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Income-tax Act · Case Law

Section 36 Income Tax Case Law — Business Deductions

Browse 1,342 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 36 (Business Deductions) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 36 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 36 (showing 300 of 1,342)

Checkmate Services P. Ltd. v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
Pr. Commissioner Of Income Tax 6 v. Khyati Realtors Pvt. Ltd.
Supreme Court · 2022 · [2022] 7 S.C.R. 37 · Allowed
Revenue
M/S. Shasun Chemicals And Drugs Ltd. v. Commissioner Of Income Tax-Ii, Chennai
Supreme Court · 2016 · [2016] 8 S.C.R. 73 · Allowed
Assessee
Hero Cycles (P) Ltd. v. Commissioner Of Income Tax (Central), Ludhiana
Supreme Court · 2015 · [2015] 12 S.C.R. 55 · Allowed
Assessee
Commissioner Of Income Tax, Kerala v. M/S. Travancore Sugar And Chemicals Ltd.
Supreme Court · 2015 · [2015] 6 S.C.R. 782 · Other
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Taparia Tools Limited v. Joint Commissioner Of Income Tax Special, Range -1, Nasik
Supreme Court · 2015 · [2015] 3 S.C.R. 746 · Allowed
Assessee
Catholic Syrian Bank Ltd. v. Commissioner Of Income Tax, Thrissur
Supreme Court · 2012 · [2012] 4 S.C.R. 739 · Other
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M/S. Vijaya Bank v. Commissioner Of Income Tax And Anr.
Supreme Court · 2010 · [2010] 4 S.C.R. 721 · Allowed
Assessee
Mis. Southern Technologies Ltd. v. Joint Commissioner Of Income Tax, Coimbatore
Supreme Court · 2010 · [2010] 1 S.C.R. 380 · Dismissed
Revenue
Deputy Commissioner Of Income Tax, Ahmedabad v. M/S. Core Health Care Ltd.
Supreme Court · 2008 · [2008] 2 S.C.R. 662 · Partly Allowed
Partly
Deputy Commissioner, Income Tax, Baroda v. Gujarat Alkalies & Chemicals Ltd.
Supreme Court · 2008 · [2008] 2 S.C.R. 654 · Dismissed
Assessee
Jt. Commissioner Of Income Tax, Valsad, Gujarat v. M/S.united Phosphorous Ltd.
Supreme Court · 2008 · [2008] 2 S.C.R. 658 · Partly Allowed
Partly
Assistant Commissioner Of Income Tax, Ahmedabad v. Arvind Polycot Ltd.
Supreme Court · 2008 · [2008] 2 S.C.R. 650 · Dismissed
Assessee
Commissioner Of Income Tax v. Gujarat Maritime Board
Supreme Court · 2007 · [2007] 12 S.C.R. 962 · Dismissed
Assessee
Assistant Commissioner Of Income Tax v. Rajesh Jhaveri Stock Brokers Pvt. Ltd.
Supreme Court · 2007 · [2007] 7 S.C.R. 765 · Allowed
Revenue
Commissioner Of Income Tax, New Delhi v. Oriental Fire & General Insurance Co.ltd.
Supreme Court · 2007 · [2007] 7 S.C.R. 462 · Other
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Mercantile Bank Ltd., Bombay v. The Commissioner Of Income-Tax, Bombay City-Iii
Supreme Court · 2006 · [2006] SUPP. 1 S.C.R. 628 · Partly Allowed
Partly
V.m. Salgaocar And Bros. Pvt. Ltd. Etc. Etc. v. Commissioner Of Income Tax Etc.
Supreme Court · 2000 · [2000] 2 S.C.R. 1169 · Other
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K.r. Patel (Dead) Through L.rs. v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] SUPP. 2 S.C.R. 44 · Dismissed
Revenue
Commissioner Of Income Tax v. Sirpur Paper Mills Etc. Etc.
Supreme Court · 1999 · [1999] 2 S.C.R. 10 · Dismissed
Assessee
Bharat Commerce And Industries Ltd. v. The Commissioner Of Income Tax, Central-Ii
Supreme Court · 1998 · [1998] 2 S.C.R. 150 · Dismissed
Revenue
Commissioner Of Income Tax v. Kerela State Industrial Development
Supreme Court · 1998 · [1998] 1 S.C.R. 871 · Dismissed
Assessee
M/S. Poothundu Plantations Pvt. Ltd. v. Agricultural Income Tax Officer, Chittoor, Kerala State And Ors.
Supreme Court · 1996 · [1996] SUPP. 3 S.C.R. 567 · Allowed
Assessee
Mis Veecumsees, Madras v. Commissioner Of Income Tax, Madras
Supreme Court · 1996 · [1996] SUPP. 2 S.C.R. 60 · Allowed
Assessee
Commissioner Of Income Tax, Bombay Etc v. M/S. Mafatlal Gangabhai And Co. (P) Ltd. Etc.
Supreme Court · 1996 · [1996] 3 S.C.R. 227 · Dismissed
Assessee
C.w.s. (India) Limited v. The Commissioner Of Income Tax
Supreme Court · 1994 · [1994] 2 S.C.R. 247 · Dismissed
Revenue
Poonjabhai Varmalidas v. Commissioner Of Income Tax, Ahmedabad
Supreme Court · 1990 · [1990] SUPP. 2 S.C.R. 206 · Dismissed
Revenue
Commissioner Of Income-Tax, Lucknow v. Bazpur Co-Operative Sugar Factory Ltd.
