1. CIT v. Dhoomketu Builders & Development (P.) Ltd.

34 Taxmann.com 18High Court2013#4754 most cited

What is 1. CIT v. Dhoomketu Builders & Development (P.) Ltd. authority for?

A business is considered set-up if the assessee can commence business activities, such as participating in a tender to acquire land for development. Expenditures incurred for such initial business activities can be treated as business expenditure.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2023.

Also referred to as

CIT v. Dhoomketu Builders & Development · business set-up · commencement of business · tender participation · real estate development · allowable expenditure · pre-operative expenditure · Section 37

Judgments citing 1. CIT v. Dhoomketu Builders & Development (P.) Ltd.

JCIT(OSD), CIRCLE-4(2), NEW DELHI vs. BHARTI LAND LTD, NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

ITA 608/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Mar 2023AY 2016-17
For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

BHARTI LAND LTD,NEW DELHI vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

ITA 195/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Mar 2023AY 2016-17
For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

DCIT, CIRCLE- 11(1), NEW DELHI vs. HMS REAL ESTATE PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 4190/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Mar 2023AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kantassessment Year: 2014-15

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2014-15 DCIT Vs. HMS Real Estate Pvt. Circle -11 (1) Ltd. 1, AD, Vandhana New Delhi Building, 11, Tolstoy Marg, New Delhi PAN No.AACCH0745G (Appellant) (Respondent) Appellant by Sh. Anuj Garg, Sr. DR Respondent by Ms. Ananya Kapoor, Advocate Date of hearing 16.03.2023 Date of 16.03.2023 pronouncement ORDER PER O.P. KANT, AM: This appeal by the revenue is directed against order dated 28/03/2018 passed by the Learned Commissioner of income-tax (Appea…

MESSUNG SYSTEMS PRIVATE LIMITED,,PUNE vs. INCOME-TAX OFFICER, WARD - 14 (4),, PUNE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 683/PUN/2018[2014-15]Status: DisposedITAT Pune07 Nov 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.683/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Messung Systems Private Vs. Ito, Ward-14(4), Pune. Limited, 501, Lunkad Skyvista, Sr. No.230/A/3/2, Viman Nagar, Pune- 411014. Pan : Aabcm1832E Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By : Shri M. G. Jasnani Date Of Hearing : 29.08.2022 Date Of Pronouncement : 07.11.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-7, Pune [‘The Cit(A)’] Dated 15.02.2018 For The Assessment Year 2014-15. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Engaged In The Business Of Trading Of Programmable Logic Controllers (Plc) & Parts Thereof. The Return Of Income For The Assessment Year 2014-15 Was Filed On 30.09.2014 Declaring Total

For Appellant: Shri Nikhil PathakFor Respondent: Shri M. G. Jasnani
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.683/PUN/2018 िनधा"रण वष" / Assessment Year: 2014-15 Messung Systems Private Vs. ITO, Ward-14(4), Pune. Limited, 501, Lunkad Skyvista, Sr. No.230/A/3/2, Viman Nagar, Pune- 411014. PAN : AABCM1832E Appellant Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri M. G. Jasnani Date of hearing : 29.08.2022 Date of pronouncement : 07.11.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against t…

THE JOINT COMMISSIONER OF INCOME TAX(OSD), CHENNAI vs. EMERALD HAVEN REALITY LTD, CHENNAI

Appeal stands dismissed

ITA 38/CHNY/2021[2014-15]Status: DisposedITAT Chennai26 Oct 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.634/Chny/2020 (िनधाBरणवषB / Assessment Year: 2014-15) M/s. Emerald Haven Realty Limited ACIT बनाम/ Ist Floor, Greenways Tower, Corporate Circle 2(1), No. 119, St. Marry’s Road, Vs. 121, Mahatma Gandhi Road, Abhiramapuram, Chennai – 600 006. Chennai – 600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCH-4288-E (अपीलाथ"/Appellant) : (""थ…

THE JOINT COMMISSIONER OF INCOME TAX(OSD), CHENNAI vs. EMERALD HAVEN REALITY LTD, CHENNAI

Appeal stands dismissed

ITA 37/CHNY/2021[2013-14]Status: DisposedITAT Chennai26 Oct 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.634/Chny/2020 (िनधाBरणवषB / Assessment Year: 2014-15) M/s. Emerald Haven Realty Limited ACIT बनाम/ Ist Floor, Greenways Tower, Corporate Circle 2(1), No. 119, St. Marry’s Road, Vs. 121, Mahatma Gandhi Road, Abhiramapuram, Chennai – 600 006. Chennai – 600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCH-4288-E (अपीलाथ"/Appellant) : (""थ…

