← All Phrases

“Section 33(5)”

Section References (mined)Section 33Section 33(5)55 judgments

The decision most relied on for Section 33(5) is CIT v. DLF Commercial Developers Ltd. (35 Taxmann.com 280), cited in 51 judgments on BharatTax.

Leading authorities on Section 33(5)

CIT v. DLF Commercial Developers Ltd.
35 Taxmann.com 280 · 2013 · High Court
51
citing judgments

Loss incurred by certain types of companies in trading derivatives is considered speculative loss under the Explanation to Section 73, as the value of stock derivatives depends on shares. Such speculative losses are ineligible for set-off or carry forward against business income.

Judgments citing Section 33(5)

DCIT - CC -3 (1), Mumbai vs. Pratibha Industries Ltd., Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 3841/MUM/2018[2010-11]Status: DisposedITAT Mumbai13 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

Pratibha Industries Ltd., Mumbai vs. DCIT CC- 3(1), Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 3075/MUM/2018[2010-11]Status: DisposedITAT Mumbai13 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 7007/MUM/2016[2013-14]Status: DisposedITAT Mumbai13 Jun 2022AY 2013-14

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 7006/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Jun 2022AY 2012-13

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4461/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4460/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Jun 2022AY 2009-10

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4459/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2022AY 2011-12

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4458/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jun 2022AY 2008-09

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4370/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2022AY 2011-12

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4369/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4368/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Jun 2022AY 2009-10

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4367/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jun 2022AY 2008-09

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 27 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4163/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Jun 2022AY 2007-08

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 27 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4162/MUM/2015[2006-07]Status: DisposedITAT Mumbai13 Jun 2022AY 2006-07

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5

DCIT CC 3(1) RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 3847/MUM/2015[2006-07]Status: DisposedITAT Mumbai13 Jun 2022AY 2006-07

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Liquidator of the Corporate Debtor. It was submitted by the assessee company vide its letter dated 06/06/2022 that as per provisions of section 33(5) of the Insolvency & Bankruptcy Code-2016, no proceeding can be initiated or continued till the completion of liquidation proceedings. During the course of hearing ... made no representation on several hearings and the case was adjourned on various hearings. This being so, upon considering the provisions of section 33(5) of the IBC Code, which is reproduced hereinbelow:- 33. (1) Where the Adjudicating Authority, — (a), (b)(i) to (iii) xxxxxxxxxxxxxxxxxxxxxxxxxxxx (2) to (4) xxxxxxxxxxxxxxxxxxxxxxxxxx (5