What is Subramanian and Anr. v. Siemens India Ltd. and Anr. authority for?

When there is a conflict between the decisions of non-jurisdictional High Courts, the view that favors the assessee should be preferred.

How many judgments cite Subramanian and Anr. v. Siemens India Ltd. and Anr.?

541 judgments on BharatTax cite Subramanian and Anr. v. Siemens India Ltd. and Anr. (156 ITR 11), spanning 2015 to 2026.

Which sections of the Income Tax Act does Subramanian and Anr. v. Siemens India Ltd. and Anr. come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 143(3), Section 80P(4), Section 80P(2)(a)(i), Section 263, Section 143(1).

Subramanian and Anr. v. Siemens India Ltd. and Anr. (156 ITR 11)

The Juhu Vile Parle Development Co Operative Housing Association Ltd, Mumbai vs. Asst. Comm of Income Tax, Circle 25(3), Mumbai

In the result, both appeals by assessee are allowed

ITA 1835/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Sept 2022AY 2018-19

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 1834/मुं/2022 ("न.व .2017-18) आअसं. 1835/मुं/2022 ("न.व .2018-19) The Juhu Vile Parle Development Co-Operative Housing Association Ltd. Plot No.51, Jai Hind Recreation Club, N.S.Road, No.11, Vile Parle (W), Mumbai 400 056; Pan: Aabft-5293-P ...... अपीलाथ" /Appellant बनाम Vs. Assistant Commissioner Of Income-Tax, Circle-25(3), Kautlya, Bkc, Bandra (E), Mumbai – 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Shah ""तवाद" "वारा/Respondent By : Shri Tejinder Pal Singh सुनवाई क" "त"थ/ Date Of Hearing : 10/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 29/09/2022 आदेश/ Order

For Appellant: Shri Rajesh ShahFor Respondent: Shri Tejinder Pal Singh

Section 80PSection 80P(2)(d)Section 80P(4)

…decision rendered in the case of Totagars, Co-operative Sale Society (supra). 9. No judgement by the Hon’ble Jurisdictional High Court on this issue was brought to our notice. The Hon'ble Bombay High Court in the case of K. Subramanian vs. Siemens India Ltd. 156 ITR 11 has held that when two conflicting decisions of non-jurisdictional High Courts are available, the view that favours the assessee is to be preferred. Accordingly, following the decision of Hon'ble Karnataka High Court in the case of Totagars Co-operative Sale Society (supra) and the decision in the case of Hon'ble Gujarat High Court in the case of…

The Juhu Vile Parle Development Co Operative Housing Association Ltd, Mumbai vs. Asst. Comm of Income Tax, Circle 25(3), Mumbai

In the result, both appeals by assessee are allowed

ITA 1834/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Sept 2022AY 2017-18

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 1834/मुं/2022 ("न.व .2017-18) आअसं. 1835/मुं/2022 ("न.व .2018-19) The Juhu Vile Parle Development Co-Operative Housing Association Ltd. Plot No.51, Jai Hind Recreation Club, N.S.Road, No.11, Vile Parle (W), Mumbai 400 056; Pan: Aabft-5293-P ...... अपीलाथ" /Appellant बनाम Vs. Assistant Commissioner Of Income-Tax, Circle-25(3), Kautlya, Bkc, Bandra (E), Mumbai – 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Shah ""तवाद" "वारा/Respondent By : Shri Tejinder Pal Singh सुनवाई क" "त"थ/ Date Of Hearing : 10/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 29/09/2022 आदेश/ Order

For Appellant: Shri Rajesh ShahFor Respondent: Shri Tejinder Pal Singh

Section 80PSection 80P(2)(d)Section 80P(4)

…decision rendered in the case of Totagars, Co-operative Sale Society (supra). 9. No judgement by the Hon’ble Jurisdictional High Court on this issue was brought to our notice. The Hon'ble Bombay High Court in the case of K. Subramanian vs. Siemens India Ltd. 156 ITR 11 has held that when two conflicting decisions of non-jurisdictional High Courts are available, the view that favours the assessee is to be preferred. Accordingly, following the decision of Hon'ble Karnataka High Court in the case of Totagars Co-operative Sale Society (supra) and the decision in the case of Hon'ble Gujarat High Court in the case of…

Palm Court M Premises Co Operative Society Ltd., Mumbai vs. Pr. CIT - 30, Mumbai

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

ITA 561/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Sept 2022AY 2015-16

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 143(3)Section 263Section 40Section 80P(2)(d)

…iety on its investments held with a cooperative bank would be eligible for claim of deduction under Sec.80P(2)(d) of the Act. We find that as held by the Hon'ble High Court of Bombay in the case of K. Subramanian and Anr. Vs. Siemens India Ltd. and Anr (1985) 156 ITR 11 (Bom), where there is a conflict between the decisions of non-jurisdictional High Court’s, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon‟ble High Court of jurisdiction, we respectfully follow the view taken by the…