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Documents citing Pr. Commissioner Of Income Tax 2 vs Novell Software Development (India) ... on 21 August, 2023

Shiv Nadar And Sanjay Kalra Associates ... vs Assistant Commissioner Of Income-Tax, ... on 30 July, 2024

However, the aforesaid decision was subsequently considered by this court in judgment dated 16-1-2021 passed in I.T.A.No.271/2017 (Principal Commissioner of Income Tax v. Novel Software Development) in which it was held that decision of this court in Kingfisher Finvest Ltd. was distinguishable as the basis of the aforesaid decision of this court was the decision of the Supreme Court ITA No.890/Bang/2024 Page 14 of 16 in Maxopp Investments Ltd. supra and it was held that the aforesaid decision does not deal with applicability of section 14A of the Act.
Income Tax Appellate Tribunal - Bangalore Cites 17 - Cited by 0 - Full Document

Subramanya Construction And ... vs Deputy Commissioner Of Income Tax, ... on 2 July, 2024

However, the aforesaid decision was subsequently considered by this court in judgment dated 16-1- 2021 passed in I.T.A.No.271/2017 (Principal Commissioner of Income Tax v. Novel Software Development) in which it was held that decision of this court in Kingfisher Finvest Ltd. was distinguishable as the basis of the aforesaid decision of this court was the decision of the Supreme Court in Maxopp Investments Ltd. supra and it was held that the aforesaid decision does not deal with applicability of section 14A of the Act.
Income Tax Appellate Tribunal - Bangalore Cites 6 - Cited by 0 - Full Document
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