TRO v. Custodian, Special Court Act

293 ITR 350High Court#15621 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2018.

Judgments citing TRO v. Custodian, Special Court Act

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. FULLERTON INDIA CREDIT COMPANY LTD., CHENNAI

In the result, the appeals filed by the assessee are allowed and the appeals filed by the Revenue are dismissed

ITA 1473/CHNY/2018[2012-13]Status: DisposedITAT Chennai05 Dec 2018AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri G.S.P. Babu, AdvocateFor Respondent: Mrs. Ruby George, CIT
Section 145

…irmed by the ld. CIT(A) in view of the above decision of the Tribunal. Even though, the Hon’ble Jurisdictional High Court decided the said issue in favour of the assessee in the case of 4 I.T.A. Nos. 1083-1085 & 1472-1473/Chny/18 India Equipment Leasing Ltd. 293 ITR 350, wherein, by upholding the claim of the assessee it was held that the interest would be added as income only when actually received, the Assessing Officer has not accepted the same because, the assessment year in which the Madras High Court decided the matter in favour of the assessee pertained to prior to assessment year 1997- 98, where the asse…

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. FULLERTON INDIA CREDIT COMPANY LTD., CHENNAI

In the result, the appeals filed by the assessee are allowed and the appeals filed by the Revenue are dismissed

ITA 1472/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Dec 2018AY 2011-12

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri G.S.P. Babu, AdvocateFor Respondent: Mrs. Ruby George, CIT
Section 145

…irmed by the ld. CIT(A) in view of the above decision of the Tribunal. Even though, the Hon’ble Jurisdictional High Court decided the said issue in favour of the assessee in the case of 4 I.T.A. Nos. 1083-1085 & 1472-1473/Chny/18 India Equipment Leasing Ltd. 293 ITR 350, wherein, by upholding the claim of the assessee it was held that the interest would be added as income only when actually received, the Assessing Officer has not accepted the same because, the assessment year in which the Madras High Court decided the matter in favour of the assessee pertained to prior to assessment year 1997- 98, where the asse…

M/S FULLERTON INDIA CREDIT COMPANY LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 2 (1), CHENNAI

In the result, the appeals filed by the assessee are allowed and the appeals filed by the Revenue are dismissed

ITA 1085/CHNY/2018[2012-13]Status: DisposedITAT Chennai05 Dec 2018AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri G.S.P. Babu, AdvocateFor Respondent: Mrs. Ruby George, CIT
Section 145

…irmed by the ld. CIT(A) in view of the above decision of the Tribunal. Even though, the Hon’ble Jurisdictional High Court decided the said issue in favour of the assessee in the case of 4 I.T.A. Nos. 1083-1085 & 1472-1473/Chny/18 India Equipment Leasing Ltd. 293 ITR 350, wherein, by upholding the claim of the assessee it was held that the interest would be added as income only when actually received, the Assessing Officer has not accepted the same because, the assessment year in which the Madras High Court decided the matter in favour of the assessee pertained to prior to assessment year 1997- 98, where the asse…

M/S FULLERTON INDIA CREDIT COMPANY LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 2 (1), CHENNAI

In the result, the appeals filed by the assessee are allowed and the appeals filed by the Revenue are dismissed

ITA 1084/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Dec 2018AY 2011-12

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri G.S.P. Babu, AdvocateFor Respondent: Mrs. Ruby George, CIT
Section 145

…irmed by the ld. CIT(A) in view of the above decision of the Tribunal. Even though, the Hon’ble Jurisdictional High Court decided the said issue in favour of the assessee in the case of 4 I.T.A. Nos. 1083-1085 & 1472-1473/Chny/18 India Equipment Leasing Ltd. 293 ITR 350, wherein, by upholding the claim of the assessee it was held that the interest would be added as income only when actually received, the Assessing Officer has not accepted the same because, the assessment year in which the Madras High Court decided the matter in favour of the assessee pertained to prior to assessment year 1997- 98, where the asse…

M/S FULLERTON INDIA CREDIT COMPANY LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 2 (1), CHENNAI

In the result, the appeals filed by the assessee are allowed and the appeals filed by the Revenue are dismissed

ITA 1083/CHNY/2018[2010-11]Status: DisposedITAT Chennai05 Dec 2018AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri G.S.P. Babu, AdvocateFor Respondent: Mrs. Ruby George, CIT
Section 145

…irmed by the ld. CIT(A) in view of the above decision of the Tribunal. Even though, the Hon’ble Jurisdictional High Court decided the said issue in favour of the assessee in the case of 4 I.T.A. Nos. 1083-1085 & 1472-1473/Chny/18 India Equipment Leasing Ltd. 293 ITR 350, wherein, by upholding the claim of the assessee it was held that the interest would be added as income only when actually received, the Assessing Officer has not accepted the same because, the assessment year in which the Madras High Court decided the matter in favour of the assessee pertained to prior to assessment year 1997- 98, where the asse…

BSES RAJDHANI POWER LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “F” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI INTURI RAMA RAO Assessment year : 2005-06 BSES Rajdhani Power Ltd., vs. Assistant CIT, BSES Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (PAN: AAGCS3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy CIT, vs. BSES Rajdhani Power Ltd., Circle 3(1), BSES Bhavan, Nehru Place, New Delhi. New Delhi. (PAN: AAGCS3187H) (Appellant) (Respondent) Assessment year : 2006-07 BSES Rajdhani Power Ltd., vs. Assistant CIT, BSES Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (PAN: AAGCS3187H) (Appell…

TRO v. Custodian, Special Court Act (293 ITR 350) — Cited in 6 Judgments | BharatTax