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case of XYZ/ABC Equity Fund, (2001) (250 ITR 194) (AAR) and Fidelity Advisors Series VIII ... ITR 1) (AAR), the assessees filed revised returns of income on showing taxable income at ` Nil, and claiming refund
Income Tax Appellate Tribunal - Mumbai
- Cites 11 - Cited by 0 - Full Document
Reliance Utilities & Power Ltd., 313 ITR 340 (Bom) & followed in Godrej & Boyce Ltd., ITAT, Mum, No. 1629 ... Godrej & Boycee Manufacturing Co. reported in 328 ITR 81 worked out the disallowance
Income Tax Appellate Tribunal - Mumbai
- Cites 11 - Cited by 0 - Full Document
Kishan Chand Chelaram v. CIT, reported in 125 ITR 713 (SC). Thus, it was further submitted by the assessee that ... Selected Dalurbandh Coal Company Pvt. Ltd . (1996) 217 ITR 597 (SC) wherein it was held that at the stage
Income Tax Appellate Tribunal - Mumbai
- Cites 14 - Cited by 0 - Full Document
Boyce Mfg. Co. Ltd. v. DCIT , (2010) 328 ITR 81(Bom.) has held that Rule 8D of Income-tax Rules
Income Tax Appellate Tribunal - Mumbai
- Cites 16 - Cited by 0 - Full Document
Central Circle-2 and Ors., reported in 353 ITR 585, the principle of lifting of corporate veil is analyzed
Gujarat High Court
- Cites 20 - Cited by 0 - Full Document
ITR 148 (P&H) followed." Taking a consistent view and relying on the aforesaid judgments of Hon'ble High ... case of CIT vs. Vegetable Products Ltd . (1973) 88 ITR 192 (SC). The relevant extract is reproduced below
Income Tax Appellate Tribunal - Kolkata
- Cites 11 - Cited by 0 - Full Document
Hutti Gold Mines Co. Ltd., (2013) 26 ITR (Trib) 600(Bang.). (v) D J Malpani vs. ACIT ... 2015 (vi) CIT vs. United Western Bank Ltd . 259 ITR 312(Bom.) 5. The Assessing Officer, however, rejected the contentions
Income Tax Appellate Tribunal - Pune
- Cites 22 - Cited by 0 - Full Document
Amba Impex reported in 282 ITR 0144. It was requested to direct the AO not to exclude the other income ... court decision in Liberty India vs. CIT (2009) 317 ITR 218 (SC) involving DEPB sales figures. We accept assessee
Income Tax Appellate Tribunal - Ahmedabad
- Cites 16 - Cited by 0 - Full Document
Delhi) and ITO vs. Smt. Gurinder Kaur - 288 ITR 207. 25. However, on the other hand, ld. AR raised first
Income Tax Appellate Tribunal - Delhi
- Cites 16 - Cited by 0 - Full Document
case of - (i) CIT vsAero Traders Pvt. Ltd. 322 ITR 316 (ii) CIT vs Modi Industrial Corporation 195 Taxman ... Harigopal Singh vs. CIT 258 ITR 0085 (iv) Bhagyodaya Group Co-operative Cotton Sale & Ginning & Pressing Society
Income Tax Appellate Tribunal - Ahmedabad
- Cites 14 - Cited by 0 - Full Document
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