Section 115WE(3) of the Income Tax Act

The decision most relied on for Section 115WE(3) is Brihan Maharashtra Sugar Syndicate Ltd. v. DCIT (15 Taxmann.com 300), cited in 3 of the 44 judgments on BharatTax that turn on this section.

Leading authorities on Section 115WE(3)

Brihan Maharashtra Sugar Syndicate Ltd. v. DCIT
15 Taxmann.com 300 · 2011 · Reported
3
citing judgments

Judgments on Section 115WE(3)

Aristo Pharmaceuticals P.Ltd, Mumbai vs. Addl CIT 2(1), Mumbai

In the result, both the appeals filed by the assessee are hereby allowed

ITA 6678/MUM/2012[2006-07]Status: DisposedITAT Mumbai06 Nov 2015AY 2006-07

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri Sanjay Singh, CIT DR
Section 115Section 115WSection 154

DCIT 7(3), Mumbai vs. Vip Industries Ltd, Mumbai

ITA 5412/MUM/2013[2006-07]Status: DisposedITAT Mumbai30 Oct 2015AY 2006-07

Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2006-07 Dy. Commissioner Of Income- M/S. Vip Industries Ltd., Tax-7(3), Dgp House, 88-C, Room No.615, 6Th Floor, Vs. Old Prabhadevi Road, Aayakar Bhavan, Mumbai – 400 025 M.K. Road, Pan: Aaacv 0177G Mumbai – 400 020 (Appellant) (Respondent) Present For: Assessee By : Shri J.P. Bairagra, A.R. Revenue By : Shri Abhinay Kanbhar, D.R. Date Of Hearing : 26.10.2015 Date Of Pronouncement : 30.10.2015 O R D E R

For Appellant: Shri J.P. Bairagra, A.RFor Respondent: Shri Abhinay Kanbhar, D.R
Section 115W

DCIT RG 1(2), Mumbai vs. Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 7934/MUM/2011[2008-09]Status: DisposedITAT Mumbai29 Oct 2015AY 2008-09
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Sanjay Singh
Section 1Section 11Section 115Section 115WSection 2Section 254(1)

JCIT, Bangalore vs. M/S Dell India Pvt. Ltd., Bangalore

ITA 1310/BANG/2013[2009-10]Status: DisposedITAT Bangalore13 Feb 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Abraham P Georgejoint Commissioner Of Income-Tax(Ltu) Bangalore. … Appellant Vs. M/S.Dell India Pvt. Ltd. Divyashree Chambers, Ground Floor, 12/2A, Challaghatta Village, Bangalore-560071. … Respondent Pan:Aabcd 8893 L Appellant By: Dr.K.Shankar Prasad, Jcit(Dr). Respondent By: Shri K.R.Vasudevan, Advocate.

For Appellant: Dr.K.Shankar Prasad, JCIT(DR)For Respondent: Shri K.R.Vasudevan, Advocate
Section 115W