Supreme Court · 1989 · [1989] 2 S.C.R. 840 · Allowed
Revenue
State Bank Of Travancore v. Commissioner Of Income Tax, Kerala
Supreme Court · 1986 · [1986] 1 S.C.R. 25 · Dismissed
Revenue
Shree Sajjan Mills Ltd. v. Commissioner Of Income Tax, M.p, Bhopal And Anr,
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 593 · Dismissed
Revenue
Shahzada Nand & Sons v. The Commissioner Of Income Tax, Patiala
Supreme Court · 1977 · [1977] 3 S.C.R. 529 · Allowed
Assessee
Anglo American Direct Tea Trading Co. Ltd. v. Commissioner Of Agricultural Income-Tax, Kerala State, Trivandrum
Supreme Court · 1968 · [1968] 2 S.C.R. 745 · Allowed
Assessee
An Express Grant Of Statutory Powers Carries With It Bynecessary Implication The Authority To Use All Reasonable Means Tomake Such Grant Effective. Thus In Ito, Cannanore v. M.k.mohammad Kunhi, Air 1969 Sc 430, This Court Held That Theincome Tax Appellate Tribunal Has Implied Powers To Grant Stay,Although No Such Power Has Been Expressly Granted To It By Theincome Tax Act
High Court · 2025 · Other
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Sri Jahar Matilal v. The Commissioner Of Income Tax, Kolkata – Xviii & Anr
High Court · 2025 · Allowed
Assessee
An Express Grant Of Statutory Powers Carries With It Bynecessary Implication The Authority To Use All Reasonable Means Tomake Such Grant Effective. Thus In Ito, Cannanore v. M.k.mohammad Kunhi, Air 1969 Sc 430, This Court Held That Theincome Tax Appellate Tribunal Has Implied Powers To Grant Stay,Although No Such Power Has Been Expressly Granted To It By Theincome Tax Act
High Court · 2025 · Other
—
An Express Grant Of Statutory Powers Carries With It Bynecessary Implication The Authority To Use All Reasonable Means Tomake Such Grant Effective. Thus In Ito, Cannanore v. M.k.mohammad Kunhi, Air 1969 Sc 430, This Court Held That Theincome Tax Appellate Tribunal Has Implied Powers To Grant Stay,Although No Such Power Has Been Expressly Granted To It By Theincome Tax Act
High Court · 2025 · Other
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Jila Sahakari Kendriya Bank Maryadit, Near Law College, G.e. Road,Rajnandgaon, Chhattisgarh v. The Deputy Commissioner Of Income Tax-1(1), 32/32 Bungalows, Bhilai,District Durg, Chhattisgarh
High Court · 2025 · Allowed
Assessee
An Express Grant Of Statutory Powers Carries With It Bynecessary Implication The Authority To Use All Reasonable Means Tomake Such Grant Effective. Thus In Ito, Cannanore v. M.k.mohammad Kunhi, Air 1969 Sc 430, This Court Held That Theincome Tax Appellate Tribunal Has Implied Powers To Grant Stay,Although No Such Power Has Been Expressly Granted To It By Theincome Tax Act
High Court · 2025 · Other
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Itat/280/2024 Ia No: Ga/1/2024 Principal Commissioner Of Income Tax 5 Kolkata v. Nalini Kejriwal
High Court · 2025 · Dismissed
Assessee
Represented By Its General Manager Mr.r.jayasankar v. Assistant Commissioner Of Income Taxcircle 1, Vellore Inocome Tax Officeno. 2 Barracks Cross Street, Officers Line Vellore -632 001
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.star Investments Pvt. Ltd No.9, Bazullah Road, T.nagar, Chennai 600 017
High Court · 2025 · Dismissed
Assessee
Raj Kumar Bothra C-101/5, First Floor, Tagore Nagar, Raipur, Chhattisgarh- 492001 v. Deputy Commissioner Of Income Tax, Circle-2(1) Central Revenue Building, Civil Lines, Raipur, Chhattisgarh.- 492001
High Court · 2025 · Allowed
Assessee
Sanjay Kumar Sharma S/O Ganga Prasad Sharma Aged About 53 Years 691, Aadarsh Chowk, Sundar Nagar, Raipur ( C.g. ). 492001 v. Income Tax Officer, Ward 4 (1), Raipur ( C.g
High Court · 2025 · Allowed
Assessee
Goodrich Carbohydrates Ltd v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Ia No: Ga/2/2024 Principal Commissioner Of Income Tax, Siliguri v. M/S. Dakshin Dinajpur District Central Co-Operative Bank Limited
High Court · 2025 · Allowed
Revenue
M/S Herbicides (India) Limited, Having Its Registered At Plotno.12, Industrial Area, Jhotwara, Jaipur Through Its Authorisedsignatory – Mr. Kuldeep Kumar, Manager (Accounts v. The Assistant Commissioner Of Income Tax, Circle 3, Jaipur
High Court · 2025 · Dismissed
Revenue
M/S Herbicides (India) Limited, Having Its Registered At Plotno.12, Industrial Area, Jhotwara, Jaipur Through Its Authorisedsignatory – Mr. Kuldeep Kumar, Manager (Accounts v. The Assistant Commissioner Of Income Tax, Circle 3, Jaipur
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Taxchennai v. M/S.indbank Merchantbanking Services Ltdv Floor, Spencer Towersanna Salai
High Court · 2025 · Other
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M/S. Sanmar Speciality Chemicals Limitedno.9, Cathedral Road,Chennai v. The Assistant Commissioner Of Income-Taxcompany Circle, Vi (1), Chennai
High Court · 2025 · Allowed
Assessee
M/S.tamil Nadu State Transportcorporation (Kumbakonam)27, Railway Station New Road,Kumbakonam – 612 001 v. Prayer: Tax Case Appeal Filed Under Section 260A Of Income Tax Act, 1961, Against The Order Of The Income Tax Appellate Tribunal “D” Bench, Chennai, In I.t.a.no.37/Mds/2010, Dated 21.02.2013 For Ay 20
High Court · 2025 · Allowed
Assessee
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
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Principal Commissioner Of Income Tax-7 v. Wgf Financial Services Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.indbank Merchant Banking Services Limited,3[Rd] Floor, Krest Building,No.2, Jehangir Street,Second Line Beach,Chennai – 600 001
High Court · 2025 · Dismissed
Assessee
