254 ITR 377/121 Taxman 706 (Delhi); (e), CIT v. Britannia Industries Ltd.

148 Taxmann 654High Court2005#19184 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

interest free advancesbusiness expediencysection 36(1)(iii)on-moneyadvance taxsearch assessmentscrutiny assessmentsearch and seizuresection 153asection 143personcompany

Judgments citing 254 ITR 377/121 Taxman 706 (Delhi); (e), CIT v. Britannia Industries Ltd.

ACIT Central-2 Bhopal, Bhopal vs. M/S M Ahuja Project ( India) P Ltd, Raipur

In the result, the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 69/IND/2022[2015-16]Status: DisposedITAT Indore20 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.48 & 49/Ind/2022 (Assessment Years:2014-15 & 2015-16) M/s. M Ahuja Project (India) ACIT Central-2 Pvt. Ltd. Bhopal Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Assessee) (Revenue) PAN: AAFCM 3382D ITA No.68 & 69/Ind/2022 (Assessment Years:2014-15 & 2015-16) ACIT Central-2 M/s. M Ahuja Project Bhopal (India) Pvt. Ltd. Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Revenue) (Assessee) PAN: AAFCM 3382D Assessee by Shri Hites…

The ACIT, (Central)-II, Bhopal vs. M/S. M. Ahuja Project (India) Pvt. Ltd., Raipur

In the result, the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 68/IND/2022[20214-15]Status: DisposedITAT Indore20 Dec 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.48 & 49/Ind/2022 (Assessment Years:2014-15 & 2015-16) M/s. M Ahuja Project (India) ACIT Central-2 Pvt. Ltd. Bhopal Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Assessee) (Revenue) PAN: AAFCM 3382D ITA No.68 & 69/Ind/2022 (Assessment Years:2014-15 & 2015-16) ACIT Central-2 M/s. M Ahuja Project Bhopal (India) Pvt. Ltd. Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Revenue) (Assessee) PAN: AAFCM 3382D Assessee by Shri Hites…

M/S. M. Ahuja Project (India) Pvt. Ltd., Raipur vs. The ACIT, (Central)-II, Bhopal

In the result, the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 49/IND/2022[2015-16]Status: DisposedITAT Indore20 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.48 & 49/Ind/2022 (Assessment Years:2014-15 & 2015-16) M/s. M Ahuja Project (India) ACIT Central-2 Pvt. Ltd. Bhopal Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Assessee) (Revenue) PAN: AAFCM 3382D ITA No.68 & 69/Ind/2022 (Assessment Years:2014-15 & 2015-16) ACIT Central-2 M/s. M Ahuja Project Bhopal (India) Pvt. Ltd. Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Revenue) (Assessee) PAN: AAFCM 3382D Assessee by Shri Hites…

M/S. M. Ahuja Project (India) Pvt. Ltd., Raipur vs. The ACIT, (Central)-II, Bhopal

In the result, the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 48/IND/2022[2014-15]Status: DisposedITAT Indore20 Dec 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.48 & 49/Ind/2022 (Assessment Years:2014-15 & 2015-16) M/s. M Ahuja Project (India) ACIT Central-2 Pvt. Ltd. Bhopal Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Assessee) (Revenue) PAN: AAFCM 3382D ITA No.68 & 69/Ind/2022 (Assessment Years:2014-15 & 2015-16) ACIT Central-2 M/s. M Ahuja Project Bhopal (India) Pvt. Ltd. Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Revenue) (Assessee) PAN: AAFCM 3382D Assessee by Shri Hites…