Voltas Limited v. ACIT

183 ITD 857Income Tax Appellate Tribunal#19610 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2021.

Judgments citing Voltas Limited v. ACIT

Assistant Commissioner of Income Tax 2(3)(1), Mumbai vs. Tata Capital Limited, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and revenue’s appeals are dismissed

ITA 60/MUM/2018[2013-14]Status: DisposedITAT Mumbai18 Jun 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Manjunatha Swamy
Section 143(3)Section 14A

…ion in computing income chargeable under the head “Profits and Gains of Business or Profession”. 9. Ld. Counsel for the assessee also placed reliance on the following decisions: - ITA NOs. 59 & 60/MUM/2018 M/s. Tata Capital Limited i. Voltas Limited v. ACIT [183 ITD 857 (Mum. ITAT)] ii. Reckitt Benckiser (I) Pvt. Ltd., v. DCIT [117 taxmann.com 519 (Kol. ITAT)] iii. MUFG Bank Ltd., v. ACIT [ITA.No. 7895/Del/2019) (Del. ITAT)] 10. Therefore, it is prayed that additional grounds may be admitted and the Assessing Officer be directed to allow deduction in respect of Education Cess on Income-tax and Secondary and Hig…

Assistant Commissioner of Income Tax 2(3)(1), Mumbai vs. Tata Capital Limited, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and revenue’s appeals are dismissed

ITA 59/MUM/2018[2012-13]Status: DisposedITAT Mumbai18 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Manjunatha Swamy
Section 143(3)Section 14A

…ion in computing income chargeable under the head “Profits and Gains of Business or Profession”. 9. Ld. Counsel for the assessee also placed reliance on the following decisions: - ITA NOs. 59 & 60/MUM/2018 M/s. Tata Capital Limited i. Voltas Limited v. ACIT [183 ITD 857 (Mum. ITAT)] ii. Reckitt Benckiser (I) Pvt. Ltd., v. DCIT [117 taxmann.com 519 (Kol. ITAT)] iii. MUFG Bank Ltd., v. ACIT [ITA.No. 7895/Del/2019) (Del. ITAT)] 10. Therefore, it is prayed that additional grounds may be admitted and the Assessing Officer be directed to allow deduction in respect of Education Cess on Income-tax and Secondary and Hig…

Tata Capital Ltd, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and revenue’s appeals are dismissed

ITA 7059/MUM/2017[2013-14]Status: DisposedITAT Mumbai18 Jun 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Manjunatha Swamy
Section 143(3)Section 14A

…ion in computing income chargeable under the head “Profits and Gains of Business or Profession”. 9. Ld. Counsel for the assessee also placed reliance on the following decisions: - ITA NOs. 59 & 60/MUM/2018 M/s. Tata Capital Limited i. Voltas Limited v. ACIT [183 ITD 857 (Mum. ITAT)] ii. Reckitt Benckiser (I) Pvt. Ltd., v. DCIT [117 taxmann.com 519 (Kol. ITAT)] iii. MUFG Bank Ltd., v. ACIT [ITA.No. 7895/Del/2019) (Del. ITAT)] 10. Therefore, it is prayed that additional grounds may be admitted and the Assessing Officer be directed to allow deduction in respect of Education Cess on Income-tax and Secondary and Hig…

Tata Capital Ltd, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and revenue’s appeals are dismissed

ITA 7058/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Manjunatha Swamy
Section 143(3)Section 14A

…ion in computing income chargeable under the head “Profits and Gains of Business or Profession”. 9. Ld. Counsel for the assessee also placed reliance on the following decisions: - ITA NOs. 59 & 60/MUM/2018 M/s. Tata Capital Limited i. Voltas Limited v. ACIT [183 ITD 857 (Mum. ITAT)] ii. Reckitt Benckiser (I) Pvt. Ltd., v. DCIT [117 taxmann.com 519 (Kol. ITAT)] iii. MUFG Bank Ltd., v. ACIT [ITA.No. 7895/Del/2019) (Del. ITAT)] 10. Therefore, it is prayed that additional grounds may be admitted and the Assessing Officer be directed to allow deduction in respect of Education Cess on Income-tax and Secondary and Hig…

Voltas Limited v. ACIT (183 ITD 857) — Cited in 4 Judgments | BharatTax