IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 93 of 2000
|
|
- Alfred Ryan
- 5 years ago
- Views:
Transcription
1 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 93 of 2000 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER ================================================================ 1 Whether Reporters of Local Papers may be allowed to see the judgment? 2 To be referred to the Reporter or not? 3 Whether their Lordships wish to see the fair copy of the judgment? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any order made thereunder? 5 Whether it is to be circulated to the civil judge? ================================================================ DY. C.I.T. (ASST.)...Appellant(s) Versus SUN PHARMACEUTICALS IND. LTD...Opponent(s) ================================================================ Appearance: MR KM PARIKH, ADVOCATE for the Appellant(s) No. 1 MR SN SOPARKAR, ADVOCATE for the Opponent(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER Page 1 of 12
2 Date : 17/12/2014 ORAL (PER : HONOURABLE MR.JUSTICE K.J.THAKER) 1. By way of this appeal, the Revenue has challenged the judgment and order dated passed by the Income Tax Appellate Tribunal, Ahmedabad Bench C in ITA No. 1261/Ahd/1999 for AY At the out-set, it is to be noted that when the present appeal was preferred by the Revenue, the Revenue felt that the challenge should be only to the effect as to whether the Tribunal is right in law and on facts in allowing the deduction u/s. 80HHC and 80IA on gross total income inclusive of income from other sources as per the provisions of sec. 80AB. According to the Revenue, other sources could not be included in the income eligible for deduction under sec. 80HHC and 80IA. It is an admitted position by and between the parties that the assessee received income from lease rent and interest which has been taxed, according to the AO as income from other sources. 3. The CIT(Appeals), on appeal preferred by the assessee, the present respondent herein, held that the claim for deduction under sec. 80HHC and 80IA was allowable. This aspect has aggrieved the Revenue and following question was posed for Page 2 of 12
3 consideration of this Court: Whether the Appellate Tribunal is right in law and on facts in allowing the deduction u/s. 80HHC and 80IA on gross total income inclusive of income from other sources? 4. This Court in the case of Jt. Commissioner of Income Tax v. United Phosphorous Ltd. in Tax Appeal No. 2 of 2002, has held as follows: 7. Similarly, in Tax Appeal No.175/2001 disposed of by the coordinate Bench, the following observations are relevant for our purpose; We have heard the learned advocates at length and have also perused the order of the Tribunal and judgment delivered in the case of CIT v. Mahendra Mills, 243 ITR 56. In our opinion, no substantial question of law arises in this appeal as the Tribunal has rightly decided the appeal in view of the ratio laid down by the Hon'ble Supreme Court in the case of Mahendra Mills (supra). It is also pertinent to note that the Tribunal had taken similar view in the case of Sun Pharmaceutical Industries v. Deputy Commissioner of Income tax (Assessment) in I.T.A. Nos. 2355/A/98, 1261 and 1190/A/89 for the Assessment Years and and against the said view taken by the Tribunal in the case of Sun Pharmaceutical Industries (supra), the revenue had not filed Page 3 of 12
4 an appeal though an appeal has been filed by the revenue in the said case on other points. It has been submitted by learned advocate Shri Qureshi that the revenue proposes to amend the appeal memo filed in the case of Sun Pharmaceutical Industries, but as on today, the fact remains that the issue regarding claim of depreciation in the case of Sun Pharmaceutical Industries decided by the Tribunal has not been challenged by the revenue. Looking to the view expressed by the Supreme Court in the case of Mahendra Mills (supra), in our opinion, the Tribunal was justified in taking the view with regard to the depreciation in the instant case and, therefore, we do not find any substantial question of law involved in this appeal and, therefore, the appeal is dismissed. 8. In view of the above, the question of law raised in this appeal is answered in favour of the assessee and against the Revenue. 5. Even Tax Appeal No. 175/2001 has been disposed off by the co-ordinate Bench of this Court relying on the decision of the Apex Court in the case of CIT V. Mahendra Mills, reported in 243 ITR The learned counsel for the appellant felt that as the aforesaid question was not raised in this appeal should be raised in this appeal Page 4 of 12
5 afresh after many years that the issue involved in the present case, requires re-consideration, and therefore, Civil Application being OJ CA No. 546 of 2010 was filed after Tax Appeal No. 2/2002 was decided, and pursuant to the order passed in OJCA No. 546 of 2010, vide order dated , the following substantial question of law has been framed by this Court, which reads as under: Whether, the Appellate Tribunal is right in law and on facts in holding that depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of the concept of block assets? 6. We have heard the learned counsels appearing for the parties and considered the submissions. Mr. Soparkar learned counsel at the out set submitted that the question no. 2 cannot be reagitated as it is covered by the decision of this Court in Tax Appeal No. 175 of 2001 as well as Tax Appeal No. 2/2002 decided on However, Mr. Parikh learned counsel for Revenue submitted that the question of law as raised in this case was never decided in those matters, and therefore, he requested that the question of law be decided afresh. As both the questions of law are inter connected are decided together. Page 5 of 12
