Union of India v. Intercontinental Consultants & Technocrats (P.) Ltd.

91 Taxmann.com 67Supreme Court of India2018#21608 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 115JB Section 14A Section 36(1)(vii)Section 36(1)(viia)Section 40(a)(ia)

Issues it is cited on

section 36(2)(v)section 115ja section 114 section 36(2)section 36(1)(viia)section 194h section 194j section 36(1)(vii)section 201(1)book profits section 115j section 40(a)

Judgments citing Union of India v. Intercontinental Consultants & Technocrats (P.) Ltd.

The Deputy Commissioner of Income Tax, Circle - 2(1), Mangalore vs. Karnataka Bank Limited., Mangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes and the revenue’s appeal is dismissed

ITA 161/PAN/2019[2015-16]Status: DisposedITAT Bangalore30 Sept 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

For Appellant: Shri Ananthan S. & Smt. Lalitha Rameswaran, CAsFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 14ASection 234BSection 36(1)(vii)Section 36(1)(viia)Section 40Section 41(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER Assessment year : 2015-16 Karnataka Bank Ltd., Head Office, Vs. The Deputy Commissioner Mahaveer Circle, Kankanady, of Income Tax, Mangalore – 575 002. Circle 2(1), PAN : AABCT 5589K Mangalore. APPELLANT RESPONDENT Assessment year : 2015-16 The Deputy Commissioner of Vs. Karnataka Bank Ltd., Income Tax, Mangalore – 575 002. Circle 2(1), Mangalore. PAN : AABCT 5589K APPELLANT RESPONDENT Assessee by : Shri Ananthan S. & Smt. Lalitha Rameswaran, CAs Revenue by : S…

M/S. Karnataka Bank Limited, Mangaluru vs. The Deputy Commissioner of Income Tax. Circle- 2(1), Mangaluru

In the result, the appeal of the assessee is partly allowed for statistical purposes and the revenue’s appeal is dismissed

ITA 1107/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Sept 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

For Appellant: Shri Ananthan S. & Smt. Lalitha Rameswaran, CAsFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 14ASection 234BSection 36(1)(vii)Section 36(1)(viia)Section 40Section 41(4)

M/S Syndicate Bank, Manipal vs. Deputy Commissioner of Income Tax, Circle - 1, Udupi

In the result, appeal of the revenue in ITA No

ITA 1219/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Aug 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Shri S. Ananthan, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 115JSection 36(1)(vii)Section 36(1)(viia)

…ITA No.1219/Bang/2019 & ITA No.186/PAN/2019 Canara Bank (Erstwhile Syndicate Bank), Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2015-16 Canara Bank (Erstwhile Syndicate Bank) FM Wing, Head Office 112, JC Road DCIT Vs. Bangalore 560 002 Circle-1 Karnataka Udupi PAN NO : AAACC6106G APPELLANT RESPONDENT Assessment Year: 2015-16 Canara Bank (Erstwhile Syndicate DCIT Bank) Circle-1 Vs. Karnataka Udupi PAN NO : AAACC6106G APPELLANT RESPONDENT Appellant by : Shri S. Ananthan, A.R. Resp…

Dena Bank, Mumbai vs. Principal Commissioner of Income Tax 2, Mumbai

In the result, appeal filed by the assesse is allowed

ITA 2159/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Jan 2020AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Sooddena Bank Vs. Pcit-2 Room No.344, 3Rd Floor Accounts Department Dena Bank Building Aaykar Bhawan 2Nd Floor M.K.Road 17/B, Horniman Circle Mumbai-400 020 Fort, Mumbai-400 023 Pan/Gir No.Aaacd4249B Appellant) .. Respondent)

Section 115Section 143(3)Section 263Section 36(1)(vii)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER Dena Bank Vs. PCIT-2 Room No.344, 3rd Floor Accounts Department Dena Bank Building Aaykar Bhawan 2nd Floor M.K.Road 17/B, Horniman Circle Mumbai-400 020 Fort, Mumbai-400 023 PAN/GIR No.AAACD4249B Appellant) .. Respondent) Revenue by Shri Manoj Kumar Singh & Shri Kumar Padmapani Bora, DR’s Assessee by Shri S.Ananthan, CA & Mrs. Lalitha Rameswaran, CA Date of Hearing 13/12/2019 Date of Pronouncement 23/01/2020 आदेश / O R D E R आदेश आदेश आदेश PER G.MANJUNATHA (A.M): This appe…