Mr. Anirudha Venkatachalam S/O v. Venkatachalam, Aged About 23 Years R/At: No.31, Income Tax Layout, 1[St] Cross, Sadananda Nagara, Bengaluru-560 038
High Court · 2025 · Dismissed
Revenue
M/S.citadel Fine Pharmaceuticals Ltd.,No.43, Main Road, Velachery, Ch.42,Rep. By Its Director K.rajiv v. The Deputy Commissioner Of Income Tax Corporate Circle, 1 (2), 121, Mahatma Gandhi Road
High Court · 2025 · Allowed
Assessee
An Express Grant Of Statutory Powers Carries With It Bynecessary Implication The Authority To Use All Reasonable Means Tomake Such Grant Effective. Thus In Ito, Cannanore v. Mohammad Kunhi, Air 1969 Sc 430, This Court Held That Theincome Tax Appellate Tribunal Has Implied Powers To Grant Stay,Although No Such Power Has Been Expressly Granted To It By Theincome Tax Act
High Court · 2025 · Other
—
Standard Chartered Grindlays Bank Ltd v. Dy. Director Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Jaipur Vidyut Vitran Nigam Limited, Vidyut Bhawan, Janpath, Jaipur
High Court · 2025 · Allowed
Revenue
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
H.p. State Civil Supplies Corporation Ltd v. Asstt. Commissioner Of Income Tax &Another
High Court · 2024 · Allowed
Assessee
Itta/239/2008 Of M/S. Frontier Information Tech Ltd. v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Ita/196/2024 Of Pr. Commissioner Of Income Tax -7, Delhi v. Punjab National Bank
High Court · 2024 · Dismissed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 2, Delhi
High Court · 2024 · Allowed
Assessee
Itta/171/2007 Of M.vinayak v. Dy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax(Exemptions-Ii/The Ito (Exemptions)Ward-2, Ayakar Bhavan, Annexe Buildingiii Floor, 121, Mg Road, Nungambakkamchennai 600 034 v. M/S.bhakthavatsalam Memorial Trustplot No.14, 31St Street, Periyar Nagarkorattur, Chennai 600 080
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. The Virudhunagar District Centralco-Operative Bank Limited104/1, Madurai Road, Post Box No.8Virudhunagar 626 001
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. The Virudhunagar District Centralco-Operative Bank Limited104/1, Madurai Road, Post Box No.8Virudhunagar 626 001
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. The Virudhunagar District Centralco-Operative Bank Limited104/1, Madurai Road, Post Box No.8Virudhunagar 626 001
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. The Virudhunagar District Centralco-Operative Bank Limited104/1, Madurai Road, Post Box No.8Virudhunagar 626 001
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax Chennai v. M/S.shriram Chits Tamilnadu Pvt. Ltd.,Greams Dugar, 4[Th] & 5[Th] Floor,149, Greams Road,Chennai – 600 006
High Court · 2024 · Dismissed
Assessee
M/S. Eih Associated Hotels Limited,No.24, G.s.t. Road, Meenambakkam,Chennai – 600 027 v. Commissioner Of Income Tax – I,121, Mahatma Gandhi Road,Chennai – 600 034
High Court · 2024 · Allowed
Assessee
+ Ita 538/2024 & Cm Appl. 62092/2024 Vikas Joshi v. Income Tax Officer
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax – 1 Chennai v. M/S. Global Calcium Pvt. Ltd.no.125 And 126, Sipcot Industrial Complexhosur – 635 126Pan: Aaacg2998-N
High Court · 2024 · Dismissed
Assessee
Ita/149/2019 Of The Pr Commissioner Of Income Tax v. M/S Enchanting Travels Pvt Ltd
High Court · 2024 · Other
—
Section To Section 30 To 38 Without Appreciating The Supreme Court Decision In The Case Of Munjal Sales Corporation v. Cit (2008), 298 Itr Sc Which Held The Section 40 Is Not A Stand Alone Section And Puts Limitation Of The Deductions Under Section 30 To 38 Of Income Tax Act?
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax Jaipur-Ii, Jaipur v. Rajasthan Rajya Vidhut Utpadan Nigam Ltd., Vidyut Bhawan,Janpath Marg, Jyoti Nagar, Jaipur
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax -Central -1 v. Ve Commercial Vehicles Ltd
High Court · 2024 · Allowed
Revenue
“1. Whether In Facts And Circumstances Of The Case, The Hon’ble Itat Is Right In Law In Holding The Section 40 (B) Is An Overriding Section To Section 30 To 38 Without Appreciating The Supreme Court D v. Nc: 2024:Khc:39221-Db
High Court · 2024 · Other
—
“1. Whether In Facts And Circumstances Of The Case, The Hon’ble Itat Is Right In Law In Holding The Section 40 (B) Is An Overriding Section To Section 30 To 38 Without Appreciating The Supreme Court D v. Nc: 2024:Khc:39220-Db
High Court · 2024 · Other
—
Commissioner Of Income Tax Ichennai v. Indusind Bank Ltd.2401, General Thimayya Road,Cantonment,Pune – 411 001,Maharashtra(Respondent Substituted Vide This Order
High Court · 2024 · Dismissed
Assessee
Ita/325/2019 Of The Principal Commissioner Of Income -Tax v. Kerala State Industrial Development Corporation Ltd
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax-7, Delhi v. Punjab National Bank (Earstwhile Oriental Bank Of Commerce
High Court · 2024 · Other
—
Mr. Aseem Chawla, Ssc With Ms. Naincy Jain, Jsc, Ms. Pratishtha Chaudhary & Ms. Nivedita Advs v. Aamby Valley Ltd
High Court · 2024 · Other
—
Itta/561/2006 Of M/S. Pipelic Energy Software India Pvt. Limited, v. The Dy. Commissioner Of Income Tax,
High Court · 2024 · Allowed
Assessee
Ita/100045/2018 Of Karnataka Vikas Grameena Bank v. The Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Ita/131/2018 Principal Commissioner Of Income Tax-2, Kolkata v. Kesoram Industries Ltd
High Court · 2024 · Dismissed
Assessee
Orissa Rural Housing & Development Corporation Ltd v. Mr. S.c. Mohanty, Sr. Standing Counsel, Income Tax Along With Mr. A. Kedia, Jr. Standing Counsel, Income Tax
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -Central-1 v. Sahara Prime City Ltd