6 7. We have heard the learned counsel appearing for the parties at length. According to the learned counsel Mr. Parikh, the decision of the Full Bench of the Bombay High Court in the case of Plastiblends India Limited v. Additional Commissioner of Income-tax & Ors., reported in [2009] 318 ITR (Bom)[FB] will have to be applied to the facts of this case. Ld. Counsel has relied on the grounds of challenge raised in this appeal as it original was and amended. 8. In contra, learned counsel Mr. Soparkar for revenue has drawn our attention to the decision of the Hon ble Supreme Court in the case of Commissioner of Income Tax v. Mahendra Mills, reported in [2000] 243 ITR 56 and the decision of this Court in Tax Appeal 2/2002 and Tax Appeal No. 175/2001. It is submitted that the questions of law are concluded, but no elaborate reasons are to be given in view of the finding of fact and the question also having been answered in the case of Manehdra Mills (supra), and therefore, the decision of the Hon ble Supreme Court will enure for the benefit of the present assessee as the amendment is after 2000 and not prior thereto. 9. The decision cited by the learned counsel for the Revenue of the Bombay High Court (supra) cannot be applied in the facts of this case and Page 6 of 12
7 as far as this question of law is concerned. 10. This takes us to the original first question wherein also the learned counsel for the appellant has placed reliance on the decision of the Full Bench of Bombay High Court Plastiblends India Limited v. Additional Commissioner of Income-tax & Ors., reported in [2009] 318 ITR (Bom)[FB] and submitted that this appeal should be allowed. 11. As far as this aspect is concerned, the finding of fact recorded by the CIT(Appeals) which reads as under: 3. The contentions of the appellant and the reasons given by the Assessing Officer in allowing full depreciation are considered. The decision of CIT v. Mother India Refrigeration (P) Ltd. (supra) relied on by the assessing Officer is not applicable in the instant case as the issue as to whether depreciation is optional or not was never before the Supreme Court. The second decision of Madras High Court in the case of Dasa Prakash Bottling Co. v. CIT (supra) will also not be applicable as the Gujarat High Court,which is jurisdictional High Court in the case of CIT v. Arun Textiles 192 ITR 700 did not Page 7 of 12
8 agree with this decision. In the case of Arun Textiles (supra), the Gujarat High Court held that there is nothing in the provisions of section 32(1) read with section 29 of the Income-tax Act, 1961, to indicate that even when no claim is made for allowing deduction in respect of the depreciation under section 32(1), the Income-tax Officer is bound to allow a deduction. Under the scheme of the Act, income is to be charged regardless of depreciation on the value of the assets and it is only by way on an exception that section 32(1) grants an allowance in respect of depreciation on the value of the capital assets enumerated therein. There is intrinsic evidence under section 43(6)(b) of the Act in the expression less all depreciation actually allowed to show that it is not as if all allowable deductions are to be granted by the Income-tax Officer even when the assessee does not want the same. Subsection (2)(a) of Section 143(3) of the Act provides that an assessee can object to such deduction made under section 143(1). Therefore, the assessee can come forward in such a case and make clear its intention that it does not want to compute depreciation on the Page 8 of 12
9 assets and wants no benefit of claiming any depreciation in respect thereof. The Circular of CBDT 29 D (XIX-4) of 1965 (F. No. 45/239/65-ITJ), dated ) directed that, where the required particulars have not been furnished by the assessee and no claim for depreciation has been made in the return, the Income-Tax Officer should estimate the income without allowing depreciation allowance. Respectfully following the decision of the Gujarat High Court, I hold that the depreciation is optional to the assessee and once he chooses not to claim it, the Assessing Officer cannot allow it while computing the income. Further, once the depreciation is option, applying the same ratio of Gujarat High Court and other Courts, it will be optional for block of assets also. It is not necessary that the depreciation is allowable not allowable as a whole. The assessee can claim it partly also in respect of certain block of assets and not claim in respect of other block of assets. I, therefore, direct the Assessing Officer to withdraw depreciation allowance of Rs. 85,24,227/- not claimed by the appellant. Page 9 of 12
10 12. The Tribunal has upheld the well reasoned finding of CIT(Appeals) in computing and analyzing the gross business profit. The provisions of section. 80IA read with section 80HHC reads as follows: [Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. Sec: 80IA:[(1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section (4) (such business being hereinafter referred to as the eligible business), there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to hundred per cent of the profits and gains derived from such business for ten consecutive assessment years.] (2) The deduction specified in subsection (1) may, at the option of the assessee, be claimed by him for any ten consecutive assessment years out of fifteen years beginning from the year in which the undertaking or the enterprise develops and begins to operate any infrastructure facility or starts providing telecommunication service or develops an industrial park [ or develops a special economic zone referred to in clause (iii) of subsection (4)] or generates power or Page 10 of 12
