108 (Del. Trib.); 20) Guruji Entertainment Network Ltd. v. ACIT

108 TTJ 180Income Tax Appellate Tribunal#13218 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Issues it is cited on

section 100profit split methodbright line testresale price methodsection 36(l)(va)amp expendituresection 92esection 92(1)cost plus methodfar analysiscorporate guaranteeright to receive

Judgments citing 108 (Del. Trib.); 20) Guruji Entertainment Network Ltd. v. ACIT

ACIT, Central Circle - 2(1), Chennai vs. M/S. Radaan Media Works (I) Ltd., Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 1908/CHNY/2019[2009-10]Status: DisposedITAT Chennai23 Feb 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: 09.02.2022
Section 143(3)Section 147

…e, he submitted that the learned CIT(A) was completely erred in deleting addition towards cost of production. 7. The learned A.R for the assessee referring to the decision of the ITAT., Delhi Benches in the case of Guruji Entertainment Network Ltd. Vs. ACIT 108 TTJ 180 submitted 7 that the Tribunal has considered an identical issue and held that expenditure incurred for production of tele serials and films is revenue in nature and it should be allowed as deduction. The learned CIT(A), after considering relevant facts has rightly deleted additions made by the Assessing Officer and his order should be upheld…

M/S. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6525/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…lore Pvt. Ltd. vs. ACIT: ITA No. 672/Bang/2014 (Bang. Trib.); 18) ThyssenKrupp Elevator (India) (P.) Ltd. v. ACIT: 167 TTJ 131 (Del. Trib.); 19) Cyber India Online Ltd.: 64 SOT 1/ 42 taxmann.com 108 (Del. Trib.); 20) Guruji Entertainment Network Ltd. v. ACIT: 108 TTJ 180 (Del. Trib.) 21) Taj Sats Air Catering Ltd. vs. ACIT: 146 ITD 231 (Mum Trib.); 22) Skyline Caterers (P) Ltd. v. ITO: 116 ITD 348 (Mum. Trib); 23) Just Dial Ltd. vs. ACIT: 289/Mum/2013 (Mum. Trib.); 24) The AP Paper Mills Ltd. vs. ACIT: 128 TTJ 596 (Hyd. Trib.); 25) SKS Micro Finance Ltd. vs. DCIT: 160 ITD 364 (Hyd. Trib.); 26) Shamrao Vithal Coop…

DCIT, New Delhi vs. M/S. Dabur India Ltd., New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6256/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…lore Pvt. Ltd. vs. ACIT: ITA No. 672/Bang/2014 (Bang. Trib.); 18) ThyssenKrupp Elevator (India) (P.) Ltd. v. ACIT: 167 TTJ 131 (Del. Trib.); 19) Cyber India Online Ltd.: 64 SOT 1/ 42 taxmann.com 108 (Del. Trib.); 20) Guruji Entertainment Network Ltd. v. ACIT: 108 TTJ 180 (Del. Trib.) 21) Taj Sats Air Catering Ltd. vs. ACIT: 146 ITD 231 (Mum Trib.); 22) Skyline Caterers (P) Ltd. v. ITO: 116 ITD 348 (Mum. Trib); 23) Just Dial Ltd. vs. ACIT: 289/Mum/2013 (Mum. Trib.); 24) The AP Paper Mills Ltd. vs. ACIT: 128 TTJ 596 (Hyd. Trib.); 25) SKS Micro Finance Ltd. vs. DCIT: 160 ITD 364 (Hyd. Trib.); 26) Shamrao Vithal Coop…

M/S. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3241/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…lore Pvt. Ltd. vs. ACIT: ITA No. 672/Bang/2014 (Bang. Trib.); 18) ThyssenKrupp Elevator (India) (P.) Ltd. v. ACIT: 167 TTJ 131 (Del. Trib.); 19) Cyber India Online Ltd.: 64 SOT 1/ 42 taxmann.com 108 (Del. Trib.); 20) Guruji Entertainment Network Ltd. v. ACIT: 108 TTJ 180 (Del. Trib.) 21) Taj Sats Air Catering Ltd. vs. ACIT: 146 ITD 231 (Mum Trib.); 22) Skyline Caterers (P) Ltd. v. ITO: 116 ITD 348 (Mum. Trib); 23) Just Dial Ltd. vs. ACIT: 289/Mum/2013 (Mum. Trib.); 24) The AP Paper Mills Ltd. vs. ACIT: 128 TTJ 596 (Hyd. Trib.); 25) SKS Micro Finance Ltd. vs. DCIT: 160 ITD 364 (Hyd. Trib.); 26) Shamrao Vithal Coop…

