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1 - 7 of 7 (0.25 seconds)Brooke Bond India Limited vs Commissioner Of Income Tax,West ... on 27 February, 1997
In the case of Bombay Burmah Trading Corporation Ltd
(supra) and also in the case of Warner Hindustan Ltd (supra), the issue related
to the expenses incurred in connection with the issue of Bonus shares and not
Initial Public offer. The decision rendered in the case of Metro Shoes (P) Ltd
does not relate to expenses incurred on Initial Public Offer. The decision
rendered in the case of Nimbus Communication Ltd relate to the expenses
incurred on the proposed public issue, which was aborted later. Thus, in our
view, all the case law relied upon by the assessee are not applicable to the facts
of the instant case.
M/S. Berger Paints India Ltd.,, Kolkata vs D.C.I.T., Circle-10(1), Kolkata, ... on 29 July, 2022
The decision rendered by Hon'ble Karnataka High Court in the case of
Indo Nissin Foods ltd (supra) and also the decision rendered by the Calcutta High
Court in the case of Berger Paints India Ltd (supra) are not related to the Initial
Public Offer expenses.
Bombay Burmah Trading Corporation Ltd. vs Commissioner Of Income-Tax, Bombay ... on 24 April, 1970
In the case of Bombay Burmah Trading Corporation Ltd
(supra) and also in the case of Warner Hindustan Ltd (supra), the issue related
to the expenses incurred in connection with the issue of Bonus shares and not
Initial Public offer. The decision rendered in the case of Metro Shoes (P) Ltd
does not relate to expenses incurred on Initial Public Offer. The decision
rendered in the case of Nimbus Communication Ltd relate to the expenses
incurred on the proposed public issue, which was aborted later. Thus, in our
view, all the case law relied upon by the assessee are not applicable to the facts
of the instant case.
The Commissioner Of Income Tax vs M/S Indo Nissin Foods Ltd on 24 February, 2010
(c) CIT Vs. Indo Nissin Foods Ltd (2013)(35 Taxmann.com 637)(Kar)
Excel Crop Care Ltd, Mumbai vs Asst Cit Cen Cir 38, Mumbai on 8 December, 2016
In the case of Core Health Care Ltd (supra), the issue
was regarding special advertisement campaign undertaken to create a corporate
image of the assessee therein. Further it was done keeping in view of the
forthcoming public issue. Whereas in the instant case, the advertisement was
done in connection with the public issue and further they were related to the
public issue only.
Commissioner Of Income Tax vs M/S. Kreon Financial Services Limited on 3 October, 2012
In the case of Kreon Financial Services Ltd (supra), the
Hon'ble Madras High Court did not lay down any principle and it has upheld the
order of Tribunal in view of the concurrent findings given by Ld CIT(A) and
Tribunal.
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