298 ITR 298/168 Taxman 43 (SC); (c), CIT v. Radico Khaitan Ltd.

142 Taxmann 681High Court2005#12156 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Issues it is cited on

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

Judgments citing 298 ITR 298/168 Taxman 43 (SC); (c), CIT v. Radico Khaitan 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…

Jai Ambey Wines, Ajmer vs. ITO, WD1(2), Ajmer

In the result, the appeal of the assessee is allowed

ITA 328/JPR/2022[2016-17]Status: DisposedITAT Jaipur15 Feb 2023AY 2016-17

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sunil Porwal, CAFor Respondent: Smt. Monish Choudhary, JCIT-DR
Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 328/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17 M/s. Jai Ambey Wines cuke The ITO Vs. C/o R.L. Mantri Ward 1(2) Chitrakut Colony, Chourasiyawas Road Ajmer Vaishali, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGFJ 7681 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sunil Porwal, CA jktLo dh vksj ls@Revenue by: Smt. Monish Choudhary, JCIT-DR lquokb…

Guardian Nutrition & Health Supplements Pvt. Ltd., New Delhi vs. DCIT, Circle- 10(2), New Delhi

Appeal of the assessee is dismissed

ITA 6738/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2012-13

Section 143(3)Section 36(1)(iii)Section 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2012-13 M/s Guardian Nutrition & Health Supplements Vs DCIT, Circle 10(2), Pvt. Ltd., New Delhi. A-258, Phase-I, Okhla Industrial Area, New Delhi-110020. PAN:AACCG2848K APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. Anuj Garg, Sr. DR Date of hearing 21.11.2022 Date of pronouncement 21.11.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commiss…

Allen Career Institute, Jaipur vs. JCIT, Kota

In the result, the appeal of the assessee is partly allowed

ITA 620/JPR/2016[2011-12]Status: DisposedITAT Jaipur04 Aug 2022AY 2011-12
For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(3)Section 36Section 36(1)(iii)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 620/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Allen Career Institute The JCIT CP-6, Indra Nagar Vs. Range-2 Kotas Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFA 3972 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya, Advocate & Shri Dewang Gargieya, Advocate jktLo…

Allen Career Institute, Jaipur vs. JCIT, Kota

In the result, the ground no

ITA 10/JPR/2013[2009-10]Status: DisposedITAT Jaipur27 Sept 2017AY 2009-10
For Appellant: Shri Mahendra Gargieya (Adv) &For Respondent: Shri R.A. Verma (Addl.CIT)
Section 143(3)Section 14ASection 234ASection 244A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA. No. 10/JP/13 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Allen Career Institute, The JCIT, Vs. CP-6, Indra Vihar, Kota. Range-2, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAEFA3972B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv) & : Shri Hemang Gargieya (Adv) jktLo dh vksj ls@ Revenue by : Shri R.A. V…

298 ITR 298/168 Taxman 43 (SC); (c), CIT v. Radico Khaitan Ltd. (142 Taxmann 681) — Cited in 8 Judgments | BharatTax