High Court · 2024 · Dismissed
Assessee
Ita/24/2022 Principal Commissioner Of Income Tax, Kolkata – 4, Kolkata v. M/S. Jct Limited
High Court · 2024 · Dismissed
Assessee
Ita/79/2018 Principal Commissioner Of Income Tax, Kolkata – 4, Kolkata v. M/S. Jct Limited
High Court · 2024 · Dismissed
Assessee
Ita/1/2014 Commissioner Of Income Tax, Kolkata-Ii, Kolkata v. M/S. Kesoram Industries Limited
High Court · 2024 · Dismissed
Assessee
M/S Bps Infrastructure Village- Raseda, Tehsil- Baloda Bazar, Districtbaloda Bazar- Bhatapara 493332, Pan- Aaofb5038R Baloda Bazar- Bhatapara 493332, Pan- Aaofb5038R v. The Income-Tax Officer Ward-1 (3), Raipur, Cgthe Income-Tax Officer Ward-1 (3), Raipur, Cg
High Court · 2024 · Allowed
Assessee
> Picture [34 X 35] Intentionally Omitted <== v. Oil Industry Development Board
High Court · 2024 · Dismissed
—
Emec Pvt. Ltd v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
Ita/76/2019 Of M/S. Mini Muthoottu Credit v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
M/S.m.ct.m. Corporation Pvt. Ltd.,(Now Demerged Into I.e. M.ct.m. Global (P) Ltd., &Sivagami Holdings (P) Ltd.,Rep. By Its Managing Director M.ct.muthiah,761, Anna Salai,Chennai-600 002 v. The Asst. Commissioner Of Incometax, Company Circle Iv (1), 121, Nungambakkam High Road, Chennai-34
High Court · 2024 · Dismissed
Revenue
> Picture [34 X 35] Intentionally Omitted <== v. M/S Pushpanjali Fincon Pvt. Ltd
High Court · 2024 · Dismissed
—
The Commissioner Of Income Taxaaykar Bhavan, Patto Panaji Goapan Aaccs87556Q v. M/S. Desouza Hotels Ltd. G-5, Monalisa Apts, Naikawado, Calangute-Goapan Aabcd3541K
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -Ltu, New Delhi v. Srf Ltd
High Court · 2024 · Dismissed
Assessee
M/S Kuehne Nagel Pvt. Ltd v. Addl. Commissioner Of Income-Tax, & Anr
High Court · 2024 · Allowed
Assessee
+ Ita 54/2024 & Cm Appl. 4129/2024 (Delay) The Pr. Commissioner Of Income Tax -7 v. Pariapus Developers Pvt. Ltd
High Court · 2024 · Other
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Principal Commissioner Of Income Tax, Faridabad v. M/S. The Thiess Mines (India) Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Deveraj Ramasamy Mani v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Tax, Kolkata-Iv v. Jct Limited
High Court · 2023 · Allowed
Revenue
Section 28(Iv) Or 41(1) Of The I.t. Act, 1961, Depends Upon This?” v. Mahindra And Mahindra Ltd. Thrg. M.d.) And Other Connected Appeals. Relevant Paragraphs 5 And 12 To 18 Of The Aforesaid Judgment Are Reproduced Below
High Court · 2023 · Allowed
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M/S. City Union Bank Limited,Represented By Its Manager (Legal),R.m.renganath,23, Kallamman Koil Street,Trichirappalli, Tamil Nadu-620 002 v. Tax Recovery Officer-2, Income Tax, No.44, Williams Road, Cantonment, Trichy-620 001
High Court · 2023 · Other
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The Pr. Commissioner Of Income Tax -3 v. Devata Tradelink Ltd
High Court · 2023 · Other
—
The Same And Moreover The Respondent Had v. Champion Commercial Pvt. Ltd. And By The
High Court · 2023 · Allowed
—
Itta/346/2012 Of Commissioner Of Income Tax-Iii, v. M/S. Sri Ram Chits Private Limited,
High Court · 2023 · Dismissed
Assessee
Itta/49/2012 Of Commissioner Of Income Tax-Iii, v. M/S Shriram Chits Private Ltd.,
High Court · 2023 · Dismissed
Assessee
Itta/648/2014 Of Commissioner Of Income Tax-Iii, Hyderabad v. M/S Sriram Chits Pvt Ltd., Hyderabad
High Court · 2023 · Dismissed
Assessee
Itta/612/2016 Of Commissioner Of Income Tax-Iii, v. M/S Sri Ram Chits Private Limited
High Court · 2023 · Dismissed
Assessee
Itta/403/2010 Of The Commissioner Of Income Tax-Iii, Hyd. v. N
High Court · 2023 · Dismissed
Assessee
Itta/460/2014 Of Commissioner Of Income Tax-Iii v. M/S Sriram Chits Private Limited
High Court · 2023 · Dismissed
Assessee
Itta/141/2013 Of Commissioner Of Income Tax Iii v. M/S. Sri Ram Chits Private Ltd.,
High Court · 2023 · Dismissed
Assessee
Itta/423/2015 Of Pr.commissioner Of Income Tax-3, Hyderabad v. M/S. Shriram Chits Pvt., Ltd., Hyderabad
High Court · 2023 · Dismissed
Assessee
Itta/98/2017 Of Principal Commissioner Of Income Tax 3 v. M/S. Shriram Chits Pvt. Ltd.,
High Court · 2023 · Dismissed
Assessee
Itta/458/2013 Of Commissioner Of Income Tax-Iii, v. M/S Sri Ram Chits Private Limited
High Court · 2023 · Dismissed
Assessee
Itta/154/2014 Of Commissioner Of Income Tax-Iii v. Sri Ram Chits Private Ltd.,
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -4, New Delhi v. Indus Towers Ltd. Through Its Authorized Signatory Mr. Sanjay Wadhwa
High Court · 2023 · Other
—
“Whether On The Facts And Circumstances Of The Case And In Law,The Tribunal Was Justified In Law To Delete The Addition On v. Thus Following The Decision Of The Hon’ble Supreme Court Theappeal Is Allowed And The Order Passed By The Tribunal Is Set Asideand The Substantial Question Of Law Is Answered In Favour Of Theappellate
High Court · 2023 · Allowed
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The Pr. Commissioner Of Income Tax-2, Jaipur v. M/S Sumeru Enterprises, H-1-29, Old Tourist Hotel Building,Subhash Marg, C-Scheme, Jaipur (Aaefs3266L
High Court · 2023 · Allowed
Revenue
Ita/100002/2021 Of M/S Karnataka Vikas Grameena Bank v. Asst. Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Ita/100007/2020 Of M/S.karnataka Vikas Grameena Bank v. Asst. Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itxa/853/2018 Of Bond Safety Belts (Dissolved) v. The Deputy Commissioner Of Income Tax Circle 12 (2)
High Court · 2023 · Other
