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Deputy Commissioner Of Income Tax ... vs M/S Aditya Auto Products & Engineering ... on 1 June, 2018
cites
Cheminvest Limited vs Commissioner Of Income Tax-Vi on 2 September, 2015
The court
referred to the decision of this court in Maxopp
Investment Ltd. (supra) and to the decision of the Special
Bench of the Income-tax Appellate Tribunal in this very
case, i.e., Cheminvest Ltd. v. CIT [2009] 317 !TR (AT) 86
(Delhi) [SB]. The court also referred to three decisions of
ITA No.163/Bang/2018
Page 4 of 5
different High Courts which have decided the issue
against Revenue.
Commissioner Of Income Tax-Iv vs Holcim India P. Ltd. on 5 September, 2014
"15. Turning to the central question that arises for
consideration, the court finds that the complete answer is
provided by the decision of this court in CIT v. Hololcim
India (P) Ltd. (decision dated 5th September 2014, in I.T.
A. No. 486 of 2014). In that case, a similar question arose,
viz., whether the Income-tax Appellate Tribunal was
justified in deleting the disallowance under section 14A of
the Act when no dividend income had been earned by the
assessee in the relevant assessment year ?
The Commissioner Of Income Tax(Cntl), ... vs M/S Hero Cycles Pvt. Ltd. Ludhiana on 28 August, 1997
Lakhani Marketing Incl. (decision dated April 2, 2014, of
the High Court of Punjab and Haryana in I. T. A. No. 970
of 2008)--since reported in [2015] 4 ITR-OL 246 (P&H)--
which in turn referred to two earlier decisions of the same
court in CIT v. Hero Cycles Ltd. [2010] 323 ITR 518
(P&H) and CIT v. Winsome Textile Industries Ltd. [2009]
319 ITR 204 (P&H).
Commissioner Of Income Tax-Ii ... vs M/S Winsome Textile Industries Ltd on 15 February, 2016
Lakhani Marketing Incl. (decision dated April 2, 2014, of
the High Court of Punjab and Haryana in I. T. A. No. 970
of 2008)--since reported in [2015] 4 ITR-OL 246 (P&H)--
which in turn referred to two earlier decisions of the same
court in CIT v. Hero Cycles Ltd. [2010] 323 ITR 518
(P&H) and CIT v. Winsome Textile Industries Ltd. [2009]
319 ITR 204 (P&H).
Commissioner Of Income Tax -I vs Corrtech Energy Pvt ... on 24 March, 2014
The second was of the Gujarat High
Court in CIT v. Corrtech Energy (P.)
Asstt. Cit vs Shivalik Woollen Mills (P) Ltd. on 26 June, 2003
Ltd. [2014] 223
Taxmann 130 (Guj) ; [2015] 372 1TR 97 (Guj) and the
third of the Allahabad High Court in CIT v. Shivam
Motors (P) Ltd. (decision dated 5th May, 2014, in T.A. No.
88 of ITA No.1 1071Bang12016 2014). These three
decisions reiterated the position that when an assessee
had not earned any taxable income in the relevant
assessment year in question "corresponding expenditure
could not be worked out for disallowance."
Section 14 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Cit vs Sabari Enterprises on 3 July, 2007
3. The Ld. CIT (A) erred in deleting the addition made on
account of belated remittance of PF/ESI by the assessee on the
basis of jurisdictional High Court's judgment in the case CIT Vs
Sabri Enterprises, even though the issue has not reached finality
as the revenue's SLPs are pending before the Hon'ble Apex Court
on the said issue.
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