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“Section 18(3)”

Section References (mined)Section 18Section 18(3)3 judgments

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

In the result, the appeal filed by the Revenue stands dismissed

ITA 307/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Sept 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

For Appellant: Shri M.V. Anil Kumar, Advocate and Shri C.H.Venkatesh, C.AFor Respondent: Ms.U. Mini Chandran, CIT-DR
Section 143(2)Section 143(3)Section 144B

dated 15.02.2024 respectively, it was submitted that the NCWA is a statutory document having the force of law under section 18(3) of the Industrial Disputes Act, 1947. The Ld. AR invited our attention to clause 10.6.1(b) of the memorandum of agreement under the NCWA (page

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, the appeal filed by the Revenue stands dismissed

ITA 285/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Sept 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

For Appellant: Shri M.V. Anil Kumar, Advocate and Shri C.H.Venkatesh, C.AFor Respondent: Ms.U. Mini Chandran, CIT-DR
Section 143(2)Section 143(3)Section 144B

dated 15.02.2024 respectively, it was submitted that the NCWA is a statutory document having the force of law under section 18(3) of the Industrial Disputes Act, 1947. The Ld. AR invited our attention to clause 10.6.1(b) of the memorandum of agreement under the NCWA (page

NIKUNJ KAUSHIK SHAH,MUMBAI vs. ITO WARD-32(1), MUMBAI

Appeal of the assessee is allowed on merits

ITA 2919/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 Jan 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri Gagan Goyalnikunj Kaushik Shah, 201, Laxmi Palace Chsl, Vileparle (East), Mumbai- 400057, Pan: Apeps6446R ...... Appellant Vs. Ito-32(1), R. No. 335, Kautilya Bhavan, Bkc, Bandra (E) Mumbai- 400051 ..... Respondent

For Appellant: Shri Rajesh Kothari, Ld. ARFor Respondent: Shri Ashok Kumar Ambastha, Ld. DR
Section 10(38)Section 143(1)Section 147Section 148Section 149(1)(b)Section 250Section 68Section 69C

option to pay tax on his Indian income with reference to his total world income if it is to his advantage. (2) Section 18(3), (3A), (3B) and (3D) of the 1922 Act [sections 193, 197(1), 195(1), 195(2) and 194 of the 1961 Act] - The officer should