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Pr. Commissioner Of Income Tax -Central-1 v. Ve Commercial Vehicles Ltd
High Court · 2023 · Other
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Idfc First Bank Limited Kpm Towers 7Th Floor No. 1 Harrington Road Chetpet, Chennai - 600031 Represented By Its Managing Director v. The Deputy Commissioner Of Income Tax Corporate Circle 1(1) Room No.611 Corporate Circle 1(1) Room No.611
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax -Central -1. Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel With Ms Deeksha Gupta, Adv v. Ve Commercial Vehicles Ltd
High Court · 2023 · Other
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Wp/947/2014 Of Vaman Prestressing Co. Pvt. Ltd. v. The Additional Commissioner Of Income Tax - Rg,2(3), Mumbai And Another
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-7 v. Oriental Bank Of Commerce Ltd (Now Merged With Punjab National Bank Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-7 v. Oriental Bank Of Commerce Ltd (Now Merged With Punjab National Bank Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-7 v. Oriental Bank Of Commerce Ltd (Now Merged With Punjab National Bank Ltd
High Court · 2023 · Other
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Bihar Police Building Construction Corporation Pvt. Ltd. Through Its Chiefaccounts Officer Of Hemant Kumar, (M) Age 53 Years, 5 B.m.p. Campus, P.o.veterinary College, P.s. Vetenary College Dist. Patna v. Principal Chief Commissioner Of Income Tax C.r. Building, Bir Chandpatel Path Patna. 800001Patel Path Patna. 800001
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-7 v. Pepsico India Holding Pvt. Ltd
High Court · 2023 · Allowed
Revenue
I.t. Appeal No.59 Of 2020 v. Commissionerof Income-Tax And Another [(2010) 323 Itr 166 (Sc
High Court · 2023 · Other
—
New Delhi v. Network Programme India Ltd
High Court · 2023 · Other
—
Standard Chartered Grindlays Bank Ltd v. Assistant Commissioner Of Income Tax International Taxation Circle-3(1) (2) & Ors
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax Pr. Commissioner Of Income Tax v. M/S The J&K Bank Ltd. M/S The J&K Bank Ltd
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Pr. Commissioner Of Income Tax v. M/S The J&K Bank Ltd. M/S The J&K Bank Ltd
High Court · 2023 · Dismissed
Assessee
Tax (Central)-2 v. N. S. Software
High Court · 2023 · Allowed
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Wp/1158/2009 Of Sterlite Opportunities And Ventures Ltd. v. B.d. Naik, Deputy Commissioner Of Income Tax And 3 Ors.
High Court · 2023 · Allowed
Assessee
The Apex Court In [1]Maxopp Investment Ltd v. D. B. Realty Pvt. Ltd.
High Court · 2023 · Allowed
—
Ita/496/2018 Of The Pr.commissioner Of Income Tax v. M/S Rajesh Exports Ltd
High Court · 2023 · Other
—
Itta/39/2023 Of M/S. Kausalya Management Services And Structures Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Ita/203/2022 Of Jila Sahakari Kendriya Bank Maryadit Seoni v. The Principal Commissioner Of Income Tax Jabalpur
High Court · 2023 · Dismissed
Revenue
Ita/204/2022 Of Jila Sahakari Kendriya Bank Maryadit Seoni v. The Principal Commissioner Of Income Tax Jabalpur
High Court · 2023 · Dismissed
Revenue
Ita/196/2022 Of Jila Sahakari Kendriya Bank Maryadit Seoni v. The Principal Commoissioner Of Income Tax Jabalpur
High Court · 2023 · Dismissed
Revenue
M/S. Shriram Chits Pvt, Ltd, Hyderabad v. Prasad [(Sc For Income ][Tax) ][Dept
High Court · 2023 · Dismissed
—
M/S. Shriram Chits Pvt, Ltd, Hyderabad v. Prasad [(Sc For Income ][Tax) ][Dept
High Court · 2023 · Dismissed
—
M/S. Shriram Chits Pvt, Ltd, Hyderabad v. Prasad [(Sc For Income ][Tax) ][Dept
High Court · 2023 · Dismissed
—
Paliwal Infrastructure Private Limited v. Principal Commissioner Of Income Tax, Pcit, Delhi - 7 & Anr
High Court · 2023 · Other
—
Clh Gaseous Fuel Applications Pvt Ltd v. National E Assessment Centre Income Tax Department, New Delhi
High Court · 2023 · Other
—
Itat/60/2023 Ia No. Ga/2/2023 Principal Commissioner Of Income Tax -2, Kolkata v. Rydak Syndicate Ltd
High Court · 2023 · Other
—
Itat/49/2023 Ia No: Ga/1/2023, Ga/2/2023 Principal Commissioner Of Income Tax 1, Kolkata v. M/S. Sppl Property Management Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
So Far As The Substantial Question No.[A] Is Concerned, The Same Is Squarelycovered By The Decision Of This Court In The Case Of Principal Commissioner Of Incometax v. Krishi Rasayan Exports [P] Ltd.; [2022] 145 Taxmann.com 191 [Cal]. Theoperative Portion Of The Decision Reads As Follows
High Court · 2023 · Dismissed
Assessee
Ita/70/2011 M/S. Indian Bank v. Commissioner Of Income Tax-Ii, Kolkata
High Court · 2023 · Allowed
Assessee
Shri. Narendra Kumar Submitted That Question No.2 Is Covered Against The Revenue As Per The Judgment In The Case Of Biocon Ltd v. Dcit (2021)[2]. The Said Submission Is Not Refuted By Shri.sanmathi. The Remaining Questions Are 3, 4 And 5
High Court · 2023 · Remanded
—
Katti Ma v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
In Support Of His Contentions, He Placed Reliance On _Cognizant Technology Solutions India (P) Ltd v. Deputy Commissioner Of Income-Tax, Ltu, Chennai_ .[6
High Court · 2023 · Allowed
Assessee
At The Outset, Shri Shakar Submits That Question No.1 Raised In This Appeal Is Covered By The Decision Of This Court In The Principal Commissioner Of Income Tax And Another v. Ita No. 559 Of 2016
High Court · 2023 · Dismissed
Assessee