11 commences transmission or distribution of power [or undertakes substantial renovation and modernisation of the existing transmission or distribution lines. Sec: 80HHC:[(1) Where an assessee, being an Indian company or a person (other than a company) resident in India, is engaged in the business of export out of India of any goods or merchandise to which this section applies, allowed, in computing the total income of the assessee, [ a deduction to the extent of profits, referred to in subsection(1b),] derived by the assessee from the export of such goods or merchandise. 13. The submission of learned counsel for respondent as is based on the decision of the Hon ble Supreme Court in the case of JOINT COMMISSIONER OF INCOME TAX v. MANDIDEEP ENG. AND PKG.IND. P. LTD. reported in [2007] 292 ITR 1 (SC), wherein, the Hon ble Supreme Court has held as follows: The point involved in the present case is whether sections 80HH and 80-I of the Income-Tax Act, 1961, are independent of each other and therefore a new industrial unit can claim deductions under both the sections on the gross total income independently or that deduction under section 80-I can be taken on the reduced balance after Page 11 of 12
12 taking into account the benefit taken under section 80HH. 12. The fact that the Tribunal and the CIT(A) have concurred, we are not persuaded to take a different view then that taken by both the authorities below as the orders are neither perverse nor against settled legal proposition of law on the contrary they are based on correct interpretation of law and decisions of Apex Court and this Court. 13. We hold that (1) that the Appellate Tribunal is right in law and on facts in allowing the deduction u/s. 80HHC and 80IA on gross total income inclusive of income from other sources. As far as newly added question is concerned, there also we hold that the the Appellate Tribunal is right in law and on facts in holding that depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of the concept of block assets. The questions are answered in favour of assessee and against the Revenue. The Tax Appeal stands dismissed. mandora (K.S.JHAVERI, J.) (K.J.THAKER, J) Page 12 of 12
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 637 of 2013 With TAX APPEAL NO. 1711 of 2009 With TAX APPEAL NO. 2577 of 2009 With TAX APPEAL NO. 925 of 2010 With TAX APPEAL NO. 949 of 2010 With
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 866 of 2013 ======================================
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 866 of 2013 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE R.P.DHOLARIA 1 Whether Reporters of Local Papers
CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MS JUSTICE SONIA GOKANI
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 747 of 2013 ================================================================ COMMISSIONER OF INCOME TAX V...Appellant(s) Versus POLESTAR INDUSTRIES...Opponent(s)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL No of 2008 ======================================================
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1980 of 2008 THE COMMISSIONER OF INCOME TAX - Appellant(s) Versus WEST INN LIMITED - Opponent(s) Appearance : MRS MAUNA M BHATT for Appellant(s)
O/TAXAP/561/2013 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 561 of 2013
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 561 of 2013 ================================================================ COMMISSIONER OF INCOME TAX VI...Appellant(s) Versus MADHAV ENTERPRISE
IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI
IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI, HON BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HON BLE JUDICIAL MEMBER (Asst. Year : 2009-10) DCIT, Circle-1(1), Panaji.
THE HIGH COURT OF DELHI AT NEW DELHI. % Judgment delivered on: THE COMMISSIONER OF INCOME TAX. - versus M/S ZORAVAR VANASPATI LIMITED
THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 24.07.2009 + ITA 596/2005 THE COMMISSIONER OF INCOME TAX Appellant - versus M/S ZORAVAR VANASPATI LIMITED... Respondent Advocates who appeared
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH 'B' NEW DELHI. ITA Nos.2337 & 4337/Del/2010 Assessment Years: &
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH 'B' NEW DELHI ITA Nos.2337 & 4337/Del/2010 Assessment Years: 2006-07 & 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(1), NEW DELHI Vs M/s ENERGY INFRASTRUCTURE
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER O/o. Income Tax Officer 2(1)(1) Room
ITA No. 140 of had been sold on , had been handed over to him. The assessee furnished the desired information and documents, including
ITA No. 140 of 2000-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 140 of 2000 Date of Decision: 24.9.2010 Vinod Kumar Jain...Appellant. Versus Commissioner of Income Tax, Ludhiana and
CORAM: HONOURABLE MR.JUSTICE AKIL
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 5848 of 2010 TO SPECIAL CIVIL APPLICATION NO. 5850 of 2010 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE
IN THE ITAT BANGALORE BENCH C. Vinay Mishra. Assistant Commissioner of Income-tax. IT Appeal No. 895 (Bang.) of s.p. no. 124 (Bang.
