177 ITR 393 (Bom), CIT v. Nagindas M. Kapadia

1 SOT 142Income Tax Appellate Tribunal2005#13166 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2020.

Judgments citing 177 ITR 393 (Bom), CIT v. Nagindas M. Kapadia

Exotica Housing & Infrstructure Pvt Ltd, New Delhi vs. ITO Ward - 8(4), New Delhi

ITA 5188/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Jun 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Anil Chaturvedi

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Jagdish Singh, Sr. D.R
Section 143(3)Section 2(22)(e)

…provision of Section 2(22)(e) of the Act. The payments under business transaction are outside the purview of the provision of Section 2(22)(e) of the Act.  177 ITR 393 (Bom), CIT vs. Nagindas M. Kapadia  173 Taxman 407 (Del), Ambassador Travels vs.  (2005) 1 SOT 142 (Mum), Seamist Properties Ltd. vs. ITO  (2007) 11 SOT 302 (Mum), M.S. Securities Ltd. vs. DCIT  ITA No. 3036/Del/2005, Delhi Tribunal Bench order dated 9th May 2008 in the case of Creative Dyeing & Printing Pvt. Ltd. vs. ITO which has been affirmed by Delhi High Court reported in 318 ITR 476 (Del). 14.3.4. Under the provisions of section 2(22)(e…

Pyramid Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2057/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…rovision of Section 2(22)(e) of the Act. The payments under business transaction are outside the purview of the provision of Section 2(22)(e) of the Act. • 177 ITR 393 (Bom), CIT vs. Nagindas M. Kapadia • 173 Taxman 407 (Del), Ambassador Travels vs. • (2005) 1 SOT 142 (Mum), Seamist Properties Ltd. vs. ITO 68 ITA.Nos.2053, 2054, 2055, 2056 & 2057/Del./2017 M/s. Saamag Developers Pvt. Ltd., New Delhi & Others. • (2007) 11 SOT 302 (Mum), M.S. Securities Ltd. vs. DCIT • ITA No. 3036/Del/2005, Delhi Tribunal Bench order dated 9th May 2008 in the case of Creative Dyeing & Printing Pvt. Ltd. vs. ITO which has been a…

Saga Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2056/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…rovision of Section 2(22)(e) of the Act. The payments under business transaction are outside the purview of the provision of Section 2(22)(e) of the Act. • 177 ITR 393 (Bom), CIT vs. Nagindas M. Kapadia • 173 Taxman 407 (Del), Ambassador Travels vs. • (2005) 1 SOT 142 (Mum), Seamist Properties Ltd. vs. ITO 68 ITA.Nos.2053, 2054, 2055, 2056 & 2057/Del./2017 M/s. Saamag Developers Pvt. Ltd., New Delhi & Others. • (2007) 11 SOT 302 (Mum), M.S. Securities Ltd. vs. DCIT • ITA No. 3036/Del/2005, Delhi Tribunal Bench order dated 9th May 2008 in the case of Creative Dyeing & Printing Pvt. Ltd. vs. ITO which has been a…

Saamag Construction Ltd., New Delhi vs. ACIT, New Delhi

ITA 2054/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…rovision of Section 2(22)(e) of the Act. The payments under business transaction are outside the purview of the provision of Section 2(22)(e) of the Act. • 177 ITR 393 (Bom), CIT vs. Nagindas M. Kapadia • 173 Taxman 407 (Del), Ambassador Travels vs. • (2005) 1 SOT 142 (Mum), Seamist Properties Ltd. vs. ITO 68 ITA.Nos.2053, 2054, 2055, 2056 & 2057/Del./2017 M/s. Saamag Developers Pvt. Ltd., New Delhi & Others. • (2007) 11 SOT 302 (Mum), M.S. Securities Ltd. vs. DCIT • ITA No. 3036/Del/2005, Delhi Tribunal Bench order dated 9th May 2008 in the case of Creative Dyeing & Printing Pvt. Ltd. vs. ITO which has been a…

