Tega Industries Ltd. v. DCIT

76 Taxmann.com 24Reported decision#21366 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2023.

Judgments citing Tega Industries Ltd. v. DCIT

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2279/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 92C

…ITA No. 2279/KOL/2019 Assessment Year : 2014-2015 M/s. Mcleod Russel India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 2279/KOL/2019 Assessment Year: 2014-2015 Deputy Commissioner of Income Tax,......Appellant Circle-4(1), Kolkata, Aayakar Bhawan, 8th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Mcleod Russel India Limited...........Respondent 4, Mangoe Lane, Surendra Mohan Sarani, Kolkata-700001 [PAN: AAACE6918J] Appearances by: Smt. Ranu Biswas, Addl. CIT, Sr. D.R., appeared on behalf…

DCIT, Circle - 11(1), Kolkata vs. M/S. Eveready Industries India Ltd., Kolkata

In the result, all the captioned appeals of the Revenue stand dismissed

ITA 1882/KOL/2018[2013-14]Status: DisposedITAT Kolkata30 Mar 2023AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

Section 250Section 40Section 40A(9)Section 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.1880,1881&1882/Kol/2018 Assessment years: 2011-12,2012-13 & 2013-14 DCIT, Circle-11(1), Kolkata.........................….................……...…..…Appellant vs. M/s Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [PAN: AAACE5778N] Appearances by: Shri Akkal Dudhewala, AR, appeared on behalf of t…

DCIT, Circle - 11(1), Kolkata vs. M/S. Eveready Industries India Ltd., Kolkata

In the result, all the captioned appeals of the Revenue stand dismissed

ITA 1881/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Mar 2023AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

Section 250Section 40Section 40A(9)Section 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.1880,1881&1882/Kol/2018 Assessment years: 2011-12,2012-13 & 2013-14 DCIT, Circle-11(1), Kolkata.........................….................……...…..…Appellant vs. M/s Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [PAN: AAACE5778N] Appearances by: Shri Akkal Dudhewala, AR, appeared on behalf of t…

DCIT, Circle - 11(1), Kolkata vs. M/S. Eveready Industries India Ltd., Kolkata

In the result, all the captioned appeals of the Revenue stand dismissed

ITA 1880/KOL/2018[2011-12]Status: DisposedITAT Kolkata30 Mar 2023AY 2011-12

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.1880,1881&1882/Kol/2018 Assessment Years: 2011-12,2012-13 & 2013-14 Dcit, Circle-11(1), Kolkata.........................….................……...…..…Appellant Vs. M/S Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [Pan: Aaace5778N] Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : March 30, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 22.06.2018 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.1880/Kol/2018 For Assessment Year 2011-12 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita No.1880/Kol/2018 – The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

Section 250Section 40Section 40A(9)Section 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.1880,1881&1882/Kol/2018 Assessment years: 2011-12,2012-13 & 2013-14 DCIT, Circle-11(1), Kolkata.........................….................……...…..…Appellant vs. M/s Eveready Industries India Ltd.........................................…..…..Respondent 2, Rainey Park, Kolkata-700019. [PAN: AAACE5778N] Appearances by: Shri Akkal Dudhewala, AR, appeared on behalf of t…

Tega Industries Ltd. v. DCIT (76 Taxmann.com 24) — Cited in 4 Judgments | BharatTax