IN THE ITAT BANGALORE BENCH C Vinay Mishra v. Assistant Commissioner of Income-tax IT Appeal No. 895 (Bang.) of 2012 s.p. no. 124 (Bang.) of 2012 [ASSESSMENT YEAR 2009-10] OCTOBER 12, 2012 ORDER Jason
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 749 of 2012
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 749 of 2012 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE AKIL KURESHI With HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.J.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H : NEW DELHI VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H : NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.1580/Del/2010 Assessment Year : 2004-05 05 M/s
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI D BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI D BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM Reliance Industrial Infrastructure Ltd 5 th Floor, NKM International House 178
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER
1 ITA Nos. 6675 & 6676/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 6675/DEL/2015 ( A.Y 2013-14)
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT: INCOME TAX MATTER. Judgment delivered on : ITR Nos. 159 to 161 /1988
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT: INCOME TAX MATTER Judgment delivered on : 09.07.2008 ITR Nos. 159 to 161 /1988 M/S DELHI INTER EXPORTS PVT LTD... Appellant versus THE COMMISSIONER OF INCOME
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. M/s Lakhani Marketing Incl., Plot No.131, Sector 24, Faridabad
1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Commissioner of Income Tax, Faridabad Vs. ITA No.970 of 2008 (O&M) Date of decision:02.04.2014 Appellant M/s Lakhani Marketing Incl., Plot No.131,
1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated raising following questions for our consideration :
O/TAXAP/131/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 131 of 2013 ================================================================ COMMISSIONER OF INCOME TAX III...Appellant(s)
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE BEFORE SMT P.MADHAVI DEVI, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER ITA Nos.220 & 1043(BNG.)/2013 (Assessment year
Vs. Date of hearing : Date of Pronouncement : O R D E R
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 5720/Mum/2011 Assessment Year : 2004-05 M/s. Forever
IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI N V VASUDEVAN, JUDICIAL MEMBER
Page 1 of 13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI N V VASUDEVAN, JUDICIAL MEMBER (Asst. year 2005-06) M/s Synopsys International
2 the order passed by the AO dated for AY , on the following grounds:- 1 : Re.: Treating the reimbursement of the expenses as income
IN THE INCOME TAX APPELLATE TRIBUNAL "L" Bench, Mumbai Shri C.N. Prasad (Judicial Member) & Before Shri Ashwani Taneja (Accountant Member) ITA No.4659/Mum/2014-2009-10 ITA No.385/Mum/2016-2011-12 Dy.CIT
DATED: 9th January, 2009
(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1398 OF 2008 The Commissioner of Income ) Tax-3 Aayakar Bhavan, M.K. ) Road, Mumbai-400 020.
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER. ITA No.798 /2007. Judgment reserved on: 27th March, 2008
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER ITA No.798 /2007 Judgment reserved on: 27th March, 2008 Judgment delivered on:7th April, 2008 Commissioner of Income Tax Delhi-II, New
IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE B.V.NAGARATHNA. ITA No.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17 TH DAY OF MARCH 2016 PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE B.V.NAGARATHNA BETWEEN: ITA No.660/2015 1. THE
versus CORAM: HON BLE DR. JUSTICE S. MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 21. + ITA 5/2015 CIT... Appellant Through: Mr.P. Roy Chaudhuri, Senior Standing counsel with Mr. Ajit Sharma, Junior Standing counsel. versus MAITHON POWER
No disallowance under section 14A, where the assessee has got no income from a composite and indivisible business
