Kwality Biscuits Private Limited , ... vs Assessee on 10 February, 2011
SP.20/Bang/2011 Page - 1
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH ... 1223/Bang/2009
(Assessment Year : 2001-02)
M/s. Kwality Biscuits P. Ltd.,
C/o. Britannia Industries Ltd.,
Britannia Gardens, Vimanapura,
Old Airport Road, Bangalore
Kwality Biscuits Ltd.,, Bangalore vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH 'A'
BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER ... 1223(Bang)/2009)
(Assessment year: 2001-02)
M/s.Kwality Biscuits Ltd.,
C/o Britannia Industries Ltd.,
Britannia Gardens, Vimanpura,
Old Airport Road,
Bangalore
Karnataka High Court in the case of M/s Kwality Biscuits Ltd.
was not applicable. At one stage the Bombay High Court
decided the matter ... following the judgment of
Karnataka High Court in the case of Kwality Biscuits Ltd. that
interest under Section 234B cannot be charged on tax
calculated
basis of the judgment of the Karnataka High Court in Kwality Biscuits Ltd. vs. CIT (2000) 243 ITR 519 (Kar).
4. Mr. D.S. Patwalia ... view taken by the Karnataka High Court in the case of Kwality Biscuits Ltd. (supra) was not based on a correct interpretation of the relevant
Section 115J of the Act.
5. Of course, in Kwality Biscuits Ltd. v. CIT [(2000) 243 ITR 519], the Karnataka High Court held that since ... occasion to consider the judgment of the Karnataka High Court in Kwality Biscuits Ltd. v. CIT [(2000) 243 ITR 519] and held that there
relying upon
the decision of the High Court of Karnataka in Kwality
Biscuits Ltd. Vs. CIT [2000) 243 ITR 519 (Kant) and an
earlier decision ... signed by
Deepak Mansukhani
Date: 2015.10.12
concluded by the decision in Kwality Biscuits case
10:35:12 IST
Reason:
(supra) which decision was affirmed
judgment of the Karnataka High Court in
the case of Kwality Biscuits Ltd. v. CIT reported in [2000] 243 ITR
519 and, according ... 2017
M/s GIE Jewels V ITO
High Court in Kwality Biscuits Ltd. case was not shared by the
Gauhati High Court in Assam Bengal
Shri Bhupesh Jain on judgment of Karnataka High Court in Kwality Biscuits Ltd v. CIT (2000) 243 ITR 519 (Karn) against which the appeals were ... dismissed by the Supreme Court in Commissioner of Income Tax v. Kwality Biscuits Ltd (2006) 284 ITR 434 (SC). The Karnataka High Court reconsidered
judgment of the Karnataka High Court
in the case of Kwality Biscuits Ltd. v. CIT reported in
(2000) 243 ITR 519 and, according ... Section 115J applied.
This view of the Karnataka High Court in Kwality
Biscuits Ltd. case was not shared by the Gauhati
High Court in Assam
judgment of the Karnataka High Court
in the case of Kwality Biscuits Ltd. v. CIT reported in
(2000) 243 ITR 519 and, according ... Section 115J applied. This view of the
Karnataka High Court in Kwality Biscuits Ltd. was not
shared by the Gauhati High Court in Assam Bengal