Saamag Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2053/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…rovision of Section 2(22)(e) of the Act. The payments under business transaction are outside the purview of the provision of Section 2(22)(e) of the Act. • 177 ITR 393 (Bom), CIT vs. Nagindas M. Kapadia • 173 Taxman 407 (Del), Ambassador Travels vs. • (2005) 1 SOT 142 (Mum), Seamist Properties Ltd. vs. ITO 68 ITA.Nos.2053, 2054, 2055, 2056 & 2057/Del./2017 M/s. Saamag Developers Pvt. Ltd., New Delhi & Others. • (2007) 11 SOT 302 (Mum), M.S. Securities Ltd. vs. DCIT • ITA No. 3036/Del/2005, Delhi Tribunal Bench order dated 9th May 2008 in the case of Creative Dyeing & Printing Pvt. Ltd. vs. ITO which has been a…

Digvijay Investments Ltd, Mumbai vs. ACIT 1(1), Mumbai

In the result the appeal is dismissed

ITA 519/MUM/2011[2005-06]Status: DisposedITAT Mumbai24 May 2018AY 2005-06

Bench: Shri Saktijit Dey & Shri Rajesh Kumarita Nos. 5708 & 5709/Mum/2010 Assessment Years : 2006-07 & 2005-06 Acit Circle 11(2) Digvijay Investments Ltd., Aayakar Bhavan, 6Th Floor, (Now Merged With M/S. Placid Ltd.) Vs. Room No.26, 7, Munshi Premchand Sarani, P-7, Chowringhee Square, Hastings, Koltaka 700 069. Kolkata 700 022. Pan Aaacd5532B Now Merged With Pan Aabcp5447J (Appellant) (Respondent)

For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Ram Tiwari
Section 115JSection 14ASection 234BSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri Saktijit Dey, Judicial Member & Shri Rajesh Kumar, Accountant Member ITA Nos. 5708 & 5709/Mum/2010 Assessment Years : 2006-07 & 2005-06 ACIT Circle 11(2) Digvijay Investments Ltd., Aayakar Bhavan, 6th Floor, (Now merged with M/s. Placid Ltd.) Vs. Room No.26, 7, Munshi Premchand Sarani, P-7, Chowringhee Square, Hastings, Koltaka 700 069. Kolkata 700 022. PAN AAACD5532B now merged with PAN AABCP5447J (Appellant) (Respondent) ITA Nos. 519 & 520/Mum/2011 Assessment Years : 2005-06 & 2006-07 Digvijay Investments Ltd., ACIT Circle 11(2), Kol…

DCIT 1(1), Mumbai vs. Digvijay Investments Ltd, Mumbai

In the result the appeal is dismissed

ITA 5708/MUM/2010[2006-07]Status: DisposedITAT Mumbai24 May 2018AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumarita Nos. 5708 & 5709/Mum/2010 Assessment Years : 2006-07 & 2005-06 Acit Circle 11(2) Digvijay Investments Ltd., Aayakar Bhavan, 6Th Floor, (Now Merged With M/S. Placid Ltd.) Vs. Room No.26, 7, Munshi Premchand Sarani, P-7, Chowringhee Square, Hastings, Koltaka 700 069. Kolkata 700 022. Pan Aaacd5532B Now Merged With Pan Aabcp5447J (Appellant) (Respondent)

For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Ram Tiwari
Section 115JSection 14ASection 234BSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri Saktijit Dey, Judicial Member & Shri Rajesh Kumar, Accountant Member ITA Nos. 5708 & 5709/Mum/2010 Assessment Years : 2006-07 & 2005-06 ACIT Circle 11(2) Digvijay Investments Ltd., Aayakar Bhavan, 6th Floor, (Now merged with M/s. Placid Ltd.) Vs. Room No.26, 7, Munshi Premchand Sarani, P-7, Chowringhee Square, Hastings, Koltaka 700 069. Kolkata 700 022. PAN AAACD5532B now merged with PAN AABCP5447J (Appellant) (Respondent) ITA Nos. 519 & 520/Mum/2011 Assessment Years : 2005-06 & 2006-07 Digvijay Investments Ltd., ACIT Circle 11(2), Kol…

177 ITR 393 (Bom), CIT v. Nagindas M. Kapadia (1 SOT 142) — Cited in 7 Judgments | BharatTax