1 No disallowance under section 14A, where the assessee has got no income from a composite and indivisible business [Published in 384 ITR (Jour) 1 (Part-1)] By S.K.Tyagi Recently in the case of one of
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI RAJENDRA (ACCOUNTANT MEMBER)
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI RAJENDRA (ACCOUNTANT MEMBER) Assessment Year: 1999-2000 Bennett Coleman & Co.Ltd., The Times
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Reserved on: Pronounced on: ITA 386/2013
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Reserved on: 26.02.2015 Pronounced on: 13.03.2015 ITA 386/2013 CIT.Appellant Through: Sh. Balbir Singh, Sr. Standing Counsel and Sh. Abhishek
IN THE HIGH COURT OF JHARKHAND AT R A N C H I ---- Tax Appeal No. 04 of I.T.O., Ward NO.1, Ranchi. Appellant. Versus
IN THE HIGH COURT OF JHARKHAND AT R A N C H I ---- Tax Appeal No. 04 of 1999 ---- I.T.O., Ward NO.1, Ranchi. Appellant. Versus Shri Jay Poddar Respondent. ---- CORAM : HON BLE THE CHIEF JUSTICE HON BLE
Commissioner of Income-Tax Vs. Punjab Chemical & Crop Protection Ltd
Commissioner of Income-Tax Vs. Punjab Chemical & Crop Protection Ltd Judgement: 1. Ajay Kumar Mittal, J. - This appeal has been preferred by the Revenue under section 260A of the Income-tax Act, 1961 (in
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT, Date of Decision: 23rd February, ITA 1222/2011
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT, 1961 Date of Decision: 23rd February, 2012. ITA 1222/2011 CIT... Appellant Through: Ms. Suruchi Aggarwal, Sr. Standing Counsel. versus
HIGH COURT OF ALLAHABAD Commissioner of Income-tax v. Gulshan Mercantile Urban Co-Operative Bank Ltd. IT Appeal No. 429 of 2009 November 7, 2012 ORDER
HIGH COURT OF ALLAHABAD Commissioner of Income-tax v. Gulshan Mercantile Urban Co-Operative Bank Ltd. IT Appeal No. 429 of 2009 November 7, 2012 ORDER 1. We have heard Shri Dhananjay Awasthi for the Income
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SH. G.C. GUPTA, VICE PRESIDENT AND SH. INTURI RAMA RAO, ACCOUNTANT MEMBER.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SH. G.C. GUPTA, VICE PRESIDENT AND SH. INTURI RAMA RAO, ACCOUNTANT MEMBER. I.T.A Nos. 1766 to 1768/Del/2015 Assessment Years-2011-12
CIVIL APPELLATE/ORIGINAL JURISDICTION CIVIL APPEAL Nos OF 2004
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION CIVIL APPEAL Nos. 516-527 OF 2004 Brij Lal & Ors.... Appellants versus Commissioner of Income Tax, Jalandhar... Respondents with Civil
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER. I.T. A. No.4931/Del/2010 Assessment Year: 2007-08 Quippo
THE HIGH COURT OF DELHI AT NEW DELHI
THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 07.01.2016 + ITA 1011/2015 PR COMMISSIONER OF INCOME TAX... Appellant versus FACOR POWER LTD... Respondent Advocates who appeared in this case:
BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY
1 R IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 11 th DAY OF MARCH, 2013 BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY WRIT PETITION NO. 16136 OF 2011 (T-IT) BETWEEN: M/S. UB GLOBAL CORPORATION
COMMISSIONER OF INCOME TAX DELHI CENTRAL -III. Mr. P Roy Chaudhuri, sr. standing counsel for revenue Mr. Piyush Kaushik, Adv.
$~9 to 11 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: May 21, 2015. + ITA 404/2013 COMMISSIONER OF INCOME TAX DELHI CENTRAL-III VISHAN DAS + ITA 405/2013 COMMISSIONER OF INCOME TAX DELHI CENTRAL
IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ब म/
आयकर अप ल य अध करण H न य यप ठ म बई म IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अप ल स./ (न रण वर / Assessment
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. SPECIAL CIVIL APPLICATION No of CADILA HEALTHCARE LTD - Petitioner(s) Versus
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 15566 of 2011 CADILA HEALTHCARE LTD - Petitioner(s) Versus ASST.COMMISSIONER OF INCOME- TAX(OSD) & 1 - Respondent(s) Appearance :
IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16 TH DAY OF FEBRUARY 2016 BETWEEN: PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO.205 OF 2015 1.
