SSI Capital Ltd. v. DCIT

85 TTJ 104Income Tax Appellate Tribunal#21614 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Judgments citing SSI Capital Ltd. v. DCIT

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHAPUR vs. RBL BANK LTD, KOLHAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 833/PUN/2024[2016-17]Status: DisposedITAT Pune20 Sept 2024AY 2016-17

Bench: SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 250Section 28Section 37Section 37(1)

…vide para Nos. 7 to 7.8 of the assessment order. The assessee placed reliance on the order of Special Bench of Bangalore, ITAT in the case of Biocon Ltd. 4 and the decision of Hon’ble High Court of Madras in the case of SSI Capital Ltd. Vs. DCIT reported in 85 TTJ 104 before the CIT(A). The CIT(A) considering the said decisions and also many other decisions which are reproduced in para Nos. 11 and 12 of the impugned order, held the issue of employees stock option is an allowable deduction in computing the income under the head profits and gains of business and profession. The ld. DR did not bring on record any…

JOINT COMMISSIONER OF INCOME-TAX(OSD), CRICLE -1, KOLHAPUR vs. RBL BANK LTD.,, KOLHAPUR

In the result, the appeal of Revenue is dismissed

ITA 510/PUN/2023[2018-19]Status: DisposedITAT Pune03 Aug 2023AY 2018-19

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Ravi Sawana & Dinesh KukrejaFor Respondent: Shri Ajay Kumar Kesari
Section 143(3)Section 201Section 251

…see vide para Nos. 7 to 7.8 of the assessment order. The assessee placed reliance on the order of Special Bench of Bangalore, ITAT in the case of Biocon Ltd. and the decision of Hon’ble High Court of Madras in the case of SSI Capital Ltd. Vs. DCIT reported in 85 TTJ 104 before the CIT(A). The CIT(A) considering the said decisions and also many other decisions which are reproduced in para Nos. 11 and 12 of the impugned order, held the issue of employees stock option is an allowable deduction in computing the income under the head profits and gains of business and profession. The ld. DR did not bring on record any…

JOINT COMMISSIONER OF INCOME-TAX(OSD), CRICLE -1, KOLHAPUR vs. RBL BANK LTD.,, KOLHAPUR

In the result, the appeal of Revenue is dismissed

ITA 509/PUN/2023[2017-18]Status: DisposedITAT Pune03 Aug 2023AY 2017-18

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Ravi Sawana & Dinesh KukrejaFor Respondent: Shri Ajay Kumar Kesari
Section 143(3)Section 201Section 251

…see vide para Nos. 7 to 7.8 of the assessment order. The assessee placed reliance on the order of Special Bench of Bangalore, ITAT in the case of Biocon Ltd. and the decision of Hon’ble High Court of Madras in the case of SSI Capital Ltd. Vs. DCIT reported in 85 TTJ 104 before the CIT(A). The CIT(A) considering the said decisions and also many other decisions which are reproduced in para Nos. 11 and 12 of the impugned order, held the issue of employees stock option is an allowable deduction in computing the income under the head profits and gains of business and profession. The ld. DR did not bring on record any…

RBL BANK,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-1, KOLHAPUR, KOLHAPUR

In the result, the appeal of Revenue is dismissed

ITA 499/PUN/2023[2017-18]Status: DisposedITAT Pune03 Aug 2023AY 2017-18

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Ravi Sawana & Dinesh KukrejaFor Respondent: Shri Ajay Kumar Kesari
Section 143(3)Section 201Section 251

…see vide para Nos. 7 to 7.8 of the assessment order. The assessee placed reliance on the order of Special Bench of Bangalore, ITAT in the case of Biocon Ltd. and the decision of Hon’ble High Court of Madras in the case of SSI Capital Ltd. Vs. DCIT reported in 85 TTJ 104 before the CIT(A). The CIT(A) considering the said decisions and also many other decisions which are reproduced in para Nos. 11 and 12 of the impugned order, held the issue of employees stock option is an allowable deduction in computing the income under the head profits and gains of business and profession. The ld. DR did not bring on record any…

SSI Capital Ltd. v. DCIT (85 TTJ 104) — Cited in 4 Judgments | BharatTax