR4849R Cuffe Parade, Mumbai-400 005 APPELLANT RESPONDENT I.T.A. No.5904/Mum/2019 (Assessment year: 2014-15) Assistant Commissioner of Income- vs M/s Tata Consultancy S…

GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4, NOW CIRCLE-2(1)(1),, AHMEDABAD

The appeal of the assessee is partly allowed

ITA 1657/AHD/2015[2005-06]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2005-06

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

For Respondent: Shri James Kurian, CIT-DR
Section 143(3)Section 250(6)Section 271(1)(c)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND Asstt.Year: 2005-06 Gujarat Mineral Development DCIT/JCIT, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 DCIT/JCIT, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132ft Ri…

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,, AHMEDABAD

The appeal of the assessee is partly allowed

ITA 1471/AHD/2015[2005-06]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2005-06

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

For Respondent: Shri James Kurian, CIT-DR
Section 143(3)Section 250(6)Section 271(1)(c)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND Asstt.Year: 2005-06 Gujarat Mineral Development DCIT/JCIT, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 DCIT/JCIT, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132ft Ri…

GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,,AHMEDABAD vs. THE JT.CIT.,CIRCLE-4,, AHMEDABAD

The appeal of the assessee is partly allowed

ITA 1747/AHD/2009[2005-06]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2005-06

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

For Respondent: Shri James Kurian, CIT-DR
Section 143(3)Section 250(6)Section 271(1)(c)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND Asstt.Year: 2005-06 Gujarat Mineral Development DCIT/JCIT, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 DCIT/JCIT, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132ft Ri…

SEYAD AGRO INDUSTRIES P LTD,TIRUNELVELI vs. ACIT ,CENTRAL CIRCLE-1, MADURAI

The appeals stands allowed

ITA 129/CHNY/2021[2017-18]Status: DisposedITAT Chennai13 Jul 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ Ita No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/S. Seyad Trading Company Acit बनाम/ Survey No.338/3 House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Accfs-3027-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं./ Ita No.129/Chny/2021 (िनधाBरण वषB / Assessment Year: 2017-18) M/S. Seyad Agro Investment Pvt. Ltd. Acit बनाम/ 110E/20/7, House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aamcs-4443-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri B. Ramakrishnan (F.C.A)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri M. Rajan (Cit)-Ld. Dr

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri M. Rajan (CIT)-Ld. DR
Section 132Section 132(4)Section 143(3)Section 153CSection 37(1)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ ITA No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ ITA No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ ITA No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/s. Seyad Trading Company ACIT बनाम/ S…

SEYAD TRADING COMPANY,TIRUNELVELI vs. ACIT CENTRAL CIRCLE-1, MADURAI

The appeals stands allowed

ITA 128/CHNY/2021[2016-17]Status: DisposedITAT Chennai13 Jul 2022AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ Ita No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/S. Seyad Trading Company Acit बनाम/ Survey No.338/3 House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Accfs-3027-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं./ Ita No.129/Chny/2021 (िनधाBरण वषB / Assessment Year: 2017-18) M/S. Seyad Agro Investment Pvt. Ltd. Acit बनाम/ 110E/20/7, House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aamcs-4443-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri B. Ramakrishnan (F.C.A)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri M. Rajan (Cit)-Ld. Dr

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri M. Rajan (CIT)-Ld. DR
Section 132Section 132(4)Section 143(3)Section 153CSection 37(1)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ ITA No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ ITA No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ ITA No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/s. Seyad Trading Company ACIT बनाम/ S…

SEYAD TRADING COMPANY,TIRUNELVELI vs. ACIT, CC-1,, MADURAI

The appeals stands allowed

ITA 127/CHNY/2021[2015-16]Status: DisposedITAT Chennai13 Jul 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ Ita No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/S. Seyad Trading Company Acit बनाम/ Survey No.338/3 House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Accfs-3027-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं./ Ita No.129/Chny/2021 (िनधाBरण वषB / Assessment Year: 2017-18) M/S. Seyad Agro Investment Pvt. Ltd. Acit बनाम/ 110E/20/7, House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aamcs-4443-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri B. Ramakrishnan (F.C.A)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri M. Rajan (Cit)-Ld. Dr

