drawn to the decision of Tribunal , Mumbai in the
case of Uma Polymers Limited v. ACIT in ITA No 5366/Mum/2013 for the
assessment ... ordinate Benches of
Mumbai ITAT in the case of Uma Polymers Limited in ITA
no.5366/Mum/2012 dated 30-09-2015, and also
drawn to the
decision of Tribunal , Mumbai in the case of Uma Polymers Limited v. ACIT in
ITA No 5366/Mum/2013 for the assessment ... ordinate Benches of
Mumbai ITAT in the case of Uma Polymers Limited in ITA
no.5366/Mum/2012 dated 30-09-2015, and also
shareholders of the company.
In the case of M/s Uma Polymers Pvt. Ltd. vs.
DCIT the hon'ble ITAT, Jodhpur Bench (III
member ... relevant portion from the judgment in the case
of M/s Uma Polymers is reproduced as under:-
"In respect of share application money received
State Electricity Board Vs DCIT
(2005) 278 ITR 218 (Cal)
Ø Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ
(JD) ™ 124
Ø Datamatics ... Esteem Towers (P) Ltd. (2006) 99 TTJ
(Del) 472
Ø Uma Polymers (P) Ltd. Vs DCIT (2006) 100 1TD 1
(Jodh.) (TM)
Ø Asstt
India Ltd. v/s DCIT (2002) 80 ITD 43 (Del).
(x) Uma Polymers Pvt. Ltd. v/s DCIT
Illac Investments (P) Ltd. (2006) 287 ITR 135 (Del)
5. Uma Polymers (P) Ltd. Vs. DCIT (2006) 284 ITR 001 (AT) Jodhpur
6. Shree Barkha
Electricity Board Vs Dy. CIT
(2005) 278 ITR 218 (Cal)
Ø Uma Polymers (P) Ltd. Vs DCIT
appellant also relies upon the decisions of the Tribunal in Uma Polymers Limited v. Commissioner of Central Excise, Jaipur
Amarnath S.N vs Kanthamaney Polymer Pvt. Ltd on 18 February, 2016
IN THE COURT OF XXXIX ADDITIONAL CITY CIVIL JUDGE
BANGALORE CITY
Dated ... known to the
plaintiff, aged about 50 years,
3. Smt. Uma RAvichander,
Director,
Kanthamaney Polymer Pvt Ltd.,
W/o P.S.RAvichander,
Aged about
Pepsico India Holding P.Ltd vs Grocery Market & Shops Board & Ors on 12
