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Kolkata vs M/S.Akzo Noble India Ltd on 12 July, 2018 cites

Principal Commissioner Of Income Tax vs Oberoi Hotels Pvt. Ltd on 22 June, 2018

The point involved, however, is directly covered by the decision of the coordinate bench in ITAT 152 of 2015 in the case of Principal Commissioner of Income Tax, Kolkata-3 vs. Oberoi Hotels Pvt. Ltd. This decision has been delivered relying on the judgment of the Hon'ble Supreme Court of India in the case of Assistant 2 Commissioner of Income Tax vs. Hotel Blue Moon)reported in 321 ITR 362.
Calcutta High Court Cites 19 - Cited by 5 - S Banerjee - Full Document

Asstt.Commr.Of Income Tax & Anr vs M/S Hotel Blue Moon on 2 February, 2010

Mr.Nizamuddin, learned counsel, sought to rely on a decision of this Court to contend that under the provisions of section 292BB such a course is permissible if the assessee participates in the proceeding. But the coordinate bench in the judgment referred to has considered that unreported decision of this Court being the case of Commissioner of Income Tax Vs. Humboldt Wedag India Pvt. Ltd.(ITAT 149 of 2013) delivered on 8th April, 2014, and observed this authority to be per in curium considering the ratio the decision of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra). No other point has been urged before us for admission of this appeal.
Supreme Court of India Cites 32 - Cited by 227 - H L Dattu - Full Document

Commissioner Of Income Tax vs M/S. Humdoldt Wedag India Pvt Ltd on 8 April, 2014

Mr.Nizamuddin, learned counsel, sought to rely on a decision of this Court to contend that under the provisions of section 292BB such a course is permissible if the assessee participates in the proceeding. But the coordinate bench in the judgment referred to has considered that unreported decision of this Court being the case of Commissioner of Income Tax Vs. Humboldt Wedag India Pvt. Ltd.(ITAT 149 of 2013) delivered on 8th April, 2014, and observed this authority to be per in curium considering the ratio the decision of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra). No other point has been urged before us for admission of this appeal.
Calcutta High Court Cites 4 - Cited by 2 - G C Gupta - Full Document
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