41 ITR 272 (SC) (iii) CIT v. Prithvi Insurance Co. Ltd.

73 ITR 685Supreme Court of India1969#21328 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2019.

Judgments citing 41 ITR 272 (SC) (iii) CIT v. Prithvi Insurance Co. Ltd.

M/S. Vignette India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 980/DEL/2013[2001-02]Status: DisposedITAT Delhi05 Sept 2019AY 2001-02

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Naina Soin Kapil, Sr. DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘D’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 388/Del/2009 : Asstt. Year : 2001-02 ITA No. 980/Del/2013 : Asstt. Year : 2001-02 M/s Vignette India Pvt. Ltd., Vs Deputy Commissioner of C/o Perfect Accounting and Income Tax, Circle-17(1), Shared Services Pvt. Ltd., E-20, New Delhi-110002 First Floor, Hauz Khas, New Delhi-110016 (APPELLANT) (RESPONDENT) PAN No. AABCV0946J Assessee by : Sh. Salil Kapoor, Adv. Revenue by : Ms. Naina Soin Kapil, Sr. DR Date of Hearing: 13.08.2019 Date of Pronouncement: 05.09.2…

Glaxosmithkline Asia (P) Ltd., Gurgaon vs. ACIT, Chandigarh

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1323/CHANDI/2012[2003-04]Status: DisposedITAT Chandigarh28 Sept 2018AY 2003-04

For Appellant: Sh. Neeraj Jain (C.A), Sh. Abhishek Mukherjee (C.A)For Respondent: Dr. Gulshan Raj

Section 143(3)

…ith by the two businesses. Law in this regard was laid down by the Supreme Court repeatedly in the following decisions: - Setabganj Sugar Mills Ltd. vs. CIT : 41 ITR 272 (SC) - CIT vs. Prithvi Insurance Co. Ltd.: 63 ITR 632 (SC) - Hoogly Trust (P) Ltd. v CIT 73 ITR 685 (SC) - L.M. Chhabda & Sons vs. CIT : 65 ITR 638 (SC) - Standard Refinery & Distillery Ltd. v. CIT: 79 ITR 589 (SC) - B.R. Ltd. v. V.P. Gupta: 113 ITR 647 (SC) - Produce Exchange Corporation Ltd. Vfs. CIT : 77 ITR 739 (SC) In the case of the appellant, aquafresh business is only part of same line of business, which the assessee is already engaged…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…e of products dealt with by the two businesses. (i) Produce Exchange Corporation Ltd. vs. CIT: 77 ITR 739 (SC) (ii) Setabganj Sugar Mills Ltd. vs. CIT : 41 ITR 272 (SC) (iii) CIT vs. Prithvi Insurance Co. Ltd.: 63 ITR 632 (SC) (iv) Hoogly Trust (P) Ltd. v CIT 73 ITR 685 (SC) (v) L.M. Chhabda& Sons vs. CIT : 65 ITR 638 (SC) (vi) Standard Refinery & Distillery Ltd. v. CIT: 79 ITR 589 (SC) (vii) B.R. Ltd. v. V.P. Gupta: 113 ITR 647 (SC) f) It has been held that expenditure incurred in connection with expansion of business, involving setting up of new unit, which satisfies the test of unity of control, interlacing o…

CIT vs. Hindustan Times Ltd

Appeal is partly allowed, to the extent it covers the first two questions;

ITA - 95 / 2011HC Delhi14 Sept 2012

…ure of the provision highlighting the non-obstante clause. 9. Learned counsel for the assessee contended that several judgments of the Supreme Court entitled CIT v. Prithvi Insurance Company Ltd. (1967) 63 ITR 632; Hooghly Trust Pvt. Ltd. v. CIT (1969) 73 ITR 685; Produce Exchange Corporation Ltd. v. CIT (1970) 77 ITR 739; B.R. Ltd. v. V.P. Gupta (1978) 113 ITR 647 as well as the judgment of this Court in Monnet (supra) and CIT v. Modi Industries Limited (1993) 200 ITR 341 have held that if there is common management, common business organization and administration, common fund and common place o…