case law
relied upon by the AR i.e. CIT Vs. Hero Cycles ... taxable income. He relied on the following decisions:
( i) CIT Vs. Hero Cycles 323 ITR 518.
(ii) Yatish Trading Co. P. Ltd. Vs. ACIT
decision of
Hon'ble Supreme Court in case of Hero Cycles Pvt. Ltd. vs. CIT , 379 ITR 347 (SC) as
well as a series ... Supreme Court in case of M/s. Hero Cycles Pvt. Ltd. (supra).
Further he has relied upon the decision of Hon'ble Allahabad High
further submitted that a comparatively recent decision
in the case of Hero Cycle ... funds. The Hon'ble apex court in the case of Hero Cycle
referred to the judgment of Supreme Court in case of Hero
Cycles Pvt. Ltd. Vs. CIT 63 taxman. com 308/ 379 ITR 347
and observed ... relied on the decision of
Supreme Court in case of Hero Cycles Ltd. (supra).
This decision is neither referred by the assessee nor
referred
referred to the judgment of Supreme Court in case of Hero
Cycles Pvt. Ltd. Vs. CIT 63 taxman. com 308/ 379 ITR 347
and observed ... relied on the decision of
Supreme Court in case of Hero Cycles Ltd. (supra).
This decision is neither referred by the assessee nor
referred
Jcit, Rang-2, Kota vs Chambal Fertilisers And Chemicals ... on 17 October, 2018
vk;dj
disallowance under section 14A of the Act.
• CIT v. Hero Cycles Limited (323 ITR 518)(P&H)
• CIT v. Winsome Textile Industries
submitted that the Hon'ble Supreme Court in case
of Hero Cycles Pvt. Ltd. Vs. CIT 379 ITR 347 (PB 112-115) which
earlier decisions of the same Court in CIT v. Hero Cycles Ltd.
[2010] 323 ITR 518/189 Taxman 50 and CIT v. Winsome Textile
Industries
CBDT (SC) 223 ITR 271
(viii) CIT v/s Hero Cycles (SC) 228 ITR 463
(ix) CIT v/s National Thermal Power