Itta/273/2022 Of M/S. Kausalya Shelters Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/257/2022 Of M/S. Nalgonda Realtors Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/268/2022 Of M/S. Kausalya Avenues Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/261/2022 Of M/S. Kausalya Avenues Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/279/2022 Of M/S. Kausalya Management Services And Structures Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/266/2022 Of M/S. Preethi Foods And Villas Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/275/2022 Of M/S. Dakshin Infrastructures Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/283/2022 Of M/S. Kausalya Agra Farms And Developers Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/294/2022 Of M/S. Nalgonda Realtors Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/263/2022 Of M/S. Indur Avenues And Foods Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/274/2022 Of M/S. Kausalya Shelters Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/269/2022 Of M/S. Kausalya Avenues Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/265/2022 Of M/S. Kausalya Avenues Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/259/2022 Of M/S. Kapil Property Developers Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/271/2022 Of M/S Kapil Infra Avenues Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/256/2022 Of M/S Kausalya Agro Farms And Developers Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/262/2022 Of M/S. Ujwala Publications And Developers Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/272/2022 Of M/S. Kausalya Avenues Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/284/2022 Of M/S. Nalgonda Realtors Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Itta/270/2022 Of M/S. Kapil Foods And Structures Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/281/2022 Of M/S. Indur Developers And Agencies Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Itta/264/2022 Of M/S. Indur Avenues And Foods Private Limited. v. Deputy Commissioner Of Income Tax
High Court · 2023 · Remanded
—
Learned Counsel For The Parties Submit That Issue Raised In This Appeal Is Squarely Covered By A Recent Decision Of This Court In I.t.t.a.no.296 Of 2006 And Batch (M/S. Shriram Chits Private Limited v. Deputy Commissioner Of Income Tax) Decided On 30.11.2022 Against The Assessee And In Favour Of The Revenue
High Court · 2023 · Allowed
Assessee
M/S. Shriram Chits Private Limited v. Deputycommissioner Of Income Tax) Decided On 30. 1 1.2022Against The Assessee And In Favour O[ The Revenue
High Court · 2023 · Dismissed
Revenue
Itat No.268/2018 C/W Ita No.268/2018 In Commissioner Of Income Tax v. Canara Bank Decided On 13.09.2022. This Submission Is Also Not Disputed By Shri. Sanmathi
High Court · 2023 · Dismissed
Assessee
Wp/1360/2022 Of Saurashtra Infra Adn Power Pvt. Ltd. v. Deputy Commissioner Of Income Tax Circle -3(3)(1) And 3 Other
High Court · 2023 · Allowed
Assessee
Iv)Service Charges Paid To The Birla Management Corporation Ltd. Withoutconsidering And Recording The Decision Of The Tribunal In The Case Ofpunjab Breweries Ltd v. Viii)Interest On Borrowed Fund Under Section 36(1)(Iii) Of The Act Withou
High Court · 2023 · Allowed
—
Iv)Service Charges Paid To The Birla Management Corporation Ltd. Withoutconsidering And Recording The Decision Of The Tribunal In The Case Ofpunjab Breweries Ltd v. Viii)Interest On Borrowed Fund Under Section 36(1)(Iii) Of The Act Withou
High Court · 2023 · Allowed
—
A Division Of M/S.indus Ind Bank Ltd),86, Chamiers Road, Chennai – 600 018.Now At : 115 & 116, G.n.chetty Road,T.nagar, Chennai – 600 017 v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Allowed
Assessee
A Division Of M/S.indus Ind Bank Ltd),86, Chamiers Road, Chennai – 600 018.Now At : 115 & 116, G.n.chetty Road,T.nagar, Chennai – 600 017 v. The Deputy Commissioner Of Income Tax,Company Circle 1(1),Chennai – 600 034
High Court · 2022 · Dismissed
Revenue
I.t.a. No.10/2019 v. I.t.a. No.10/2019
High Court · 2022 · Allowed
—
The Commissioner Of Income Tax-Icoimbatore v. M/S.terra Agro Technologies,Ltd (Now Jain Irrigation Systems Ltd),Jain Plastic Park, Jain Fields, P.o.boxno.72 Jalgaon-425 001
High Court · 2022 · Allowed
Revenue
Ita/66/2020 Of M/S. Kunnel Engineers And Contractors (P) Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Itta/206/2006 Of The Commissisoner Of Income Tax-Iii, Hyderabad v. M/S. Srinivasa Cystine Limited
High Court · 2022 · Dismissed
Assessee
Ita/62/2020 Of M/S.kunnel Engineers And Contractors (P) Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Ita/207/2019 Of The Commissioner Of Income Tax v. M/S Canara Bank
High Court · 2022 · Allowed
Revenue
Commissioner Of Income-Tax v. Kovur Textiles[1] Holding That Principle Of Mutuality Cannot Be Extended To Income Earned By A Chit Fund Company
High Court · 2022 · Allowed
Revenue
Commissioner Of Income-Tax v. Kovur Textiles[1] Holding That Principle Of Mutuality Cannot Be Extended To Income Earned By A Chit Fund Company
High Court · 2022 · Allowed
Revenue
Itta/471/2006 Of M/S. Shri Ram Chits Private Limited v. The Joint Commissioner Of Income Tax,
High Court · 2022 · Dismissed
Revenue
Commissioner Of Income-Tax v. Kovur Textiles[1] Holding That Principle Of Mutuality Cannot Be Extended To Income Earned By A Chit Fund Company
High Court · 2022 · Allowed
Revenue
_Pcit-7 v. Pec<Br>Limited_2013-2014__Rs. 3,79,19,732-_
High Court · 2022 · Allowed
—
_Pcit-7 v. Pec<Br>Limited_2013-2014__Rs. 3,79,19,732-_
High Court · 2022 · Allowed
—
_Pcit-7 v. Pec<Br>Limited_2013-2014__Rs. 3,79,19,732-_
High Court · 2022 · Allowed
—
Pr. Commissioner Of Income Tax-7,Mumbai Room No.315, Aaykarbhavan, Maharshi Karve Road,Mumbai 400 020Mumbai Room No.315, Aaykarbhavan, Maharshi Karve Road,Mumbai 400 020 v. M/S. Orient Press Ltd.,20, Pragati Industrial Estate, Lowerparel, Mumbai 400 011
