272 CTR 282 (Del.) and Joint Investments Pvt.Ltd. v. CIT

372 ITR 394High Court2015#11588 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Judgments citing 272 CTR 282 (Del.) and Joint Investments Pvt.Ltd. v. CIT

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Maanaveeya Development & Finance (P) Limited, Hyderabad

ITA 1811/HYD/2018[2014-15]Status: DisposedITAT Hyderabad14 Dec 2021AY 2014-15

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…09,741/- made by the Assessing Officer which has been restricted to the extent of exempt income only of Page 7 of 8 ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd Rs.522/- in the CIT (A)’s order in the light of Joint Investment (P) Ltd 372 ITR 394 (Delhi). We thus decline this latter ground and partly accept the main appeal ITA 1811/Hyd/2018 for A.Y 2014- 15. 8. To sum up, the assessee’s four appeals ITA Nos 134/Hyd/2017, 565/Hyd/2017, 1507/Hyd/2018 and 1682/Hyd/2018 are dismissed. The Revenue’s former twin cross appeals ITA Nos. 149/Hyd/2017, 1506/Hyd/2018 are allowed and third appeal 181…

Maanaveeya Development & Finance Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

ITA 1682/HYD/2018[2014-15]Status: DisposedITAT Hyderabad14 Dec 2021AY 2014-15

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…09,741/- made by the Assessing Officer which has been restricted to the extent of exempt income only of Page 7 of 8 ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd Rs.522/- in the CIT (A)’s order in the light of Joint Investment (P) Ltd 372 ITR 394 (Delhi). We thus decline this latter ground and partly accept the main appeal ITA 1811/Hyd/2018 for A.Y 2014- 15. 8. To sum up, the assessee’s four appeals ITA Nos 134/Hyd/2017, 565/Hyd/2017, 1507/Hyd/2018 and 1682/Hyd/2018 are dismissed. The Revenue’s former twin cross appeals ITA Nos. 149/Hyd/2017, 1506/Hyd/2018 are allowed and third appeal 181…

Maanaveeya Development & Finance Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

ITA 1507/HYD/2018[2013-14]Status: DisposedITAT Hyderabad14 Dec 2021AY 2013-14

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…09,741/- made by the Assessing Officer which has been restricted to the extent of exempt income only of Page 7 of 8 ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd Rs.522/- in the CIT (A)’s order in the light of Joint Investment (P) Ltd 372 ITR 394 (Delhi). We thus decline this latter ground and partly accept the main appeal ITA 1811/Hyd/2018 for A.Y 2014- 15. 8. To sum up, the assessee’s four appeals ITA Nos 134/Hyd/2017, 565/Hyd/2017, 1507/Hyd/2018 and 1682/Hyd/2018 are dismissed. The Revenue’s former twin cross appeals ITA Nos. 149/Hyd/2017, 1506/Hyd/2018 are allowed and third appeal 181…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Maanaveeya Development & Finance Private Limited, Hyderabad

ITA 1506/HYD/2018[2013-14]Status: DisposedITAT Hyderabad14 Dec 2021AY 2013-14

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…09,741/- made by the Assessing Officer which has been restricted to the extent of exempt income only of Page 7 of 8 ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd Rs.522/- in the CIT (A)’s order in the light of Joint Investment (P) Ltd 372 ITR 394 (Delhi). We thus decline this latter ground and partly accept the main appeal ITA 1811/Hyd/2018 for A.Y 2014- 15. 8. To sum up, the assessee’s four appeals ITA Nos 134/Hyd/2017, 565/Hyd/2017, 1507/Hyd/2018 and 1682/Hyd/2018 are dismissed. The Revenue’s former twin cross appeals ITA Nos. 149/Hyd/2017, 1506/Hyd/2018 are allowed and third appeal 181…

Maanaveeya Development & Finance Private Limited, Hyderabad vs. DCIT, Circle-16(2), Hyderabad

ITA 565/HYD/2017[2012-13]Status: DisposedITAT Hyderabad14 Dec 2021AY 2012-13

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…09,741/- made by the Assessing Officer which has been restricted to the extent of exempt income only of Page 7 of 8 ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd Rs.522/- in the CIT (A)’s order in the light of Joint Investment (P) Ltd 372 ITR 394 (Delhi). We thus decline this latter ground and partly accept the main appeal ITA 1811/Hyd/2018 for A.Y 2014- 15. 8. To sum up, the assessee’s four appeals ITA Nos 134/Hyd/2017, 565/Hyd/2017, 1507/Hyd/2018 and 1682/Hyd/2018 are dismissed. The Revenue’s former twin cross appeals ITA Nos. 149/Hyd/2017, 1506/Hyd/2018 are allowed and third appeal 181…

