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Sapient Corporation Pvt. Ltd., Gurgaon vs Assessee on 23 March, 2012 cites

M/S Madras Industrial ... vs The Commissioner Of Income Tax,Tamil ... on 4 April, 1997

4. This fact has been taken note of by the DRP also. The fact that the addition was made by the A.O. in order to keep the interest alive so as to move the Hon'ble Apex Court cannot be sufficient reason for making the addition, relying upon the orders of the Tribunal in assessee's own case and the principle laid down by the Coordinate Bench in Soni India P.Ltd. vs DCIT, 114 ITD 448, the ground raised by assessee is allowed
Supreme Court of India Cites 16 - Cited by 445 - Full Document

Hindustan Aluminium Corporation Ltd. vs Commissioner Of Income-Tax (Central) ... on 9 March, 1988

2. Ld.A.R. inviting attention to the assessment order pages 5 to 9 considering the claim on expenditure of Rs.4,60,14,365/- on account of recruitment and training. The A.O. relying upon Madras Industrial Development Corporation vs CIT 225 ITR 802; Hindustan Aluminium Corporation vs. CIT (1983) 144 ITR 474; Assam Bengal Cement Co.Ltd.
Calcutta High Court Cites 41 - Cited by 86 - S C Sen - Full Document
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