310 ITR 306 (Bombay) (h) PCIT v. Gujarat Gas Financial Services Ltd.

60 Taxmann.com 483High Court2015#11775 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Judgments citing 310 ITR 306 (Bombay) (h) PCIT v. Gujarat Gas Financial Services Ltd.

APEX HEALTH CARE LIMITED,ANKLESHWAR vs. THE ACIT, CIRCLE-2, BHARUCH PRESENT JURIDICTION THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, the appeal filed by the assessee is partly allowed

ITA 547/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad05 Apr 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2015-16 Apex Health Care Ltd. The ACIT, Circle-2, Plot No. 4710, Vs Bharuch GIDC Industrial Estate, Present Jurisdiction Ankleshwar, Gujarat The DCIT, Central Circle-2, PAN: AAGCA2182A Vadodara (Appellant) (Respondent) Assessee Represented: Ms. Urvashi Sodhan, A.R. Revenue Represented: Smt. Trupti Patel, Sr.D.R. Date of hearing : 04-03-2024 Date of pronouncement : 05-04-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal…

KANSARA POPATLAL TRIBHUVAN METAL PVT. LTD.,,AHMEDABAD vs. THE PR. CIT-2,, AHMEDABAD

In the result, ground number 9 of the assessee’s appeal is allowed

ITA 1057/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2010-11

For Appellant: Shri Manish J. Shah, A.R. &For Respondent: Shri Purshottam Kumar, Sr. D.R

Section 143(3)Section 263Section 40A(2)(b)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Kansara Popatlal Principal Tribhuvan Metal Pvt. Ltd. Commissioner of 7/A, Kamal Nayan Vs Income Tax-2, 1st Floor, Navjivan Apartment, Opp. Next, Sardar Patel Nagar, Trust Building, Navrangpura, Off Ashram Road, PAN: AABCK2339N Ahmedabad (Appellant) (Respondent) Assessee by: Shri Manish J. Shah, A.R. & Shri Jimi Patel, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 10-05-2022 Date of pronouncement : 22-07-2022 आदेश/ORD…

ORANGE ASSOCIATES PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 22(1), NEW DELHI

The appeal of the assessee stands allowed

ITA 5874/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Sept 2021AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Taranpreet Kohli, CAFor Respondent: Shri Gaurav Pundir, Senior DR

Section 40A(2)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA No.5874/Del./2017 (Assessment Year : 2014-15) M/s. Orange Associates Pvt. Ltd., vs. ACIT, Circle 22 (1), (formerly One source Education Pvt. Ltd.) New Delhi. 9, Near Telephone Exchange, Daryaganj, New Delhi – 110 002. (PAN : AAACS1177K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Taranpreet Kohli, CA REVENUE BY : Shri Gaurav Pundir, Senior DR Date of Hearing : 20.09.2021 Date of Order : 24.09.2021 O R D E R PER KULDIP SI…

ORANGE ASSOCIATES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee stands allowed

ITA 2091/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jan 2021AY 2012-13

Section 40(2)(b)Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Orange Associates Pvt. Asst. CIT, Ltd. Circle-22(1), (Formerly One Source Vs. New Delhi Education Pvt. Ltd.) 9, Near Telephone Exchange, Daryaganj, New Delhi-110 002. PAN –AAACS 1177K (Appellant) (Respondent) Appellant By Sh. Tanpreet Kohli, CA. Respondent by Ms. Rakhi Vimal, Sr. DR Date of Hearing 05.01.2021 Date of Pronouncement 05.01.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee a…

MANGLA LAND DEVELOPMENT CORPORATION,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1998/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad06 Sept 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 1998/Ahd/2016 ("नधा"रण वष" / Assessment Year: 2010-11) Mangla Land Development Dcit बनाम/ Corporation Circle-5, Aaykar Bhavan, Vs. 103, K.P. Shopping Center Race Course Circle, Karelibaugh, Baroda- 390018 Baroda- 390007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aac Fm6 241 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Vijay Ranjan, Ar Shri L. P. Jain, Sr. Dr ""यथ" क" ओर से / Respondent By : सुनवाई क" तार"ख / Date Of 22/08/2019 Hearing घोषणा क" तार"ख /Date Of 06/09/2019 Pronouncement आदेश/O R D E R Per Mahavir Prasad - Jm: This Appeal Has Been Preferred By The Assessee Against The Order Of Ld. Cit(A) Cab-3/78/2014-15 Dated 30.05.2016 Arising Out Of Assessment Order Dated 26.03.2013 & Assessee Has Taken Solely Ground That On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming Impugned Disallowance Of Expenditure/Loss Of Rs. 27,57,500/- Made By The Ld. Ao.