DCIT, Circle-16(2), Hyderabad vs. Maanaveeya Development & Finance Private Limited, Hyderabad

ITA 149/HYD/2017[2011-12]Status: DisposedITAT Hyderabad14 Dec 2021AY 2011-12

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…09,741/- made by the Assessing Officer which has been restricted to the extent of exempt income only of Page 7 of 8 ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd Rs.522/- in the CIT (A)’s order in the light of Joint Investment (P) Ltd 372 ITR 394 (Delhi). We thus decline this latter ground and partly accept the main appeal ITA 1811/Hyd/2018 for A.Y 2014- 15. 8. To sum up, the assessee’s four appeals ITA Nos 134/Hyd/2017, 565/Hyd/2017, 1507/Hyd/2018 and 1682/Hyd/2018 are dismissed. The Revenue’s former twin cross appeals ITA Nos. 149/Hyd/2017, 1506/Hyd/2018 are allowed and third appeal 181…

Maanaveeya Development & Finance Private Limited, Hyderabad vs. ACIT, Circle-16(2), Hyderabad

ITA 134/HYD/2017[2011-12]Status: DisposedITAT Hyderabad14 Dec 2021AY 2011-12

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…09,741/- made by the Assessing Officer which has been restricted to the extent of exempt income only of Page 7 of 8 ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd Rs.522/- in the CIT (A)’s order in the light of Joint Investment (P) Ltd 372 ITR 394 (Delhi). We thus decline this latter ground and partly accept the main appeal ITA 1811/Hyd/2018 for A.Y 2014- 15. 8. To sum up, the assessee’s four appeals ITA Nos 134/Hyd/2017, 565/Hyd/2017, 1507/Hyd/2018 and 1682/Hyd/2018 are dismissed. The Revenue’s former twin cross appeals ITA Nos. 149/Hyd/2017, 1506/Hyd/2018 are allowed and third appeal 181…

DCIT, Circle - 10(2), Kolkata vs. Reliance Chemotex Industries Ltd., Kolkata

In the result, this ground of the Revenue is dismissed

ITA 2467/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Jan 2020AY 2012-13

Bench: Shri J. Sudhakar Reddy & Shri Aby. T. Varkey]

Section 142(1)Section 143(3)Section 14ASection 250Section 37

…/- under rule 8D(2)(iii). The Ld. A/R stated that the disallowance should be restricted to the dividend amount which is Rs.66,379/-. I agree with the contention of the Ld. A/R in view of the decision of Delhi High Court in the case of Joint Investment Ltd. in 372 ITR 394. Therefore, ground no.3 is partly allowed.” 10. This view of the ld. CIT(A) has to be upheld as it is in accordance with the propositions of law laid down by the judgment of the Hon’ble Jurisdictional High Court in the case of Commissioner of Income Tax vs M/s. Ashika Global Securities Ltd. in ITAT 100 of 2014, GA 2122 of 2014 order dated 11.06.2…

M/S. Dcm Shriram Industries Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 883/DEL/2014[2010-11]Status: DisposedITAT Delhi10 Jun 2016AY 2010-11

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-883/Del/2014 (ASSESSMENT YEAR-2010-11) DCM Shriram Industries Ltd., vs ACIT, 18, Barakhamba Road, Kanchenjunga Central Circle-19, Building, 6th Floor, New Delhi. New Delhi. PAN-AAACD0204C (Respondent) (Appellant) Appellant by Sh. Pradeep Dinodia, Adv. Respondent by Sh. Manoj Kumar Chopra, Sr.DR Date of Hearing 03.05.2016 Date of pronouncement 10.06.2016 O R D E R PER SMT. DIVA SINGH, JUDICIAL MEMBER The present appeal has been filed by the assessee assailin…

272 CTR 282 (Del.) and Joint Investments Pvt.Ltd. v. CIT (372 ITR 394) — Cited in 9 Judgments | BharatTax