Mumbai Bench of the Tribunal in the case of
ACIT vs. ITD Cementation India Ltd., (2014) 146 ITD 59 wherein a Provision
made for foreseeable ... before the Mumbai Bench of the Tribunal in the case of ITD
Cementation India Ltd. (supra). In the case before the Mumbai Bench,
assessee
following decision:
1) Industrial Enterprises v. DCIT 7 ITD 252;
2) Chandra Cement Ltd. v. DCIT 68 TTJ 35.
In these decisions, it has been
ITD 337 (Chd. ),
( 3) Himat Vallanji Karia v. ITO [1991] 36 ITD 76 (Ahd.),
(4) Yasmin Properties (P.) Ltd. v. Asstt. CIT [1993] 46 ITD ... India Ltd. 's case ( supra),
(10) Associated Cement Companies Ltd. v. Dy. CIT [1992] 40 ITD 70 (Bom. ),
( 11) CIT v. Indian Metal
Trib) : (2000) 73 ITD 252 (Hyd-Trib);
( 2) Chandra Cement Ltd. v. Dy. CIT (2000) 16 DTC 696 (Jp-Trib) : (2000) 68 TTJ (Jp-Trib
Mahindra Ltd. 261 ITR 501 (Bom.)
(ii) Prism Cement Ltd. Vs. JCIT (2006) 101 ITD 103 ( Bom.)
(iii) DCIT Vs. Brijlaxmi Leasing & Finance ... Bench of the Tribunal in the case
of Prism Cement Ltd. reported in 101 ITD 103 he submitted that forfeiture of
share money
Baroda Cement and Chemicals Ltd. Vs. CIT 158 ITR 636 (Guj.)
4. Dhruv N. Shah 88 ITD 118 (Mumb Trib.)
12. We heard both
Gemini Picture circuit (P) Ltd (34 ITD 94),
5. R K Swamy Advertising Associates (P) Ltd (44 ITD 99).
5. The CIT (A) held that ... that the judgment of the Supreme Court in the case of Associated Cement Companies Ltd. (supra) was applicable to the facts of the case. Accordingly
memory) and the system was given on lease to M/s Associated Cement Co. Ltd. for their Delhi office. For the claim, the decision ... case of First Leasing Co. of India Ltd. v. ITO [1983] 3 ITD 808 was relied upon.
4. The Assessing Officer rejected the claim
India Cements Ltd. vs. CIT (1966) 60 ITR 52 (SC). The learned counsel has also drawn our attention to the decision of the Hyderabad Tribunal ... case of IAC vs. Coromandal Fertilisers Ltd. (1989) 29 ITD 455 (Hyd). He also submitted that Expln. 8 to s. 43(1) is not relevant
Desai Bros. vs. Dy. CIT (1998) 61 TTJ (Pune) 527 : (1998) 66 ITD 203 (Pune), decision of the Bombay High Court in the case ... decision of Gujarat High Court in the case of Saurashtra Cement & Chemical Industries Ltd. vs. CIT (1980) 123 ITR 669 (Guj). Regarding the issue
