decision in the case of Commissioner of
Income Tax v. Kwality Biscuits Ltd. , (2006) 284 ITR 434
(SC), dismissed the appeal of the revenue ... said
decision that the judgment of the Karnataka High Court in
Kwality Biscuits Ltd. v. Commissioner of Income Tax
(supra) was confined to section 115J
whereas judgment of Karnataka
High Court in case of Kwality Biscuits Ltd. v. Commissioner of
Incometax reported in (2000) 243 ITR 519 (Karnataka ... followed the
decision of the Karnataka High Court in Kwality Biscuits Ltd.
(supra) as affirmed by the Supreme Court in Commissioner of
Income
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
whereas judgment of Karnataka High
Court in case of Kwality Biscuits Ltd. v. Commissioner of
Incometax reported in (2000) 243 ITR 519 (Karnataka ... followed the decision of the Karnataka High
Court in Kwality Biscuits Ltd. (supra) as affirmed by the
Supreme Court in Commissioner of Income
Dcit, Circle - 1, Kolkata, Kolkata vs Gloster Jute Mills Limited, Kolkata on 1 March, 2017
Supreme Court in the case of
Kwality Biscuits Ltd in 284 ITR 434 has held that
provisions of sec. 23413 & 234C are not applicable
decision of the Supreme Court in the case
of CIT v Kwality Biscuits Ltd reported in 284 ITR 434.
42. With prior permission
submissions made by the assessee and
referring to the case Kwality Biscuits (284ITR234) of the Hon'ble Supreme Court
advance tax. The Bangalore High Court decision in the case of Kwality Biscuits Ltd. Vs. CIT , 243 ITR 527 holding that, interest under Section ... decision rendered by the Karnataka High Court in the case of ( Kwality Biscuits Ltd. Vs. CIT ) 243 ITR 527 has been upheld
Reliance Infrastructure Ltd, Mumbai vs Addl Cit Rg 10(1), Mumbai on 20 December, 2017
