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Atlas Copco (India) Ltd. Vs. V.S. Samuel, Assistant Commissioner of In ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 80HHC, 124(3), 142(2A) and 143(2); Companies Act

Reported in : (2006)202CTR(Bom)361; [2006]283ITR56(Bom)

Advocate for Appellant : F.V. Irani, Adv., i/b., A.K. Jasani, Adv.

R.M. Lodha, J.1. At the outset, the learned counsel for the petitioner invited our attention to the order passed by this Court in Writ Petn. No. 1314 of 2004, Maharashtra Distilleries Ltd. v. Dy. CIT 6(3),...

Cit Vs. Kotak Mahindra Finance Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN730(Bom)

Advocate for Appellant : R.V. Desai and P.S. Jetly, for the Revenue F. V. Irani and A.K. Jasani, for the Assessee

S.H. Kapadia, J.Being aggrieved by the judgment and order dated 20-8-2001 passed by the Tribunal in Income Tax Appeal No. 9987/Bom./92 for assessment year 1989-90, the department has come by way of appeal under section 260A...

Kotak Mahindra Finance Ltd. Vs. Dy. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN422(Bom)

Advocate for Appellant : F.V. Irani and A.K. Jasani, for the Assessee R.V. Desai and P.S. Jetly, for the Revenue

S.H. Kapadia, J.Being aggrieved by the decision of the Tribunal dated 20-8-2001 in ITA No. 9987/Bom/92 in respect of assessment year 1989-90, the assessee has come by way of appeal under section 260A of the Income...

American Bureau of Shipping Vs. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]132TAXMAN93(Bom)

Advocate for Appellant : F.V. Irani, for the Assessee R.V. Desai, P.S. Jetly and Mrs. S.V. Bharucha, for the Revenue

S.H. Kapadia, J.At the instance of the assessee, two Questions of Law have been referred to us for our opinion under section 256(1) of the Income Tax Act concerning assessment year 1977-78 :'1. Whether the Tribunal...

Bank of Baroda Vs. H.C. Shrivatsava

Court : Mumbai

Subject : Direct Taxation

Reported in : [2002]122TAXMAN330(Bom)

Advocate for Appellant : F.V. Irani and J.N. Shah, for the Revenue R.V. Desai, J.P. Deodhar and P.S. Jetly, for the Assessee

V.C. Daga, J.Having heard the parties at length, this petition was allowed for the reasons to be recorded subsequently. We, accordingly, give our reasons for allowing the petition.This petition is directed against the revisional order dated...

Commissioner of Income Tax Vs. Bharatkumar Modi

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]113TAXMAN386(Bom)

Advocate for Appellant : R.V. Desai, J. P. Deodhar and P.S. Jetly, for the Revenue S. E. Dastur, F.V. Irani and Rajesh Shah, for the Assessee

Kapadia, J. Since the above appeals raise common question of law and fact, they are disposed of together by this common judgment.2. The short question which arises for determination in this appeal is as follows :'Whether,...

ipca Laboratories Ltd. Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Reported in : (2001)70TTJ(Mumbai)991

Advocate for Appellant : S.E. Dastoor, F.V. Irani & P.N. Vepan, for the Appellant Sudeer Chandra & H. Snnivasulu, for the Respondent

ORDERJaidev, AM.This is the appeal filed by the assessee against order of Commissioner (Appeals) dated 11-10-1999. The first grievance of the assessee-company is that Commissioner (Appeals) has erred in confirming the order of assessing officer and...

Maneklal D. Shah Vs. P.K. Gupta

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN469(Bom)

Advocate for Appellant : F.V. Irani and L. M. Shah, for the Petitioner R.V. Desai and P.S. Jetly, for the Respondent

ORDERV.C. Daga, J.This petition is directed against the order dated 4-9-1986 (Exhibit-E) passed by the Commissioner of Income Tax, Central-II, Mumbai under section 273A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'),...

Hindustan Lever Limited Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1999)68ITD85(Mum.)

1. This appeal by the assessee for the asst. yr. 1989-90 is directed against the order of the CIT(A) upholding rectification carried by the AO under s. 154 of the IT Act withdrawing deduction of additional...