Search Results Page

Search Results

1 - 3 of 3 (0.26 seconds)

D.C.I.T., Circle 3(1), Mumbai vs Icici Bank Ltd., Mumbai on 25 October, 2024

In our considered opinion, the contention of the ld. D/R that the ratio laid down by the Hon'ble Supreme Court in the case of TRF Limited (supra) has been diluted by the Hon'ble Supreme Court in the case of Khyati Realtors Pvt. Ltd. (supra), is not a proper way of interpreting the judgment of the Hon'ble Supreme Court and since the ld. CIT(A) has rightly followed the decision of the Hon'ble Supreme Court (supra), we do not find any error or infirmity in the findings of the ld. CIT(A) which I.T.A. No. 5792/Mum/2013 I.T.A. No. 5396/Mum/2013 21 calls for any interference. Accordingly, Ground Nos. 8 & 9 are dismissed.
Income Tax Appellate Tribunal - Mumbai Cites 14 - Cited by 0 - Full Document

Icici Bank Ltd,Mumbai vs Dcit Rg 3(1), Mumbai on 25 October, 2024

In our considered opinion, the contention of the ld. D/R that the ratio laid down by the Hon'ble Supreme Court in the case of TRF Limited (supra) has been diluted by the Hon'ble Supreme Court in the case of Khyati Realtors Pvt. Ltd. (supra), is not a proper way of interpreting the judgment of the Hon'ble Supreme Court and since the ld. CIT(A) has rightly followed the decision of the Hon'ble Supreme Court (supra), we do not find any error or infirmity in the findings of the ld. CIT(A) which I.T.A. No. 5792/Mum/2013 I.T.A. No. 5396/Mum/2013 21 calls for any interference. Accordingly, Ground Nos. 8 & 9 are dismissed.
Income Tax Appellate Tribunal - Mumbai Cites 14 - Cited by 0 - Full Document
1