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1 - 7 of 7 (0.27 seconds)Motilal Dahyabhai Jhaveri & Sons, ... vs Acit 19(2), Mumbai on 24 April, 2019
7. We have noted that on almost similar facts, the coordinate bench of Tribunal
in M/s Motilal Dahyabhai Jhaveri & Sons vs. ACIT (supra) while
considering the issue of identical donation to the same Institution passed the
following order:
Rajda Polymers, Kolkata vs Dcit, Cir-36,Kolkata, Kolkata on 8 November, 2017
a) Rajda Polymers vs DCIT in ITA No. 333/Kol/2017 for Asst Year 2013-
Saimed Innovation, Kolkata vs Ito, Ward-22(2), Kolkata, Kolkata on 13 September, 2017
b) Saimed Innovation vs ITO in ITA No. 2231/Kol/2016 for Asst Year
2013-14 dated 13.9.2017.
Commr. Of Income Tax vs Chotatingrai Tea And Ors. Etc. on 29 October, 2002
8.5. In view of the aforesaid findings in the facts and circumstances of the
case and respectfully following the various judicial precedents relied upon
hereinabove, we hold that the ld CITA had rightly deleted the disallowance
u/s 35(1)(ii) of the Act in the sum of Rs 3,06,25,000/- made by the ld AO.
Accordingly, the Grounds raised by the revenue are dismissed.
6.1. We find that the reliance placed by the ld AR on the decisions of Hon'ble
Supreme Court in the case of CIT vs Chotatingrai Tea reported in (2003) 126
Taxman 399 (SC) dated 29.10.2002 and State of Maharashtra vs Suresh Trading
Company reported in (1998) 1998 taxmann.com 1747 (SC) dated 7.2.1996 are
7
ITA No. 2224 Mum 2019-M/s Gujarat Agrochem Pvt. Ltd.
State Of Maharashtra Through The ... vs Suresh Trading Company on 7 February, 1996
8.5. In view of the aforesaid findings in the facts and circumstances of the
case and respectfully following the various judicial precedents relied upon
hereinabove, we hold that the ld CITA had rightly deleted the disallowance
u/s 35(1)(ii) of the Act in the sum of Rs 3,06,25,000/- made by the ld AO.
Accordingly, the Grounds raised by the revenue are dismissed.
6.1. We find that the reliance placed by the ld AR on the decisions of Hon'ble
Supreme Court in the case of CIT vs Chotatingrai Tea reported in (2003) 126
Taxman 399 (SC) dated 29.10.2002 and State of Maharashtra vs Suresh Trading
Company reported in (1998) 1998 taxmann.com 1747 (SC) dated 7.2.1996 are
7
ITA No. 2224 Mum 2019-M/s Gujarat Agrochem Pvt. Ltd.
The Taxation Laws (Amendment) Act, 2006
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