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1 - 7 of 7 (0.26 seconds)Section 115JA in The Income Tax Act, 1961 [Entire Act]
Sakal Papers Pvt. Ltd. vs Commissioner Of Income-Tax, Poona on 9 November, 1977
At the time of
hearing, Id A.R. submitted that the said appeal is yet to be disposed of. We
also observe that ITAT Kolkata Bench by its order dated 30.1.2012
considered the said issue and by following earlier decision on identical issue
in the case Ernst & Young Pvt Ltd. (supra) has restored the matter to the file
of AC with a direction to adjudicate the same as per decision of Hon'ble apex
Court in the case of Exide Industries Ltd (supra), In view of above and
respectfully following the earlier decisions (supra), we set aside the orders of
authorities below and restore the matter back to the file of AO for
adjudication afresh as per the decision of Hon'ble apex Court in the case of
Exide Industries Ltd (supra)."
M/S.Appollo Tyres Ltd vs The Deputy Commissioner Of Income Tax on 17 October, 2013
12. Before us, the Ld. A.R. of the assessee has brought our attention to the
decision of the co-ordinate Bench of the Tribunal dated 23.01.2015 in the case
of "Aaditya Birla Finance Ltd. Vs. ACIT" ITA No.6630/M/2010 wherein the
Tribunal, while relying upon various other decisions of the Tribunal and
adopting the same line, has restored the matter to the file of the AO observing
that since the matter in the case of Exide Industries Ltd. (supra) was pending
before the Hon'ble Supreme Court, the AO to adjudicate the issue afresh in the
light of the decision of the Hon'ble Supreme Court as may come in the case of
"Exide Industries Ltd." (supra).
The Oriental Gas Company
Exide Industries Ltd. vs Union Of India . on 7 January, 2015
At the time of
hearing, Id A.R. submitted that the said appeal is yet to be disposed of. We
also observe that ITAT Kolkata Bench by its order dated 30.1.2012
considered the said issue and by following earlier decision on identical issue
in the case Ernst & Young Pvt Ltd. (supra) has restored the matter to the file
of AC with a direction to adjudicate the same as per decision of Hon'ble apex
Court in the case of Exide Industries Ltd (supra), In view of above and
respectfully following the earlier decisions (supra), we set aside the orders of
authorities below and restore the matter back to the file of AO for
adjudication afresh as per the decision of Hon'ble apex Court in the case of
Exide Industries Ltd (supra)."
The Commissioner Of Income Tax vs M/S Ras Information Technologies Pvt ... on 21 July, 2010
9. We have considered the rival submissions. Ld. A.R. of the assessee has
brought our attention to the decision of the Hon'ble Karnataka High Court in
the case of "CIT vs. RAS Information Technologies (P) Ltd." (2011) 238 CTR
(Kar.) 76 wherein in almost identical fact and circumstances the expenditure
was claimed by the assessee in relation to expenditure on foreign education of
Managing Director's son. The assessee company in that case had been
engaged in consultancy in manufacturing and engineering industry. The son of
the Managing Director was an engineering graduate. The company sponsored
the candidature of the son of the Managing Director to pursue his post
graduation course in manufacturing and engineering. During the course of
pursing his post graduate course at USA, the concerned student kept the
6 ITA No.1062/M/2011 & ITA No.205/M/2011
M/s. Harinagar Sugar Mills Ltd.
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