EMERALD HAVEN REALTY LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 2, , CHENNAI

Appeal stands dismissed

ITA 634/CHNY/2020[2014-15]Status: DisposedITAT Chennai26 Oct 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.634/Chny/2020 (िनधाBरणवषB / Assessment Year: 2014-15) M/s. Emerald Haven Realty Limited ACIT बनाम/ Ist Floor, Greenways Tower, Corporate Circle 2(1), No. 119, St. Marry’s Road, Vs. 121, Mahatma Gandhi Road, Abhiramapuram, Chennai – 600 006. Chennai – 600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCH-4288-E (अपीलाथ"/Appellant) : (""थ…

M/S. NDTV STUDIOS LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the Appeal filed by the assessee is dismissed

ITA 1622/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Aug 2022AY 2009-10

Bench: Shri N. K. Billaiya & Shri Yogesh Kumar U.S.

For Appellant: ShriFor Respondent: Shri Amit Shukla
Section 143(1)

…1 M/s. NDTV Studios Ltd., New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1622/DEL/2014 (A.Y 2009-10) M/s. NDTV Studios Ltd. Income Tax Officer, [Now merged with New Vs. Ward : 13 (1), Delhi Television Limited], 207–Okhla Industrial New Delhi. Estate, Phase – III, New Delhi – 110 020. PAN No. AACCN8617K (RESPONDENT) (ASSESSEE) Assesseeby : Shri Tarandeep Singh, Advocate; & Shri Pulkit Verma, Advocate; Department by: Shri Amit Shukla, Sr.D.R.; Date of Hearing 03.08.2022 Date of Pro…

VATIKA HOTELS PVT. LTD.,,NEW DELHI vs. DCIT CIRCLE-17(1), NEW DELHI

In the result, the appeal is partly allowed for statistical

ITA 3987/DEL/2019[2008-09]Status: DisposedITAT Delhi29 Jun 2022AY 2008-09

Bench: Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2008-09

Section 147Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Vatika Hotels Pvt. Vs. DCIT, Ltd., Circle-17(1), 621A, Devika Tower, 6 New Delhi Nehru Place, New Delhi PAN :AABCI2522B (Appellant) (Respondent) Appellant by Sh. C.S. Agarwal, Sr. Advocate Sh. D.B. Jain, CA Respondent by Sh. Vijay Kataria, Sr.DR Date of hearing 09.05.2022 Date of pronouncement 29.06.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeal by the assessee arises out of order dated 08.02.2019 of learned Commissioner of Incom…

VARAPRADHA REAL ESTATES PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. ITO, WARD-3(2), HYDERABAD, HYDERABAD

Accordingly, the grounds raised by the assessee on this issue are allowed

ITA 1555/HYD/2016[2009-10]Status: DisposedITAT Hyderabad08 Oct 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10 Varapradha Real Estate Vs. Income-Tax Officer, Pvt. Ltd., Hyderabad. Ward – 3(2), Hyderabad. Pan – Aaccv 4522F (Appellant) (Respondent) Assessee By: Shri C.S. Subramanyam Revenue By: Shri D.J. Prabhakar Anand Date Of Hearing: 15/09/2021 Date Of Pronouncement: /10/2021

For Appellant: Shri C.S. SubramanyamFor Respondent: Shri D.J. Prabhakar Anand
Section 143(3)Section 14A

…ges of Rs. 69,19,950/- as revenue expenditure, which is not justified. In support of his arguments he relied on the following judgments: 1. HMS Real Estate Pvt. Ltd., ITA No. 3289/Del/2018, dated 27/12/2018 2. Dhoomketu Builders & Development (P) Ltd., [2013] 34 Taxmann.com 18 (Delhi) 3. Sardar Sarovar Narmada Nigam Ltd., [2012] 25 Taxmann.com 198 (Ahd. – Special Bench) 4. Swire Holdings (P) ltd. (2006) 6 SOT 621 (Bangalore – SMC) 5. Arcane Developers (P) ltd. {2014} 42 Taxmann.com 10 ( Delhi – HC) 6. Arkaaye Builders & Developers (P) Ltd. [2018] 96 Taxmann.com 152 (Delhi Tribunal) 7. Carefour WC & C India (P) Lt…

SNW SMITH CONSULTANTS PVT LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-5, NEW DELHI

In the result ground no 3 of the appeal is partly allowed

ITA 1588/DEL/2020[2018-19]Status: DisposedITAT Delhi27 Nov 2020AY 2018-19

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing) Snw Smith Consultants Pvt. Vs. Acit, Ltd, Central Circle-5, 8Th Floor, Commercial Tower, New Delhi Hotel Le-Meredien, Janpath, New Delhi Pan: Aakcs4626B (Appellant) (Respondent)