with ITA No.66/2011 % Decision Delivered On: JANUARY 20, VERSUS ORIENT CERAMICS & INDS. LTD. VERSUS
* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No.65 of 2011 with ITA No.66/2011 % Decision Delivered On: JANUARY 20, 2011. 1) ITA No.65 of 2011 COMMISSIONER OF INCOME TAX... Appellant through : Mr. Anupam
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER. Date of decision : November 28, 2007 ITA 348/2007
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER Date of decision : November 28, 2007 ITA 348/2007 COMMISSIONER OF INCOME TAX... APPELLANT Through Ms. Prem Lata Bansal, Advocate versus
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI P.MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 503/Hyd/2012 Assessment Year: 2008-09,
THE COMMISSIONER OF INCOME TAX DELHI IV... Appellant Through: Mr. Sanjeev Sabharwal, Advocate VERSUS
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT ITA NO.1192/2011 Reserved on : 8th November, 2011. Date of Decision : 21st November, 2011. THE COMMISSIONER OF INCOME TAX DELHI IV... Appellant
M/s. Ultratech Cement Ltd. The Additional Commissioner of
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1060 OF 2014 M/s. Ultratech Cement Ltd... Appellant v/s. The Additional Commissioner of Income Tax,
HIGH COURT OF GUJARAT
HIGH COURT OF GUJARAT Commissioner of Income-tax-I v. Aditya Medisales Ltd. M.R. SHAH AND MS. SONIA GOKANI, JJ. TAX APPEAL NO. 730 OF 2013 SEPTEMBER 2, 2013 JUDGMENT Ms. Sonia Gokani, J. - The Tax Appeal
2. Briefly stated facts of the case are that the assessee. is an AOP being the Apex body of consumers co-operative
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND RAJENDRA SINGH(A.M) ITA No.5828/Mum/2008 (Assessment Year:2005-06) Income Tax Officer, 13(2)(2), Room No.412,
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH I, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH I, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER Assessment Year: 2005-06 DCIT, Cir. 6(1), R.No.506, 5 th
2 sake of congruence, brevity and convenience these are being disposed off by this common order. 2. Briefly stated, the facts of the case are that Lat
IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH: JODHPUR (BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER) ITA No. 228/Jodh/2014 [A.Y. 1998-1999] ITA No. 229/Jodh/2014
IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction (Original Side) I.T.A. No.264 of 2003
1 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction (Original Side) Present: The Hon ble Mr. Justice Bhaskar Bhattacharya And The Hon ble Mr. Justice Sambuddha Chakrabarti I.T.A. No.264 of 2003
IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR
ITRs 4TO6/02,7/95&18/98 1 Common Judgment IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR. INCOME TAX REFERENCE No. 4/2002 WITH INCOME TAX REFERENCE No. 5/2002 WITH INCOME TAX REFERENCE
IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 05 TH DAY OF MARCH 2014 PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR BETWEEN: ITA NO.828/2007 H.Raghavendra
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 M/s. Ujagar Holdings Pvt. Ltd., 8-D,
Commissioner of Income Tax 2. Mr. Suresh Kumar for the appellant Mr. Niraj Sheth i/b Atul Jasani for the respondent. DATED : 4 th JUNE, 2018.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1363 OF 2015 WITH INCOME TAX APPEAL NO. 1358 OF 2015 WITH INCOME TAX APPEAL NO. 1359 OF 2015 Commissioner
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Date of decision: 9th July, 2013 ITA 131/2010
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Date of decision: 9th July, 2013 ITA 131/2010 COMMISSIONER OF INCOME TAX... Appellant Through Ms. Suruchi Aggarwal, sr. standing counsel.
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 2976/Del./2013 Asstt. Year : 2009-10 Silicon Graphics
PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1 ST DAY OF FEBRUARY 2017 PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MR.JUSTICE A N VENUGOPALA GOWDA ITA NO.191/2015 C/W ITA
IN THE HIGH COURT OF DELHI AT NEW DELHI. % Judgment delivered on: 20 th January, 2010
IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 20 th January, 2010 + ITA 239/2008 COMMISSIONER OF INCOME TAX... Appellant Through: Ms Suruchi Aggarwal versus GOETZE (INDIA) LTD. Through:...
ITA No. 331 of IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No. 331 of 2009 (O&M) Date of decision: November 4, 2009
ITA No. 331 of 2009 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 331 of 2009 (O&M) Date of decision: November 4, 2009 Commissioner of Income Tax-II...Appellant M/s Hero Cycles Ltd. Versus...Respondent
/TRUE COPY/ PS TO JUDGE
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY, THE 3RD DAY OF JULY 2015/12TH ASHADHA, 1937 ITA.No. 278 of
IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 17 TH DAY OF NOVEMBER 2014 PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR BETWEEN: ITA NO.223/2009 Shri.R.S.Sharma,
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA Nos.2220
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER (Assessment Years : 2009-10 & 2010-11) Asstt. Commissioner of Income
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3 OF 2013 WITH INCOME TAX APPEAL NO.
Shiv itxa1627.12 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3 OF 2013 WITH INCOME TAX APPEAL NO.1627 OF 2012 WITH INCOME TAX APPEAL NO.1603 OF 2013
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 238 OF 2012 VERSUS W I T H CIVIL APPEAL NO.
