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“Section 10(236)”

Section References (mined)Section 10Section 10(236)3 judgments

The decision most relied on for Section 10(236) is Oberoi Hotel Private Limited v. Commissioner of Income Tax (236 ITR 903), cited in 42 judgments on BharatTax.

Leading authorities on Section 10(236)

Oberoi Hotel Private Limited v. Commissioner of Income Tax
236 ITR 903 · 1999 · Supreme Court
42
citing judgments

Compensation received for the loss of a capital asset or the loss of a source of income is classified as a capital receipt and is not liable to income tax.

360 ITR 44 (Del) CIT v. New Delhi Television Ltd.
236 CTR 476 · 2010 · High Court
13
citing judgments

An order is not 'erroneous' for the purposes of revision unless it is contrary to law or applies legal principles incorrectly.

Judgments citing Section 10(236)

Sicpa India P.Ltd, New Delhi vs. ACIT, Circle-23(2), New Delhi

In the result, the Ground No

ITA 9604/DEL/2019[2008-09]Status: DisposedITAT Delhi18 Aug 2023AY 2008-09

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 115JSection 143(3)Section 14ASection 80Section 80GSection 80I

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH

Icici Bank Limited, Mumbai vs. The Dy. Commissioner of Income-Tax 2(3)(1), Mumbai

In the result both appeals of the assessee and revenue are dismissed

ITA 158/MUM/2023[2001-02]Status: DisposedITAT Mumbai30 Jun 2023AY 2001-02

Bench: Shri Amit Shukla & Shri Amarjit Singhdcit Cir 3(1) Vs. Icici Bank Ltd. Room No. 607, 6 Th Floor, Icici Towers, Bkc, Aayakar Bhavan, Bandra(E) Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Icici Bank Ltd. Vs. Dcit Cir. 2(3)(1) Icici Towers, North East Room No. 552, 5Th Floor, Wing, Ground Floor, Aayakar Bhavan, M.K. Bkc, Bandra(E) Road, Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Appellant By : Ms. Aarti Visanji, Ar Respondent By : Shri. K.C. Selvamani, Dr Date Of Hearing 01.06.2023 Date Of Pronouncement .06.2023 आदेश / O R D E R Per Amarjit Singh (Am)

For Appellant: Ms. Aarti Visanji, ARFor Respondent: Shri. K.C. Selvamani, DR
Section 10Section 115JSection 143(3)Section 148Section 154Section 33Section 47

that a. all material facts regarding the claim of exemption under section 10(33), deduction under section 36(1)(viii) and exemption under section 10(236) was on record at the time of original assessment and the assessment order under section 143(3) of the Act was framed after considering

The DCIT Cir 3(1), Mumbai vs. M/S. Icici Bank Ltd, Mumbai

In the result both appeals of the assessee and revenue are dismissed

ITA 5765/MUM/2008[2001-2002]Status: DisposedITAT Mumbai30 Jun 2023AY 2001-2002

Bench: Shri Amit Shukla & Shri Amarjit Singhdcit Cir 3(1) Vs. Icici Bank Ltd. Room No. 607, 6 Th Floor, Icici Towers, Bkc, Aayakar Bhavan, Bandra(E) Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Icici Bank Ltd. Vs. Dcit Cir. 2(3)(1) Icici Towers, North East Room No. 552, 5Th Floor, Wing, Ground Floor, Aayakar Bhavan, M.K. Bkc, Bandra(E) Road, Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Appellant By : Ms. Aarti Visanji, Ar Respondent By : Shri. K.C. Selvamani, Dr Date Of Hearing 01.06.2023 Date Of Pronouncement .06.2023 आदेश / O R D E R Per Amarjit Singh (Am)

For Appellant: Ms. Aarti Visanji, ARFor Respondent: Shri. K.C. Selvamani, DR
Section 10Section 115JSection 143(3)Section 148Section 154Section 33Section 47

that a. all material facts regarding the claim of exemption under section 10(33), deduction under section 36(1)(viii) and exemption under section 10(236) was on record at the time of original assessment and the assessment order under section 143(3) of the Act was framed after considering