104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT v. Mitsubishi Heavy Industries Ltd.

61 TTJ 656Income Tax Appellate Tribunal#16080 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115JBSection 25(1)Section 37Section 44CSection 7(3)Section 90(2)

Judgments citing 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT v. Mitsubishi Heavy Industries Ltd.

M/S. MASHREQ BANK PSC.,MUMBAI vs. DDIT (IT) - 3(2), MUMBAI

In the result, the appeal is allowed, as indicated above

ITA 1342/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 Feb 2025AY 2002-2003

Bench: Justice (Retd.) C. V. Bhadangshri Saktijit Dey & Ms. Padmavathy Sassessment Year: 2002-03

Section 37Section 44C

…nch has allowed entire expenses under Article 7(3) of the Tax Treaty 15 AY: 2002-03 (Mashreq Bank Psc.) and has held that provisions of section 43B of the Act is not applicable. He submitted, even the reliance on the case of Mitsubishi Heavy Industries Ltd.(61 TTJ 656) is misplaced as the issue of applicability of section 44C in computing the income under DTAA was decided in favour of the assessee. 11. We have carefully considered the rival submissions and perused the materials on record. We have applied our mind to the judicial precedents cited before us, as well. The issue arising for consideration is, whet…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4204/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Aug 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…d on the following decisions: 1. Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT Vs. Win Medicare Limited: (17 taxmann.com 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT Vs. Mitsubishi Heavy Industries Ltd.: (61 TTJ 656, Delhi) 5. Comfort Living Hotels (P) Ltd. Vs. CIT: (363 ITR 182, Delhi) 7. The Ld. DR strongly supported the orders of the authorities below. The Ld. DR further submits that similar disallowance was made while completing the assessment for the AY 2010-11 which was also accepted by the assessee. The Ld. DR submits that the claim of the assessee…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4203/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Aug 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…d on the following decisions: 1. Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT Vs. Win Medicare Limited: (17 taxmann.com 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT Vs. Mitsubishi Heavy Industries Ltd.: (61 TTJ 656, Delhi) 5. Comfort Living Hotels (P) Ltd. Vs. CIT: (363 ITR 182, Delhi) 7. The Ld. DR strongly supported the orders of the authorities below. The Ld. DR further submits that similar disallowance was made while completing the assessment for the AY 2010-11 which was also accepted by the assessee. The Ld. DR submits that the claim of the assessee…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4202/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Aug 2022AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…d on the following decisions: 1. Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT Vs. Win Medicare Limited: (17 taxmann.com 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT Vs. Mitsubishi Heavy Industries Ltd.: (61 TTJ 656, Delhi) 5. Comfort Living Hotels (P) Ltd. Vs. CIT: (363 ITR 182, Delhi) 7. The Ld. DR strongly supported the orders of the authorities below. The Ld. DR further submits that similar disallowance was made while completing the assessment for the AY 2010-11 which was also accepted by the assessee. The Ld. DR submits that the claim of the assessee…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 24(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 5451/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Aug 2022AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…d on the following decisions: 1. Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT Vs. Win Medicare Limited: (17 taxmann.com 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT Vs. Mitsubishi Heavy Industries Ltd.: (61 TTJ 656, Delhi) 5. Comfort Living Hotels (P) Ltd. Vs. CIT: (363 ITR 182, Delhi) 7. The Ld. DR strongly supported the orders of the authorities below. The Ld. DR further submits that similar disallowance was made while completing the assessment for the AY 2010-11 which was also accepted by the assessee. The Ld. DR submits that the claim of the assessee…

M/S. STATE BANK OF MAURITIUS LTD,MUMBAI vs. THE DY DIT (INT TAX) 2(1), MUMBAI

ITA 3139/MUM/2008[2000-2001]Status: DisposedITAT Mumbai30 Sept 2016AY 2000-2001
For Appellant: Shri Niraj ShethFor Respondent: Shri T.R. Paite-Sr.AR
Section 143(3)Section 254(1)Section 271(1)(c)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “एल मुंबई एल एल” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“L”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अिमत शु"ल "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amit Shukla,Judicial Member आयकर अपील सं./I.T.A./3139/Mum/2008,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2000-01 वष" आयकर अपील सं./I.T.A./3140/Mum/2008,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2001-02 वष" आयकर अपील सं./I.T.A./3141/Mum/2008,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessmen…

104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT v. Mitsubishi Heavy Industries Ltd. (61 TTJ 656) — Cited in 6 Judgments | BharatTax