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 238 OF 2012 PLASTIBLENDS INDIA LIMITED...APPELLANT(S) VERSUS ADDL. COMMISSIONER OF INCOME TAX, MUMBAI & ANR....RESPONDENT(S)
the income was received from letting out of the properties, it was in the nature of rental income. He, thus, held that it would be treated as income f
'REPORTABLE' IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4494 OF 2004 M/S CHENNAI PROPERTIES & INVESTMENTS LTD., CHENNAI... Appellant VERSUS THE COMMISSIONER OF INCOME TAX
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F : NEW DELHI. Before Shri. G. E. Veerabhadrappa, VP and Shri. George Mathan, JM
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F : NEW DELHI Before Shri. G. E. Veerabhadrappa, VP and Shri. George Mathan, JM ITA No. 3198/D/2004 Asst Year: 1999-2000 GE Capital Services India, AIFACS
IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15 TH DAY OF FEBRUARY 2016 BETWEEN: PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO. 303/2015 1. Principle
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 9. + W.P.(C) 6422/2013 & CM No.14002/2013 (Stay) versus. With W.P.(C) 4558/2014.
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 9. + W.P.(C) 6422/2013 & CM No.14002/2013 (Stay) INDORAMA SYNTHETICS (INDIA) LTD.... Petitioner Through: Mr. Ajay Vohra, Senior Advocate with Ms. Kavita Jha
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27 TH DAY OF JULY 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27 TH DAY OF JULY 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE A.V.CHANDRASHEKARA BETWEEN ITA NO.374/2014 C/W
At the time of Sec. 80G approval object of trust needs to be examined without considering application of income
At the time of Sec. 80G approval object of trust needs to be examined without considering application of income Citation: Commissioner of Income-tax, Rajkot-III v. Vipassana Trust Court: HIGH COURT OF
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT. INCOME TAX APPEAL No. 171/2001. Date of decision: 18th July, 2014
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT INCOME TAX APPEAL No. 171/2001 Date of decision: 18th July, 2014 COMMISSIONER OF INCOME TAX... Petitioner Through Mr. Balbir Singh, Sr.
IN THE INCME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA. Before : Shri M. Balaganesh, Accountant Member, and Shri S.S. Viswanethra Ravi, Judicial Member
IN THE INCME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member, and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1185/Kol/2012 A.Y. 2008-09 I.T.O Ward 1(1),
ITA No.681 & 824/Kol/2015-M/s. Kalyani Barter (P)Ltd. A.Y
ITA No.681 & 824/Kol/2015-M/s. Kalyani Barter (P)Ltd. A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA Before Hon ble Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra
IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO.
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 TH DAY OF FEBRUARY, 2015 BETWEEN: PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO.22/2011 1. COMMISSIONER
Income from business as computed in the assessment order
SUPREME COURT OF INDIA Cambay Electric Supply Industrial Co. Ltd. v. Commissioner of Income-tax Y.V. CHANDRACHUD, CJ. AND V.D. TULZAPURKAR, J. CIVIL APPEAL NOS. 785 AND 783 OF 1977 APRIL 11, 1978 S.T.
IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH PRESENT THE HON BLE MR.JUSTICE B.S.PATIL AND THE HON BLE MR.JUSTICE P.S.DINESH KUMAR. ITA No.
IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 3 RD DAY OF MARCH, 2015 PRESENT THE HON BLE MR.JUSTICE B.S.PATIL AND THE HON BLE MR.JUSTICE P.S.DINESH KUMAR ITA No.483/2007 BETWEEN: 1. The
O/TAXAP/33/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 33 of 2014 =========================================
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 33 of 2014 ===================================================== COMMISSIONER OF INCOME TAX RAJKOT II...Appellant(s) Versus RAJKOT MUNICIPAL CORPORATION...Opponent(s)
IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No.971/Bang/2015 (Asst. Year 2011-12 ) M/s Sevasadan
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI H.L.KARWA, HON'BLE VICE PRESIDENT & MS. RANO JAIN, ACCOUNTANT MEMBER ITA Nos. 648 & 649/Chd/2014 Assessment years : 2010-11
IN THE HIGH COURT OF DELHI AT NEW DELHI
IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 1749/2010... Appellant Mr.Sanjeev Counsel. Sabharwal, Sr. Standing MAGIC INTERNATIONAL P LTD... Respondent Through: Dr.Rakesh Gupta with Ms.Rani Kiyala, Advocates.
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT. ITA No. 450/2008. Judgment reserved on :
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT ITA No. 450/2008 Judgment reserved on : 03.09.2008 Judgment delivered on : 21.11.2008 COMMISSIONER OF INCOME TAX DELHI-II Petitioner versus
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI. Before Shri B R Baskaran, AM & Shri Amit Shukla, JM
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI Before Shri B R Baskaran, AM & Shri Amit Shukla, JM ITA No.1284/Mum/2013 Assessment Year : 2009-10 Dharmayug Investments Ltd. The Times of
$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI
$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 448/2016, CM APPL.26426/2016 TRIUNE PROJECTS PRIVATE LIMITED... Appellant Through: Mr. Tarun Gulati with Mr. Rony O John, Mr. Shashi Mathews and Ms.