DCIT, New Delhi vs. M/S. Dabur India Ltd., New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3114/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…lore Pvt. Ltd. vs. ACIT: ITA No. 672/Bang/2014 (Bang. Trib.); 18) ThyssenKrupp Elevator (India) (P.) Ltd. v. ACIT: 167 TTJ 131 (Del. Trib.); 19) Cyber India Online Ltd.: 64 SOT 1/ 42 taxmann.com 108 (Del. Trib.); 20) Guruji Entertainment Network Ltd. v. ACIT: 108 TTJ 180 (Del. Trib.) 21) Taj Sats Air Catering Ltd. vs. ACIT: 146 ITD 231 (Mum Trib.); 22) Skyline Caterers (P) Ltd. v. ITO: 116 ITD 348 (Mum. Trib); 23) Just Dial Ltd. vs. ACIT: 289/Mum/2013 (Mum. Trib.); 24) The AP Paper Mills Ltd. vs. ACIT: 128 TTJ 596 (Hyd. Trib.); 25) SKS Micro Finance Ltd. vs. DCIT: 160 ITD 364 (Hyd. Trib.); 26) Shamrao Vithal Coop…

Huntsman International (India) P.Ltd, Mumbai vs. Asst CIT 10(1)(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 1099/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Sept 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalassessment Year : 2012-13 Huntsman International (India) Acit 10(1)(1), Private Ltd., Mumbai Vs. Light Hall B-Wing, Saki Vihar Road, Andheri (E), Mumbai 400 072

For Appellant: Shri F V IraniFor Respondent: Shri Rignesh Das
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Saktijit Dey, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year : 2012-13 Huntsman International (India) ACIT 10(1)(1), Private Ltd., Mumbai Vs. Light Hall B-Wing, Saki Vihar Road, Andheri (E), Mumbai 400 072 PAN AAACH9149J (Appellant) (Respondent) Appellant By : Shri F V Irani Respondent By : Shri Rignesh Das Date of Hearing :04.09.2018 Date of Pronouncement : 12.09.2018 O R D E R Per Saktijit Dey, Judicial Member This appeal by the assessee is directed against the assessment order dated 17.01.2017…

Huntsman International (India) P.Ltd, Mumbai vs. DCIT 10(1)(1), Mumbai

The appeal of the assessee is partly allowed, that of Revenue is dismissed

ITA 5637/MUM/2015[2011-12]Status: DisposedITAT Mumbai31 Jan 2017AY 2011-12

Bench: Shri G.S.Pannu & Shri Amarjit Singhm/S.Huntsman International (India) Private Limited, B-Wing, Lighthall, Hiranandani Business Park, Saki Vihar Road, Mumbai 400 072 Pan: Aaach9149J ...... Appellant Vs. The Dcit, 10(1)(1), Mumbai. .... Respondent The Dcit, 10(1)(1), Mumbai. ..... Appellant

For Appellant: Shri S.N.SoparkarFor Respondent: Shri N.K.Chand
Section 143(3)Section 14ASection 271Section 32Section 32(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER M/s.Huntsman International (India) Private Limited, B-Wing, Lighthall, Hiranandani Business Park, Saki Vihar Road, Mumbai 400 072 PAN: AAACH9149J ...... Appellant Vs. The DCIT, 10(1)(1), Mumbai. .... Respondent The DCIT, 10(1)(1), Mumbai. ..... Appellant Vs. M/s.Huntsman International (India) Private Limited, B-Wing, Lighthall, Hiranandani Business Park, Saki Vihar Road, Mumbai 400 072 PAN: AAACH9149J ...... Appellant Assessee by : Shri S.N.Soparkar Revenue by : Sh…

108 (Del. Trib.); 20) Guruji Entertainment Network Ltd. v. ACIT (108 TTJ 180) — Cited in 7 Judgments | BharatTax