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri M. Rajan (CIT)-Ld. DR
Section 132Section 132(4)Section 143(3)Section 153CSection 37(1)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ ITA No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ ITA No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ ITA No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/s. Seyad Trading Company ACIT बनाम/ S…

SEYAD TRADING COMPANY,TIRUNELVELI vs. ACIT , CC-1, MADURAI

The appeals stands allowed

ITA 126/CHNY/2021[2014-15]Status: DisposedITAT Chennai13 Jul 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ Ita No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/S. Seyad Trading Company Acit बनाम/ Survey No.338/3 House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Accfs-3027-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं./ Ita No.129/Chny/2021 (िनधाBरण वषB / Assessment Year: 2017-18) M/S. Seyad Agro Investment Pvt. Ltd. Acit बनाम/ 110E/20/7, House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aamcs-4443-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri B. Ramakrishnan (F.C.A)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri M. Rajan (Cit)-Ld. Dr

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri M. Rajan (CIT)-Ld. DR
Section 132Section 132(4)Section 143(3)Section 153CSection 37(1)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ ITA No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ ITA No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ ITA No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/s. Seyad Trading Company ACIT बनाम/ S…

SEYAD TRADING COMPANY,TIRUNELVELI vs. ACIT CENTRAL CIRCLE-1, MADURAI

The appeals stands allowed

ITA 130/CHNY/2021[2018-19]Status: DisposedITAT Chennai13 Jul 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ Ita No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/S. Seyad Trading Company Acit बनाम/ Survey No.338/3 House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Accfs-3027-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & आयकर अपील सं./ Ita No.129/Chny/2021 (िनधाBरण वषB / Assessment Year: 2017-18) M/S. Seyad Agro Investment Pvt. Ltd. Acit बनाम/ 110E/20/7, House Of Seyad Central Circle-1 North Bye-Pass Road, Vs. Madurai. Vannarpettai, Tirunvelveli – 627 003. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aamcs-4443-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri B. Ramakrishnan (F.C.A)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri M. Rajan (Cit)-Ld. Dr

For Appellant: Shri B. Ramakrishnan (F.C.A)-Ld. ARFor Respondent: Shri M. Rajan (CIT)-Ld. DR
Section 132Section 132(4)Section 143(3)Section 153CSection 37(1)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.126/Chny/2021 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ ITA No.127/Chny/2021 (िनधाBरण वषB / Assessment Year: 2015-16) & आयकर अपील सं./ ITA No.128/Chny/2021 (िनधाBरण वषB / Assessment Year: 2016-17) & आयकर अपील सं./ ITA No.130/Chny/2021 (िनधाBरण वषB / Assessment Year: 2018-19) M/s. Seyad Trading Company ACIT बनाम/ S…

PR COMMISSIONER OF vs. KARNATAKA STATE INDUSTRIAL INFRASTRUCTURE

In the result, we find no merit in the

ITA/459/2017HC Karnataka17 Mar 2021

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE H.T.NARENDRA PRASAD ITA NO.460 OF 2017 C/W ITA Nos.458 OF 2017, 459 OF 2017 & 461 OF 2017 IN ITA 460/2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX KORAMANGALA BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(5), BANGALORE. ...APPELLANTS (BY SRI. E.I.SANMATHI, ADV.) AND KARNATAKA STATE INDUSTRIAL 2 INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., KHANIJA BHAV…

PR COMMISSIONER OF vs. KARNATAKA STATE INDUSTRIAL INFRASTRUCTURE

In the result, we find no merit in the

ITA/458/2017HC Karnataka17 Mar 2021

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE H.T.NARENDRA PRASAD ITA NO.460 OF 2017 C/W ITA Nos.458 OF 2017, 459 OF 2017 & 461 OF 2017 IN ITA 460/2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX KORAMANGALA BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(5), BANGALORE. ...APPELLANTS (BY SRI. E.I.SANMATHI, ADV.) AND KARNATAKA STATE INDUSTRIAL 2 INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., KHANIJA BHAV…

PR COMMISSIONER OF vs. KARNATAKA STATE INDUSTRIAL INFRASTRUCTURE

In the result, we find no merit in the

ITA/460/2017HC Karnataka17 Mar 2021

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE H.T.NARENDRA PRASAD ITA NO.460 OF 2017 C/W ITA Nos.458 OF 2017, 459 OF 2017 & 461 OF 2017 IN ITA 460/2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX KORAMANGALA BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(5), BANGALORE. ...APPELLANTS (BY SRI. E.I.SANMATHI, ADV.) AND KARNATAKA STATE INDUSTRIAL 2 INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., KHANIJA BHAV…

