308 ITR 373 (P&H), Prochem Laboratories Pvt. Ltd. v. ACIT

305 ITR 295High Court2008#20525 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing 308 ITR 373 (P&H), Prochem Laboratories Pvt. Ltd. v. ACIT

THE ADDL. CIT, RANGE-5,, AHMEDABAD vs. M/S. PRECISION BEARING P. LTD.,, AHMEDABAD

ITA 1048/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2010-11

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniwith Co No. 109/Ahd/2015 Assessment Year: 2010-11 Add. Cit, Range-5 M/S Precision Bearing Pvt. Ltd. Ahmedabad 28A, Changodar Industrial Estate, Sanand Vs District – Ahmedabad . (Appellant / Revenue) (Respondent / Assessee) Pan: Aaacp 9205 H Revenue By Shri S.S. Shukla, Sr. Dr/ Shri Vijay Kumar Jaiswal, Cit-Dr Respondent By Shri S.R. Shah, Ar Date Of Hearing 11.03.2022/23.06.2022(Virtual) Date Of 29.06.2022 Pronouncement

Section 143(3)

…profile of the commission agent M/s. Diamond Sea Jewellery LLC, Dubai. I have also gone through the decisions cited (supra): CIT v/s Genesis Comment (P) Ltd. 163 Taxman 482 i) ii) CIT v/s Printer House (P) Ltd. 188 Taxman 70 iii) CIT v/s Septu India (P) Ltd. 305 ITR 295 ACIT v/s Shree Sajjan Mills Ltd. 115 TTJ 145 iv) ITA No. 1048/Ahd/2015 & CO No. 109/Ahd/2015 A.Y. 2010-11 Page 9 of 21 Relied upon by the appellant to canvas proposition that without making any effort by the AO to find out the veracity of such payment particularly when all the relevant evidences and agreements are filed with him, AO cannot just…

ESSA I MERCHANT,MUMBAI vs. JCIT RG 17(1), MUMBAI

In the result the appeal of the assessee is allowed

ITA 1592/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Feb 2018AY 2012-13

Bench: Shri R.C. Sharma & Shri Pawan Singhessa Ismail Merchant Jcit 13(3), (Prop. Of M/S Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Acit 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. Of M/S Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Essa Ismail Merchant Jcit 17(1), (Prop. Of M/S Advance Aayakar Bhavan, Computers), Unit No.9, Yusuf Mumbai-400020 Building, Ground Floor, Junction Vs. Of M.G. Road & Veer Nariman Road, Flora Fountain, Fort, Mumbai-400001. Pan: Afspm6894H (Appellant) (Respondent) Ita No. 3618 & 4521/M/2016 & 1592 & 3426/M/17 Essa Ismail Merchant

For Respondent: Shri Ram Tiwari (DR)
Section 133(6)Section 143(3)Section 253Section 254(1)

…s. In support of his submission, the ld. AR of the assessee relied upon the decision of Printers House (P.) Ltd. (188 Taxman 70(Delhi), Shriram Pistons & Rings Ltd. (206 Taxman 41 (Del) (Mag.), Bharat Medical Store (308 ITR 373 (P&H), Septu India (P.) Ltd. 305 ITR 295 (P&H), Genesis Comment (P.) Ltd. 163 Taxman 482(Del) & Mobile Communication (India) (P.) Ltd. (125 ITD 666 (Delhi). 4. On the other hand, the ld. DR for the Revenue supported the order of AO. It was argued that during the preceding year, the assessee has paid commission of Rs. 8,37,080/-. During the year, the assessee has debited commission pa…

ESS ISMAIL MERCHANT,MUMBAI vs. JT CIT 13(3), MUMBAI

In the result the appeal of the assessee is allowed

ITA 3618/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shri R.C. Sharma & Shri Pawan Singhessa Ismail Merchant Jcit 13(3), (Prop. Of M/S Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Acit 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. Of M/S Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Essa Ismail Merchant Jcit 17(1), (Prop. Of M/S Advance Aayakar Bhavan, Computers), Unit No.9, Yusuf Mumbai-400020 Building, Ground Floor, Junction Vs. Of M.G. Road & Veer Nariman Road, Flora Fountain, Fort, Mumbai-400001. Pan: Afspm6894H (Appellant) (Respondent) Ita No. 3618 & 4521/M/2016 & 1592 & 3426/M/17 Essa Ismail Merchant

For Respondent: Shri Ram Tiwari (DR)
Section 133(6)Section 143(3)Section 253Section 254(1)

…s. In support of his submission, the ld. AR of the assessee relied upon the decision of Printers House (P.) Ltd. (188 Taxman 70(Delhi), Shriram Pistons & Rings Ltd. (206 Taxman 41 (Del) (Mag.), Bharat Medical Store (308 ITR 373 (P&H), Septu India (P.) Ltd. 305 ITR 295 (P&H), Genesis Comment (P.) Ltd. 163 Taxman 482(Del) & Mobile Communication (India) (P.) Ltd. (125 ITD 666 (Delhi). 4. On the other hand, the ld. DR for the Revenue supported the order of AO. It was argued that during the preceding year, the assessee has paid commission of Rs. 8,37,080/-. During the year, the assessee has debited commission pa…

THE DCIT, 1(1), INDORE vs. M/S. MODERN LABORATORIES, INDORE

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

ITA 277/IND/2014[2008-09]Status: DisposedITAT Indore25 Jul 2017AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ ./ ./ I.T.A. No.277 & Co.16/Ind/2014 ./ "नधा"रण वष" /Assessment Year:2008-09

…Indore in I.T.A. No. 268/Ind/2016 dated 27-10-2016(Tribunal-Indore) (PB-16 PB-II), CIT v. Bharat Medical Stores [2009] 308 ITR 373 (P&H), Prochem Laboratories Pvt. Ltd. v. ACIT , I.T.A. No. 86/Ind/2010 dtd. 28- 11-2011, CIT v. Septu India Pvt. Ltd. [2008] 305 ITR 295 (P&H) and other as per his written submissions. DCIT v 1(1) v Modern Laboratories / I. T. A. No. 277/Ind/2014& CO.No.16/Ind/2014/AY:08-09 Page 11 of 29 7. We have considered the facts, rival submissions and perused the material available on record. Ongoing through the assessment record as well as findings of the ld. CIT(A), we find that the as…

308 ITR 373 (P&H), Prochem Laboratories Pvt. Ltd. v. ACIT (305 ITR 295) — Cited in 4 Judgments | BharatTax