Kwality Biscuits Private Limited, ... vs Deputy Commissioner Of Income Tax, ... on 17 October, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH : BANGALORE ... Bang/2020
Assessment year : 2006-07
M/s. Kwality Biscuits Pvt. Ltd., Vs. The Deputy Commissioner of
C/o. Mysore Feeds Pvt. Ltd., Income
already explained, "right to manufacture biscuits' and "right to
market biscuits under "kwality trade mark" are separate and
independent rights ... assessee continued to manufacture biscuits. For
biscuits manufactured and marketed under brand 'Kwality', the
assessee paid royalty to BIL. However, the assessee also
Kwality Biscuits Private Limited, ... vs Assessee on 2 November, 2010
SP 74/Bang/2010 Page - 1
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH ... 1223/Bang/2010)
(Assessment Year : 2001-02)
M/s. Kwality Biscuits P. Ltd.,
C/o. Britannia Industries Ltd.,
Britannia Gardens, Vimanapura
Bangalore 560 017 .. Applicant
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
Section 234B . He also submitted that even in the case of Kwality Biscuits Ltd. 243 ITR 519, Hon'ble Karnataka High Court held that ... High Court, being the jurisdictional High Court, in the case of Kwality Biscuits Ltd., at page 526 and 527 held as under-
Under Section 115J
decision of jurisdictional High Court in the case of Kwality Biscuits Ltd. v. CIT (2000) 243 ITR 519 (Kar). This application was rejected ... that decision of the jurisdictional High Court in the case of Kwality Biscuits Ltd. (supra) is in the context of interpretation of provisions of section
decision of the
Supreme Court in the case of CIT v Kwality Biscuits Ltd reported in
284 ITR 434.
34. For the above and other
decision of the Karnataka High Court in the case of Kwality Biscuits Ltd. v. CIT [2000] 243 ITR 519 relating to levy of interest under
decision of the Supreme Court in the case
of CIT v Kwality Biscuits Ltd reported in 284 ITR 434.
42. With prior permission