PR COMMISSIONER OF vs. KARNATAKA STATE INDUSTRIAL INFRASTRUCTURE

In the result, we find no merit in the

ITA/461/2017HC Karnataka17 Mar 2021

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH 2021 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE H.T.NARENDRA PRASAD ITA NO.460 OF 2017 C/W ITA Nos.458 OF 2017, 459 OF 2017 & 461 OF 2017 IN ITA 460/2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX KORAMANGALA BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(5), BANGALORE. ...APPELLANTS (BY SRI. E.I.SANMATHI, ADV.) AND KARNATAKA STATE INDUSTRIAL 2 INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., KHANIJA BHAV…

J. THOMAS & CO. PVT. LTD.,KOLKATA vs. DCIT, CIRCLE-4, KOLKATA, KOLKATA

In the result, the appeal of the assessee in I

ITA 2071/KOL/2014[2010-2011]Status: DisposedITAT Kolkata01 Nov 2017AY 2010-2011

Bench: Hon’Ble Shri Aby.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 2066 /Kol/2014 Assessment Year : 2010-11 Dcit, Circle-4, Kolkata -Vs- M/S J.Thomas & Co. Pvt. Ltd.. [Pan: Aabcj 2851 Q] (Appellant) (Respondent) I.T.A Nos. 2071/Kol/2014 Assessment Year : 2010-11 M/S J.Thomas & Co. Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata [Pan: Aabcj 2851 Q] (Appellant) (Respondent)

For Appellant: Shri David Z. Chowngthu, Addl. CIT(DR)For Respondent: Shri Anup Sinha, ACA
Section 143(3)Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri Aby.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 2066 /Kol/2014 Assessment Year : 2010-11 DCIT, Circle-4, Kolkata -vs- M/s J.Thomas & Co. Pvt. Ltd.. [PAN: AABCJ 2851 Q] (Appellant) (Respondent) I.T.A Nos. 2071/Kol/2014 Assessment Year : 2010-11 M/s J.Thomas & Co. Pvt. Ltd. -vs- DCIT, Circle-4, Kolkata [PAN: AABCJ 2851 Q] (Appellant) (Respondent) For the Appellant : Shri David Z. Chowngthu, Addl. CIT(DR) For the Respondent : Shri Anup Sinha, ACA Date of Hearing : 25.09.2017 Date of Pronouncement : 01.11.2017 ORDER Per…

DCIT, CIRCLE-4, KOLKATA, KOLKATA vs. M/S. J. THOMAS & CO. PVT. LTD., KOLKATA

In the result, the appeal of the assessee in I

ITA 2066/KOL/2014[2010-2011]Status: DisposedITAT Kolkata01 Nov 2017AY 2010-2011

Bench: Hon’Ble Shri Aby.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 2066 /Kol/2014 Assessment Year : 2010-11 Dcit, Circle-4, Kolkata -Vs- M/S J.Thomas & Co. Pvt. Ltd.. [Pan: Aabcj 2851 Q] (Appellant) (Respondent) I.T.A Nos. 2071/Kol/2014 Assessment Year : 2010-11 M/S J.Thomas & Co. Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata [Pan: Aabcj 2851 Q] (Appellant) (Respondent)

For Appellant: Shri David Z. Chowngthu, Addl. CIT(DR)For Respondent: Shri Anup Sinha, ACA
Section 143(3)Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri Aby.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 2066 /Kol/2014 Assessment Year : 2010-11 DCIT, Circle-4, Kolkata -vs- M/s J.Thomas & Co. Pvt. Ltd.. [PAN: AABCJ 2851 Q] (Appellant) (Respondent) I.T.A Nos. 2071/Kol/2014 Assessment Year : 2010-11 M/s J.Thomas & Co. Pvt. Ltd. -vs- DCIT, Circle-4, Kolkata [PAN: AABCJ 2851 Q] (Appellant) (Respondent) For the Appellant : Shri David Z. Chowngthu, Addl. CIT(DR) For the Respondent : Shri Anup Sinha, ACA Date of Hearing : 25.09.2017 Date of Pronouncement : 01.11.2017 ORDER Per…