For Appellant: Ms. Hasneeta Matta, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(3)Section 154

…this proposition she relied upon the decision of the coordinate bench in Aarkaaye Builders and Development Pvt. Ltd Vs. ITO 3552/Del/2011. She also relied upon the decision of the Hon’ble Delhi High Court in CIT Vs. Dhookketu Builders and Development Pvt. Ltd 216 Taxmann 76. 6. The ld DR vehemently supported the orders of the lower authorities. He submitted that the assessee has paid a sum of Rs. 10 lakhs to one person for legal advisory as a professional fees. The assessee has not given any details about the nature of the services for which client these above fees was paid. He further referred to the nature of t…

M/S CROWN HOME ENGINEERS PVT LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

In the result, the appeal is partly allowed

ITA 1572/BANG/2017[2012-13]Status: DisposedITAT Bangalore09 Sept 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2012-13

For Appellant: Shri Bharat.L, CAFor Respondent: Smt. R.Premi, JCIT(DR)(ITAT), Bengaluru
Section 28Section 29Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year: 2012-13 Crown Home Engineers Pvt. Ltd, Vs. The Assistant Commissioner No. 413, 4th Floor, 84 Barton Centre, of Income Tax, M.G. Road, Bangalore – 560 001. Circle-2(1)(1), PAN: AACCC 9758Q Bangalore. APPELLANT RESPONDENT Appellant by : Shri Bharat.L, CA Respondent by : Smt. R.Premi, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 09.09.2020 Date of Pronouncement : 10.09.2020 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee i…

METROPOLITAN OIL AND GAS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 16(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 7278/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Oct 2019AY 2014-15

Bench: : Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2014-15

Section 143(3)Section 37Section 70

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F+SMC’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri Prashant Maharishi, Accountant Member Assessment Year: 2014-15 Metropolitan Oil and Gas Pvt. Ltd., 21, vs. DCIT, Circle 16(2), Basant Lok Complex, Vasant Vihar, New Delhi New Delhi. PAN – AAICM1817A (Appellant) (Respondent) Appellant by Sh. Amar Jeet Singh, CA Respondent by Sh. S.L. Anuragi, Sr. DR Date of Hearing 23.07.2019 Date of Pronouncement 16.10.19 ORDER Per Amit Shukla, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 28.08.2018 passed by…

JCIT (OSD), NEW DELHI vs. M/S. IMPERATIVE HOSPITALITY PVT. LTD., NEW DELHI

ITA 1763/DEL/2016[2012-13]Status: DisposedITAT Delhi10 Jun 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Paramita M. Biswas, CIT DR
Section 143Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1763/Del./2016 (ASSESSMENT YEAR : 2012-13) JCIT (OSD), vs. M/s. Imperative Hospitality Pvt. Ltd., Circle 12 (1), 90, Bangla Sahib Road, New Delhi. New Delhi – 110 001. (PAN : AABCI6836L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Paramita M. Biswas, CIT DR Date of Hearing : 03.06.2019 Date of Order : 10.06.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, JCIT (OSD), Circle 12 (1), New De…

DCIT, CIRCLE- 11(1), NEW DELHI vs. HMS REAL ESTATE PVT. LTD., NEW DELHI

Appeal of the Revenue is dismissed

ITA 3289/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Dec 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Hms Real Estate Pvt. Ltd. Circle- 11(1) 1 Ad, Vandhana Building , New Delhi 11, Tolstoy Marg, (Appellant) New Delhi Aacch0745G (Respondent)

Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER DCIT Vs HMS Real Estate Pvt. Ltd. Circle- 11(1) 1 AD, Vandhana Building , New Delhi 11, Tolstoy Marg, (APPELLANT) New Delhi AACCH0745G (RESPONDENT) Appellant by Sh. Amit Kutoch, SR. DR Respondent by Sh. Salil Aggarwal, Sr. Adv, Sh. R. P. Mall, Adv Date of Hearing 17.12.2018 Date of Pronouncement 27.12.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 19/2/2018 passed by CIT(A)-4, New Delhi for Assessment Year 201…

M/S. OCEANIC BUILDCON PVT.LTD.,,BARODA vs. THE ACIT, CIRCLE-4,, BARODA

In the result, all the four appeals filed by the Assessee are allowed

ITA 3034/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2010-11

Bench: Shri Pramod Kumar & Shri Mahavir Prasad)