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT, 1961 ITA NO.530/2011. Reserved on : 28th November, 2011.
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT, 1961 ITA NO.530/2011 Reserved on : 28th November, 2011. Date of Decision : 16th December, 2011. Commissioner of Income Tax Integrated Technologies
* IN THE HIGH COURT OF DELHI AT NEW DELHI
* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 328/2008 Reserved on : July 23, 2009 Date of decision : July 24, 2009 COMMISSIONER OF INCOME TAX... Appellant. Through: Ms. P.L. Bansal with Ms. Anshul
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No. 217 of 2002 Date of decision Commissioner of Income Tax(Central) Ludhiana
ITA 217 of 2002 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No. 217 of 2002 Date of decision 17.4.2012 Commissioner of Income Tax(Central) Ludhiana. Appellant Versus M/s Punjab Breweries
IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT HON' BLE MR. JUSTICE N.KUMAR AND HON' BLE MR. JUSTICE B.MANOHAR
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 14 TH DAY OF JULY, 2014 PRESENT HON' BLE MR. JUSTICE N.KUMAR AND HON' BLE MR. JUSTICE B.MANOHAR ITA NO 47 OF 2014 c/w. ITA NO.46/2014, ITA NO.494/2013
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 607/2015. versus AND ITA 608/2015. versus
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 12. + ITA 607/2015 PR. COMMISSIONER OFINCOME TAX... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel with Mr. Raghvendra Singh and Mr.Shikhar Garg,
Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road,
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.487 OF 2015 Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road, Mumbai 400 020. Versus M/s.
IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 605/2012. CIT... Appellant. Through: Mr Sanjeev Rajpal, Sr. Standing Counsel. versus ORIENTAL STRUCTURAL
IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 605/2012 CIT... Appellant Through: Mr Sanjeev Rajpal, Sr. Standing Counsel. versus ORIENTAL STRUCTURAL ENGINEERS PVT LTD... Respondent Through: Mr Rajat Navet
IN THE HIGH COURT OF MADHYA PRADESH. ITR No.192/1997 COMMISSIONER OF INCOME TAX, JABALPUR. M/s VINDHYA TELELINKS LTD JUDGEMENT
IN THE HIGH COURT OF MADHYA PRADESH ITR No.192/1997 COMMISSIONER OF INCOME TAX, JABALPUR Vs M/s VINDHYA TELELINKS LTD Krishn Kumar Lahoti and Smt Sushma Shrivastava JUDGEMENT Dated: February 22, 2011 The
Commissioner of Income Tax 19(2) Vs. CORAM : S. C. DHARMADHIKARI & PRAKASH D. NAIK, JJ. DATE : SEPTEMBER 04, Tax Appeal No.4225/Mum/2012.
vikrant 1/15 19 ITXA 1826 2014.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1826 OF 2014 Commissioner of Income Tax 19(2) Vs. M/s. ITD CEM India
IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MR. JUSTICE B.SREENIVASE GOWDA
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 TH DAY OF MARCH 2015 PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MR. JUSTICE B.SREENIVASE GOWDA I.T.A.No.879/2008 c/w I.T.A.Nos.882/2008,
IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE VINEET SARAN AND THE HON BLE MR.JUSTICE B MANOHAR
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 07 TH DAY OF OCTOBER 2015 PRESENT THE HON BLE MR.JUSTICE VINEET SARAN AND THE HON BLE MR.JUSTICE B MANOHAR ITA No.766 OF 2009 c/w ITA Nos.769/2009,
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `E : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `E : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER ITA No.698/Del./2012 (Assessment Year : 2008-09) DDIT,
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI E BENCH, NEW DELHI. [Coram: Pramod Kumar AM and A. T. Varkey JM]
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI E BENCH, NEW DELHI [Coram: Pramod Kumar AM and A. T. Varkey JM] Page 1 of 11 Minda Sai Limited C/o R N Saraf & Co 2659/2, Gurudwara Road, Karol Bagh New Delhi
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT. Judgment delivered on : ITA Nos. 697/2007, 698/2007 & 699/2007.
IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Judgment delivered on : 06.03.2009 ITA Nos. 697/2007, 698/2007 & 699/2007 ESTER INDUSTRIES LIMITED... Appellant versus COMMISSIONER OF INCOME