High Court · 2022 · Dismissed
Assessee
Thereafter Appellant Preferred Further Appeal Before The Tribunal. However, By The Order Dated 15.07.2005, The Appeal Was Dismissed By The Tribunal v. Tamilnadu Industrial
High Court · 2022 · Dismissed
—
National Dairy Development Board v. Addl. Commissioner Of Income Tax
High Court · 2022 · Other
—
Podanur, Coimbatore – 641 023 v. The Commissioner,Corporation Of Coimbatore,Coimbatore, Coimbatore District
High Court · 2022 · Other
—
M/S.tomco Engineering (P) Ltd.163, Palannattil, Kunnackal.p.o., Muvattupuzha, Ernakulam District, Represented By Its Managing Director, Paul P.thomas.by Advs.harisankar v. Menonsmt.meera V.menonsmt.k.krishna
High Court · 2022 · Allowed
—
Of Asst. Commissioner Of Income Tax, Cir. 6(3 v. Glaxo Smithklinepharmaceuticals, Mumbai, 2011 (1) Tmi 1530 – Itat Mumbai Allowed Theassessee’s Appeal
High Court · 2022 · Allowed
Revenue
Shri Dilip, Learned Standing Counsel For The Revenue, In His Usual Fairness, Submitted That The Issue Raised By The Revenue Are Covered In Essae Teraoka (P) Ltd v. Deputy Commissioner Of
High Court · 2022 · Dismissed
Assessee
Mangalam Alloys Ltd v. Dy. Commissioner Of Income Tax Circle 2(1)(2) ==========================================================Appearance
High Court · 2022 · Other
—
Neutral Citation No: 2022/Dhc/003682 v. J U D G M E N T
High Court · 2022 · Dismissed
—
The Pr. Commissioner Of Income Tax -3 v. Diageo Distilleries Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Wp/103096/2022 Of The Raddi Sahakar Bank Niyamit v. Additional/Assistnat Commissioner Ofm Income Tax
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
The Principal Commissioner Of Income Taxcorporate Circle-2(2)Chennai-34 v. M/S.hinduja Foundries Ltd.(Merged With M/S.ashok Leyland Ltd.)Kathivakkam High Road, Ennore Chennai 600 057Pan : Aaa Ce 1078K
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
C)The Matter Was Further Challenged By The Assesseebefore The Itat Which Allowed The Quantum Appeal By Virtueof Order Dad 3[Rd] February 2016. The Itat In The Said Order,While Placing Reliance Inter A v. It Would Be Pertinent To Mention That The Hon’ble Apexcourt In The Case Of S.a. Builders Ltd. (Supra) Held :1[2007] 158 Taxman 74 (Sc
High Court · 2022 · Allowed
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Income Tax Appeal No. 397 Of 2018 v. Oral Judgment (Per Abhay Ahuja, J
High Court · 2022 · Dismissed
Assessee
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
+Ita 227/2022Pr. Commissioner Of Income Tax -7 v. Tv Today Network Ltd
High Court · 2022 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Nilgiri Financial Consultants Ltd
High Court · 2022 · Dismissed
Assessee
Ia No:ga/1/2022 , Ga/2/2022 Nirman Construction v. Additional Commissioner Of Income Tax, Range – 1, Durgapur & Ors
High Court · 2022 · Allowed
Assessee
Itxa/70/2004 Of M/S. L.k.p. Merchant Fincing Ltd. v. Dy. Commissioner Of Income-Tax, Special Range.
High Court · 2022 · Allowed
Assessee
Shri. Aravind And Shri. Shankar Jointly Submitted That Question No.1 Is Covered Against The Revenue In Commissioner Of Income-Tax, Hubli v. Karnataka Vikas Grameen Bank[3
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax (Central) - 3 v. M/S Utech Developers Ltd
High Court · 2022 · Dismissed
Assessee
Shriram Transport Finance Company Limitedno.123, Angappa Naicken Streetchennai - 600 004 v. Income Tax Officer (Osd)Company Circle Vi (2)Chennai - 600 034
High Court · 2022 · Allowed
Assessee
Mohammed Zahoorullah v. The Chairman Tamilnadu Waqf Board No.1
High Court · 2022 · Other
—
Itat No. 156 Of 2018 v. Mr. J.p. Khaitan, Sr. Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. P.k. Jhunjhunwala, Adv. Mr. S. Rudra, Adv
High Court · 2022 · Dismissed
—
The Tinplate Company Of India Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
M/S. Selvel Advertising Pvt. Ltd v. Deputy Commissioner Of Income Tax,Circle-12, Kolkata
High Court · 2022 · Allowed
Assessee
Ia No:ga/2/2015 (Old No.:ga/1518/2015) Commissioner Of Income Tax, Kolkata-1, Kolkata v. Hooghly Mills Projects Ltd., C/O, Salarpuria Jajodia & Co
High Court · 2022 · Allowed
Revenue
M/S. Ashok Leyland Ltd.,19, Rajaji Salaichennai - 600 001 v. The Assistant Commissioner Of Income Taxcompany Circle - 1 (1)Chennai - 600 034
High Court · 2022 · Other
—
M/S. Reiter Lmw Machinery Limitedsulur Railway Feeder Roadmuthugoundenpudurcoimbatore - 641 406 v. The Assistant Commissioner Of Income Taxcompany Circle I (1)Chennai
High Court · 2022 · Other
—
Whether On The Facts And In The Circumstances Of The Case, No Interest Can Be Charged Even For The Period Subsequent To The Introduction Of Section 234D Mainly On The Ground That The Refund Was Grante v. Vasisth Chay Vyapar
High Court · 2022 · Dismissed
—
Pr. Commissioner Of Income Tax -7 v. Power Links Transmission Ltd
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -7 v. Power Links Transmission Ltd
High Court · 2022 · Dismissed
Assessee
Src Aviation Pvt.ltd v. Assisstant Commissioner Of Income Tax & Anr
High Court · 2022 · Other
—
Wp/57135/2018 Of Bharat Fritz Werner Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Undoubtedly, The Principles Of Res-Judicata And Estoppel Are Notapplicable In Taxation Matters. However, It Has Been Held That A Departurefrom A Finding During The Past Years Would Result In A Contrad v. Sridev Enterprises (1991) 192 Itr165).In Fact, In Commissioner Of Income Tax Vs Excel Industries Ltd(2014) 13 Scc 457, The Court Had Observed That It Was Not Appropriate To
