373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd.

402 ITR 309High Court2018#14170 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Judgments citing 373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd.

Commissioner of Income Tax-IV vs. Mis Indo Rama Textiles Ltd

The appeals are disposed of in the aforesaid terms

ITA/395/2014HC Delhi23 Jan 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…they India (P) Ltd. ITA No. 193 of 2015 (order dated 13.03.2015) (viii) CIT v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd. [2015] 373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd. [2011] 335 ITR 438 (Cal) (x) Sunbeam Auto (P.) Ltd. v. PCIT [2018] 402 ITR 309 (Del) (xi) PCIT v. Nestle India Ltd. [ITA 303 of 2023 (Order dated 04.07.2023)] Analysis and Reasons: 12. We have heard the learned counsel for the parties and perused the record. 13. As would be evident from the narration of facts and the submissions recorded hereinabove, the nature of subsidy in the hands of an assessee is fact-cent…

Commissioner of Income Tax-IV vs. Mis Indo Rama Synthetics Ltd

The appeals are disposed of in the aforesaid terms

ITA/396/2014HC Delhi23 Jan 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…they India (P) Ltd. ITA No. 193 of 2015 (order dated 13.03.2015) (viii) CIT v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd. [2015] 373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd. [2011] 335 ITR 438 (Cal) (x) Sunbeam Auto (P.) Ltd. v. PCIT [2018] 402 ITR 309 (Del) (xi) PCIT v. Nestle India Ltd. [ITA 303 of 2023 (Order dated 04.07.2023)] Analysis and Reasons: 12. We have heard the learned counsel for the parties and perused the record. 13. As would be evident from the narration of facts and the submissions recorded hereinabove, the nature of subsidy in the hands of an assessee is fact-cent…

Commissioner of Income Tax-IV vs. Mis Indo Rama Textiles Ltd

The appeals are disposed of in the aforesaid terms

ITA/392/2014HC Delhi23 Jan 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…they India (P) Ltd. ITA No. 193 of 2015 (order dated 13.03.2015) (viii) CIT v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd. [2015] 373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd. [2011] 335 ITR 438 (Cal) (x) Sunbeam Auto (P.) Ltd. v. PCIT [2018] 402 ITR 309 (Del) (xi) PCIT v. Nestle India Ltd. [ITA 303 of 2023 (Order dated 04.07.2023)] Analysis and Reasons: 12. We have heard the learned counsel for the parties and perused the record. 13. As would be evident from the narration of facts and the submissions recorded hereinabove, the nature of subsidy in the hands of an assessee is fact-cent…

Commissioner of Income Tax-IV vs. Mis Indo Rama Synthetics Ltd

The appeals are disposed of in the aforesaid terms

ITA/397/2014HC Delhi23 Jan 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…they India (P) Ltd. ITA No. 193 of 2015 (order dated 13.03.2015) (viii) CIT v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd. [2015] 373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd. [2011] 335 ITR 438 (Cal) (x) Sunbeam Auto (P.) Ltd. v. PCIT [2018] 402 ITR 309 (Del) (xi) PCIT v. Nestle India Ltd. [ITA 303 of 2023 (Order dated 04.07.2023)] Analysis and Reasons: 12. We have heard the learned counsel for the parties and perused the record. 13. As would be evident from the narration of facts and the submissions recorded hereinabove, the nature of subsidy in the hands of an assessee is fact-cent…

Commissioner of Income Tax-IV vs. Mis Indo Rama Synthetics (I) Ltd

The appeals are disposed of in the aforesaid terms

ITA/394/2014HC Delhi23 Jan 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…they India (P) Ltd. ITA No. 193 of 2015 (order dated 13.03.2015) (viii) CIT v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd. [2015] 373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd. [2011] 335 ITR 438 (Cal) (x) Sunbeam Auto (P.) Ltd. v. PCIT [2018] 402 ITR 309 (Del) (xi) PCIT v. Nestle India Ltd. [ITA 303 of 2023 (Order dated 04.07.2023)] Analysis and Reasons: 12. We have heard the learned counsel for the parties and perused the record. 13. As would be evident from the narration of facts and the submissions recorded hereinabove, the nature of subsidy in the hands of an assessee is fact-cent…

Cornmisstorrer of Income Tax-IV vs. Mis Indo Rama Synthetics Ltd

The appeals are disposed of in the aforesaid terms

ITA/398/2014HC Delhi23 Jan 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…they India (P) Ltd. ITA No. 193 of 2015 (order dated 13.03.2015) (viii) CIT v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd. [2015] 373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd. [2011] 335 ITR 438 (Cal) (x) Sunbeam Auto (P.) Ltd. v. PCIT [2018] 402 ITR 309 (Del) (xi) PCIT v. Nestle India Ltd. [ITA 303 of 2023 (Order dated 04.07.2023)] Analysis and Reasons: 12. We have heard the learned counsel for the parties and perused the record. 13. As would be evident from the narration of facts and the submissions recorded hereinabove, the nature of subsidy in the hands of an assessee is fact-cent…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…he case of Ponni Sugar (supra), held that the subsidy received by the assessee was capital receipt not liable to tax. The following decisions are also to the same effect: • CIT v. Chaphalkar Brothers Pune : 400 ITR 279 (SC) • Sunbeam Auto Pvt. Ltd. v. PCIT : 402 ITR 309 (Del.) • Bougainvillea Multiplex Entertainment Centre (P.) Ltd.: 373 ITR 14 (Del) • CIT vs. Siya Ram Garg (HUF): 237 CTR 21 (P&H) • CIT vs. Talbros Engineering Ltd.: 386 ITR 154 (P&H) • CIT vs Rasoi Ltd.: 335 ITR 438 (Cal.) • DCIT vs. Inox Leisure Ltd.: 351 ITR 314 (Guj) • Garden Silk Mills Ltd. v. CIT and Anr. : 394 ITR 192 (Guj.) • CIT vs. Birl…

373 ITR 14 (Del) (ix) CIT v. Rasoi Ltd. (402 ITR 309) — Cited in 7 Judgments | BharatTax