For Appellant: Shri Vijay Ranjan, AR

Section 37(1)Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASSEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1998/Ahd/2016 ("नधा"रण वष" / Assessment Year: 2010-11) Mangla Land Development DCIT बनाम/ Corporation Circle-5, Aaykar Bhavan, Vs. 103, K.P. Shopping Center Race Course Circle, Karelibaugh, Baroda- 390018 Baroda- 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAC FM6 241 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Vijay Ranjan, AR Shri L. P. Jain, Sr. DR ""यथ…

M/S. SCT LTD.,GHAZIABAD vs. JCIT, GHAZIABAD

In the result, Assessee’s appeal is allowed

ITA 6959/DEL/2014[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyaassessment Year: 2011-12

For Appellant: Sh. Sanjiv Sapra, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/S SCT LTD., VS. JCIT, RANGE-2, C-15, INDUSTRIAL AREA, GHAZIABAD MEERUT ROAD, GHAZIABAD (PAN: AACCS03654G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sanjiv Sapra, Adv. Revenue by : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU, JM:- The Assessee has filed the Appeal against the Order dated 08.11.2017 of the Ld. CIT(A)-1, Gurgaon pertaining to assessment year 2010-11 on the following grounds:- 1. That the Ld. CIT(A) has erred in con…

MODULAR TANKS PVT. LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, BARODA

In the result, Grounds No

ITA 2733/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad04 Sept 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2733/Ahd/2016 "नधा"रण वष"/Assessment Year: 2013-14 Modular Tanks P.Ltd. Dcit, Cir.2(1)(2) Ff-7, Panorama Complex Vs Baroda-390 007. Opp: Welcome Hotel R.C. Dutt Road Baroda-3900 005. Pan : Aabcr 6370 C

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Mudit Nagpal, Sr.DR

Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘chchchch’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 2733/Ahd/2016 "नधा"रण वष"/Assessment Year: 2013-14 Modular Tanks P.Ltd. DCIT, Cir.2(1)(2) FF-7, Panorama Complex Vs Baroda-390 007. Opp: Welcome Hotel R.C. Dutt Road Baroda-3900 005. PAN : AABCR 6370 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Talati, AR Revenue by : Shri Mudit Nagpal, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 26/07/2018 घोषणा क" तार"ख /Date of Pron…

KRISHNA ENTERPRISES,MUMBAI vs. DCIT 24(2), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 6283/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6283/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2009-10) M/S. Krishna Enterprises बिधम/ Dcit-24(2), C-13 C/O. Bharat K. Patel & Co. Pratyakshakar Bhavan, Vs. 402, Rishikesh Apt. Opp. Bandra Kurla Comples, N.L. High School, S.V. Mumbai. Pin:400051 Road, Malad (West) Mumbai-400064 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaefk6063H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Bharat K. Patel (Ar) Revenue By: Shri Saurabh Deshpande( Dr) सुनवाई की तारीख / Date Of Hearing: 09.02.2018 घोषणा की तारीख /Date Of Pronouncement: 28.03.2018 आदेश / O R D E R

For Appellant: Shri Bharat K. Patel (AR)For Respondent: Shri Saurabh Deshpande( DR)

Section 143(2)Section 40A(2)(b)Section 41(1)Section 41ASection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6283/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2009-10) M/s. Krishna Enterprises बिधम/ DCIT-24(2), C-13 C/o. Bharat K. Patel & Co. Pratyakshakar Bhavan, Vs. 402, Rishikesh Apt. Opp. Bandra Kurla Comples, N.L. High School, S.V. Mumbai. Pin:400051 Road, Malad (West) Mumbai-400064 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAEFK6063H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Bharat K. Patel (AR) Revenue by: Shri Saurabh Deshpande( DR) सुनवाई की तारीख / Date of H…

SHRI AMIT ASHOKRAJ KAPOOR,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-6(1),, AHMEDABAD

Appeal is dismissed

ITA 2401/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad10 Oct 2017AY 2012-13

For Appellant: Shri Nitin M. Pathak, A.RFor Respondent: Shri V. K. Singh, Sr. D.R

Section 131(1)Section 143(3)Section 40Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 2401 & 2402/Ahd/2016 (Assessment Years: 20012-13 & 2013-14) Shri Amit Ashokraj Kapoor 3-A, Jaihind Society, Nr. Rambaug, Maninagar, Ahmedabad Appellant Vs. Dy. Commissioner of Income-tax, Circle-6(1), Ahmedabad Respondent PAN: AGMPK7410N आवेदक क" ओर से/By Assessee : Shri Nitin M. Pathak, A.R. राज"व क" ओर से/By Revenue : Shri V. K. Singh, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 05.10.2017 घोषणा क" तार"ख/Date of Pronouncement : 10.10.2017…