High Court · 2022 · Dismissed
Revenue
Commissioner Of Income Tax - Iitiruchirapalli v. M/S.city Union Bank Ltd.,Central Office,149, T.s.r. Big Street,Kumbakonam
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Incometax, Central-2, Kolkata v. M/S. Rei Agro Limited
High Court · 2022 · Dismissed
Assessee
Hdfc Bank Ltd.,Hdfc Bank House,Senapati Bapat Marg,Lower Parel (West), Mumbai -400 013 v. Assistant Commissioner Of Income-Tax-2(3),Room No. 552, 5[Th] Floor, Ayakar Bhavan, M.k. Road, Mumbai-400 020
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Incometax v. M/S. M C Nally Sayaji Engineeringlimited
High Court · 2022 · Dismissed
Assessee
M/S. Indian Overseas Bank,763, Anna Salai,Chennai 600 002.Pan.aaaci 1223J v. The Asst. Commissioner Of Income Tax,Large Taxpayer Unit-2,Chennai 600 034
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax, Central – Iii v. M/S. Jodh Singh & Ors. (Huf
High Court · 2022 · Allowed
Revenue
Rachna Infrastructure Pvt. Ltd v. Pr. Commissioner Of Income Tax 3 Or His Successor
High Court · 2022 · Dismissed
Revenue
Principal Comm Of Income Tax 1, Kol v. M/S Surya Alloys Industries Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax-I v. Core Emballage Limited
High Court · 2022 · Allowed
Revenue
Tca/1187/2009 Of Dr K Chandrasekaran v. Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wp3452_19.Doc v. The Petitioner Has Sought To Question The Legality Of Anotice Dated 27 March 2019 Issued By The Assessing Officer Undersection 148 Of The Income Tax Act, 1961 (For Short ‘The Act’) Seeking To
High Court · 2022 · Allowed
Assessee
Wp/3134/2019 Of Triumph Hospitals Private Limited v. The Income Tax Officer, Ward 8 (3) (2) And 2 Ors
High Court · 2022 · Allowed
Assessee
R/Tax Appeal No. 302 Of 2021==========================================================Deco Mica Limited v. Deputy Commissioner Of Income Tax Circle - 1(1)(1) ==========================================================Appearance
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax - 2, Kolkata v. Universal Industrial Fund Ltd
High Court · 2022 · Other
—
The Principal Commissioner Of Income Tax (Central), Rajasthan4Th Floor, Jeevan Nidhi - 2, Bhawani Singh Road, Ambedkarcircle, Jaipur v. M/S Vaibhav Global Limited, E-68, Epip, Sitapura Industrial Area,Jaipur-302022 (Raj
High Court · 2021 · Allowed
Revenue
The Said Substantial Question Of Law Having Been Considered And Answered In Favour Of The Assessee And Against The Revenue In The Case Of Cit v. M/S. Quest Global Engineering Service Pvt. Ltd.,In Ita
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax-I v. M/S. Elgi Finance Limitedindia Housetrichy Roadcoimbatore - 18
High Court · 2021 · Other
—
This Court Further Pointed Out To Thedecision Reported In 59 Itr 699 – Cit v. Manmohan Dasas Well As [1957] Scr 157 – Dharangadhara Chemicalworks Ltd V. State Of Saurashtra And Held That
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax-I v. M/S. Sakthi Finance Limited475, Dr. Nanjappa Road
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Fairluck Commercial Co. Limited
High Court · 2021 · Allowed
Revenue
Ii) Whether On The Facts And Circumstances Of The Case, The Tribunal Was Right In Holding That Disallowance Of Bad Debts Amounting To Rs.30,20,000/Was Not Proper?” v. Https://Hcservices.ecourts.gov.in/Hcservices/
High Court · 2021 · Allowed
—
Rding That The Cit (Appeals) Had Gatheredincontrovertible Evidence Of Non-Genuineness Of Baddebts, Thereby Causing Grave Prejudice To The Interest Ofrevenue ? v. Circular No.12/2016
High Court · 2021 · Dismissed
Assessee
M/S. Sundaram Finance Limited, (Formerly M/S.lakshmi General Finance Ltd.,)21, Patullos Road, Chennai - 600 002 v. The Deputy Commissioner Of Income Tax, Company Circle - Iii, Chennai - 600 034
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Incometax, Kolkata-1, Kolkata v. M/S. Hooghly Mills Projects Limited
High Court · 2021 · Allowed
Revenue
Itxa/1881/2017 Of Pr. Commissioner Of Income Tax - 2 v. Mahindra Engineering And Chemical Products Ltd.
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-2 v. Yes Bank Limited
High Court · 2021 · Allowed
Revenue
Ita/137/2021 Of Coffee Day Global Limited v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.ceebros Hotels P Ltd,19/1, Sukriti, Iii Cross Road,R.a.puram,Chennai – 600 028
High Court · 2021 · Allowed
Revenue
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
—
The Commissioner Of Income Tax 9, Aaykar Bhavan v. M/S. Future Corporate Resources Ltd
High Court · 2021 · Dismissed
Assessee
By Assessment Order Dated 01.12.2010, The Assessing Officer Estimated The Income Of The Assessee For The Accounting Year 2008-09 At The Rate Of 12.5% On Contractual Receipts In View Of The Ratio Laid v. Ita No.9/Hyd/2007
High Court · 2021 · Allowed
—
Jugal Kishore Jajodia Karta Of The Jugal Kishore Jajodia (Huf) Indian Inhabitant, Residing At 4, Jagmohan Mallik Lane, Calcutta v. S.c. Prasad, Chief Engineer, 2. S.c. Tiwari, Commissioner Of Income Tax 3. C.m. Betgeri, Commissioner Of Income Tax, All Members Of The Appropriate Authority, Constituted Under Chapter Xxc Of The
High Court · 2021 · Other
—
The Substantial Question Under Consideration Arises Under Section 14A Of The Act. This Court, In Federal Bank Ltd v. Substantial Question Nos.(B) And (G
High Court · 2021 · Allowed
—
Ita/44/2017 Of The Principal Commissioner Of Income Tax v. M/S. Apollo Tyres Ltd
High Court · 2021 · Allowed
Revenue
Court In Catholic Syrian Bank v. I.t.a. No.1284/2009
High Court · 2021 · Allowed
—

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