Trib.); CIT v. Kerala State Financial Enterprises Ltd.

178 Taxmann 449High Court2009#13164 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also reported as

219 CTR 147

Sections most often in play

Section 14ASection 115JBSection 143(3)Section 145Section 250Section 260ASection 270ASection 32

Judgments citing Trib.); CIT v. Kerala State Financial Enterprises Ltd.

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

In the result, the appeal of the Revenue Ground-3 is dismissed

ITA 660/BANG/2015[2010-11]Status: DisposedITAT Mumbai05 Aug 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeestate Bank Of India Vs Joint Commissioner Of Income-Tax, (Erstwhile State Bank Of Large Tax Payers Unit, Bangalore Mysore Prior To Merger) Local Head Office Compliance Department, 4Th Floor, 65, St. Marks Road, Bangalore-560 001 Pan: Aaccs0155P Appellant Respondent Deputy Commissioner Of Vs State Bank Of Mysore Income-Tax, Ltu, Circle-1, Head Office, Finance & Accounts Bangalore Department, Kg Road, Bangalore- 560 009 Pan: Aaccs0155P Appellant Respondent

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 143(3)Section 250Section 36(1)(vii)Section 36(1)(viia)Section 41(1)Section 41(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER State Bank of India vs Joint Commissioner of Income-tax, (Erstwhile State Bank of Large Tax Payers Unit, Bangalore Mysore prior to merger) Local Head Office Compliance Department, 4th Floor, 65, St. Marks Road, Bangalore-560 001 PAN: AACCS0155P APPELLANT RESPONDENT Deputy Commissioner of vs State Bank of Mysore Income-tax, LTU, Circle-1, Head Office, Finance & Accounts Bangalore Department, KG Road, Bangalore- 560 009 PAN: AACCS0155P APPELLANT RESPONDENT As…

DAI-ICHI KARKARIA LIMITED,MUMBAI vs. DCIT, CIRCLE-1(1)(1), MUMBAI

In the result, ground no. 4 of the assessee is allowed

ITA 1588/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jun 2025AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 115JSection 14ASection 254(1)Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Dai-ichi Karkaria Limited DCIT Circle 1(1)(1), 3rd Floor, Liberty Building, Vs. Room No. 533, 5th Floor, Sir VT Marg, Marine Lines, Aayakar Bhawan, Mumbai-400020. M.K. Road, Mumbai-400020. PAN: AAACD0548F (Appellant) .. (Respondent) Assessee by Ms. Priyanka Jain CA /AR Revenue by Shri. Annavaram Kosuri, Sr. DR Date of Hearing 25/06/2025 Date of Pronouncement 30/06/2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. Th…

HOUSING AND URBAN DEVELOPMENT CORPORATION LTD THROUGH ITS AUTHORIZED SIGNATORY vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 12 NEW DELHI

The appeal is allowed

ITA/541/2019HC Delhi06 Feb 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 143(3)Section 260ASection 263

…ITA 541/2019 Page 1 of 33 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 6th November, 2019 Pronounced on: 6th February, 2020 + ITA 541/2019 HOUSING AND URBAN DEVELOPMENT CORPORATION LTD THROUGH ITS AUTHORIZED SIGNATORY..... Appellant Through: Mr. Gagan Kumar and Mr. Amit Kaushik, Advocates. versus ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 12 NEW DELHI ..... Respondent Through: Mr. Zoheb Hossain and Mr. Deepak Anand, Advocates. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV…

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT ENERGY TRANSMISSION CORPON.LTD.,, BARODA

In the result, assessee’s appeal is partly allowed

ITA 633/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri O. P. Sharma, CIT-D.RFor Respondent: Shri Mehul K. Patel, A.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 633/Ahd/2013 (Assessment Year : 2009-10) The DCIT, Vs. Gujarat Energy Transmission Cirlce – 1(1), Corporation Ltd., Baroda. Vidyut Bhavan, Race Course Circle, Baroda – 390 007. And I.T.A. No. 652 & 2716/Ahd/2013 (Assessment Year : 2009-10) Gujarat Energy Transmission Vs. The ACIT / The DCIT Corporation Ltd., Cirlce – 1(1), Baroda. [PAN No. AABCG 4029 R] (Appellant) .. (Respondent) Appellant by : Shri O. P. Sharma, CIT-D.R. Respondent by : Shri Mehul K. Pate…

ACIT, NEW DELHI vs. M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Assessee’s appeal vide ITA No

