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Multi Screen Media P.Ltd, Mumbai vs Asst Cit Cen Cir 3(2), Mumbai on 7 October, 2019

सत्म वऩत प्रतत //True Copy// आदे शानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीऱीय अधिकरण, भुंफई / ITAT, Mumbai P a g e |4 ITA No.397/Mum/2019 A.Y. 2010-11 Sony Pictures Networks India Pvt. Ltd. Vs. The Assistant Commissioner of Income-tax-3(2)
Income Tax Appellate Tribunal - Mumbai Cites 2 - Cited by 0 - Full Document

J.B. Chemicals And Pharmaceutical Ltd, ... vs Dcit Cen Cir 2(1), Mumbai on 23 March, 2021

Further, the said view was again reiterated by the Co-ordinate Bench in Solvay Pharma India Ltd. (supra). The Co-j ordinate Bench has also held that the CBDT circular referred to by the Departmental authorities will not apply retrospectively. No contrary decision on the issue has been brought to our notice by the learned Departmental Representative. In view of the aforesaid, following the ratio laid down by the Co-ordinate Bench in the decisions referred to above, we allow assessee's claim of expenditure. Consequently, the disallowance made of Rs. 50,17,890, is deleted. This ground is allowed."
Income Tax Appellate Tribunal - Mumbai Cites 18 - Cited by 0 - Full Document
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