For Appellant: Shri Mukund Bakshi, ARFor Respondent: Shri S. K. Dev, Sr. D.R
Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 3034/AHD/2014 & ITA 1865, 1866 & 3487/AHD/2016 (Assessment Years: 2010-11 to 2013-14) M/s. Oceanic Buildcon Pvt. V/S The Asst. Commissioner of Ltd. GF-1, Cine Mall, Nr. Income Tax, Circle-4, Natubhai Circle, Race Baroda Course Road, Baroda- 390007 (Appellant) (Respondent) PAN: AAACO8023E Appellant by : Shri Mukund Bakshi, AR Respondent by : Shri S. K. Dev, Sr. D.R. (आदेश)/ORDER Date of hearing : 18 -07-2018 Date of Pronouncement : 15-10-2018 PER MA…

DCIT, CIRCLE-2(1), HYDERABAD, HYDERABAD vs. KARVY GLOBAL SERVICES LIMITED, HYDERABAD, HYDERABAD

The appeals are dismissed

ITA 745/HYD/2017[2006-07]Status: DisposedITAT Hyderabad08 Jun 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri P. Murali Krishna, ARFor Respondent: Smt. Geetender Mann, DR
Section 147Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year 1659/Hyd/16 2007-08 Dy. Commissioner M/s. Karvy Global of Income Tax, Services Limited, Circle-2(1), HYDERABAD HYDERABAD [PAN: AACCK5037C] 745/Hyd/17 2006-07 For Revenue : Smt. Geetender Mann, DR For Assessee : Shri P. Murali Krishna, AR Date of Hearing : 23-05-2018 Date of Pronouncement : 08-06-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : These are Revenue appeals against the orders of the Commissioner of Income T…

DCIT, CIRCLE-2(1), HYDERABAD, HYDERABAD vs. KARVY GLOBAL SERVICES LIMITED, HYDERABAD, HYDERABAD

The appeals are dismissed

ITA 1659/HYD/2016[2007-08]Status: DisposedITAT Hyderabad08 Jun 2018AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri P. Murali Krishna, ARFor Respondent: Smt. Geetender Mann, DR
Section 147Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year 1659/Hyd/16 2007-08 Dy. Commissioner M/s. Karvy Global of Income Tax, Services Limited, Circle-2(1), HYDERABAD HYDERABAD [PAN: AACCK5037C] 745/Hyd/17 2006-07 For Revenue : Smt. Geetender Mann, DR For Assessee : Shri P. Murali Krishna, AR Date of Hearing : 23-05-2018 Date of Pronouncement : 08-06-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : These are Revenue appeals against the orders of the Commissioner of Income T…

M/S.BINDU AGRO PRODUCTS,BANGALORE vs. INCOME TAX OFFICER, BANGALORE

In the result, the appeal is partly allowed

ITA 2081/BANG/2016[2012-13]Status: DisposedITAT Bangalore15 Mar 2017AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri H. N. Khincha, C.AFor Respondent: Shri AR.V.Sreenivasan, JCIT (D.R)
Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH-SMC “ B ” BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A. No.2081/Bang/2016 (Assessment Year : 2012-13) M/s. Bindu Agro Products, Vs. Income Tax Officer, No.30/4, 46th Cross, 4th Ward 2(2)(2), Bangalore. Block, Rajajinagar, Bangalore-560 010 PAN AAJFB 3447M Appellant Respondent. Appellant By : Shri H. N. Khincha, C.A. Respondent By : Shri AR.V.Sreenivasan, JCIT (D.R) Date of Hearing : 20.02.2017. Date of Pronouncement : 15.03.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This appeal by the assessee is directed against the order dt.6.10.2016 of Commissi…

DCIT CEN CIR 2(3), MUMBAI vs. HAGWOOD COMMERCIAL DEVELOPERS P.LTD, MUMBAI

In the result appeal of the assessee in ITA no

ITA 1540/MUM/2015[2012-13]Status: DisposedITAT Mumbai08 Feb 2017AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/S Hagwood Commercial Acit, Cc -13, बनाम/ Developers Pvt. Ltd., Old Cgo, V. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./Pan : Aabch7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Rushabh MehtaFor Respondent: Dr. Santosh Mankaskar,DR
Section 132Section 143(3)Section 153ASection 153C

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/s Hagwood Commercial ACIT, CC -13, बनाम/ Developers Pvt. Ltd., Old CGO, v. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./PAN : AABCH7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.1540/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT, CC -2(3)…

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1. CIT v. Dhoomketu Builders & Development (P.) Ltd. (34 Taxmann.com 18) — Cited in 25 Judgments | BharatTax