ITA 6151/DEL/2014[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Gagan Kumar, Adv. &For Respondent: Sh. K.J. Singh, CIT (DR)
Section 143(3)Section 14ASection 263

…he aforesaid Office Memorandum dated 26.11.2008. The Ld. Counsel for Assessee also placed reliance on Gail India Ltd. v. CIT [2016] 69 taxmann.com 50 (Delhi – Trib.)/[2015] 42 ITR(T) 265 (Delhi – Trib.); CIT v. Kerala State Financial Enterprises Ltd. [2009] 178 Taxmann 449 (Kerala)/[2008] 219 CTR 147 (Kerala) and Bharat Earth Movers v. CIT [2000] 112 Taxman 61 (SC)/[2000] 245 ITR 428 (SC)/[2000] 162 CTR 325 (SC). The Ld. Counsel for assessee also submitted that if this claim is not allowed in this year, it will cause hardship to the Assessee because the aforesaid claim of Rs. 1,60,00,000 towards ad hoc provis…

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD. (HUDCO),NEW DELHI vs. DCIT, NEW DELHI

In the result, Assessee’s appeal vide ITA No

ITA 5705/DEL/2014[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Gagan Kumar, Adv. &For Respondent: Sh. K.J. Singh, CIT (DR)
Section 143(3)Section 14ASection 263

…ated 26.11.2008. The Ld. Counsel for Assessee also placed reliance on Gail India Ltd. v. CIT [2016] 69 taxmann.com 50 (Delhi – Trib.)/[2015] 42 ITR(T) 265 (Delhi – Trib.); CIT v. Kerala State Financial Enterprises Ltd. [2009] 178 Taxmann 449 (Kerala)/[2008] 219 CTR 147 (Kerala) and Bharat Earth Movers v. CIT [2000] 112 Taxman 61 (SC)/[2000] 245 ITR 428 (SC)/[2000] 162 CTR 325 (SC). The Ld. Counsel for assessee also submitted that if this claim is not allowed in this year, it will cause hardship to the Assessee because the aforesaid claim of Rs. 1,60,00,000 towards ad hoc provision on account of pay revision…

RASHTRIYA CHEMICALS & FERTILIZERS LTD,MUMBAI vs. C.I.T. L.T.P. UNIT, MUMBAI

In the result the appeal filed by the assessee is allowed

ITA 2458/MUM/2012[2007-08]Status: DisposedITAT Mumbai21 Dec 2016AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08

For Appellant: Shri Niraj Sheth & Shri K.K. Ved, ARFor Respondent: Shri . B. Prusheth, CIT (DR)
Section 263

…consideration was correctly provided for and claimed as a deduction while computing its total 3 income for the year under consideration. The ld. counsels of the assessee placed reliance on the decision in CIT vs. Kerala State Financial Enterprise Ltd. (2008) 219 CTR 147 (Kerala); Western Coalfields Ltd. vs ACIT (2009) 124 TTJ 659; IBP Co. Ltd. vs ACIT (2003) 129 Taxman 26 (Kolkata) (MAG); TATA Communications Ltd. vs. ACIT (2013) 151 TTJ (Mum - Trib); GAIL India Ltd. vs. CIT (2016) 69 taxmann.com 50 (Delhi – Trib), NMDC Ltd. vs. JCIT (2006) 98 ITD 278 (Hyd), Neyveli Lignite Corporation Ltd. vs. ACIT (2005) 93 TTJ…

DCIT, NEW DELHI vs. M/S. CENTRAL COTTAGE INDUSTRIES CORPORATION OF INDIA LTD., DELHI

The appeal of the Revenue is dismissed

ITA 1733/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Mar 2016AY 2010-11

Bench: Shri N. K. Saini & Smt Suchitra Kamblei.T.A .No.-1733/Del/2014 (Assessment Year-2010-11)

Section 143(3)

…DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-1733/Del/2014 (ASSESSMENT YEAR-2010-11) DCIT vs Central Cottage Industries Circle-3(1) Corporation of India Ltd. New Delhi 1st Floor, Weaver’s Service (APPELLANT) Centre, (DC Handloo), Bharat Nagar DelhiAAACC2702H (RESPONDENT) Appellant by Sh.V. R. Sonbhadra, Sr. DR Respondent by Sh. Sunil Jain, CA Date of Hearing 17.03.2016 Date of Pronouncement 17.03.2016 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 26/12/2013 passed by the CIT(A)- VI, New…

Trib.); CIT v. Kerala State Financial Enterprises Ltd. (178 Taxmann 449) — Cited in 8 Judgments | BharatTax