42 (Del.) (iii) ARA Trading & Investments (P) Ltd. vs. DCIT, 47 SOT 172 (Pune) (iv). ITO v. Radha Birju Patel

24 Taxmann.com 223Reported decision2012#23891 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2019.

Judgments citing 42 (Del.) (iii) ARA Trading & Investments (P) Ltd. vs. DCIT, 47 SOT 172 (Pune) (iv). ITO v. Radha Birju Patel

ACIT 19(2), Mumbai vs. Pheroz R. Mody, Mumbai

In the result, appeal filed by the revenue for assessment year 2009-

ITA 2084/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Oct 2019AY 2009-10

Bench: Shri S. Rifaur Rahman (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 The Acit-19(2), Mr. Pheroz Rustom Mody, Room No. 207, 404, Daisylea, Pleasnt Road, Matru Mandir, Malabar Hill, Nepean Sea Road, Mumbai - 400007 Vs. Mumbai - 400006 Pan: Aaepm3855D (Appellant) (Respondent) Revenue By : Shri Kumar Padmapani Bora (Dr) Assessee By : Shri Pradeep Sharma (Ar) Date Of Hearing: 18/09/2019 Date Of Pronouncement: 31/10/2019

For Appellant: Shri Pradeep Sharma (AR)For Respondent: Shri Kumar Padmapani Bora (DR)

Section 143(2)Section 143(3)Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-10 The ACIT-19(2), Mr. Pheroz Rustom Mody, Room No. 207, 404, Daisylea, Pleasnt Road, Matru Mandir, Malabar Hill, Nepean Sea Road, Mumbai - 400007 Vs. Mumbai - 400006 PAN: AAEPM3855D (Appellant) (Respondent) Revenue by : Shri Kumar Padmapani Bora (DR) Assessee by : Shri Pradeep Sharma (AR) Date of Hearing: 18/09/2019 Date of Pronouncement: 31/10/2019 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the revenue against the order dated 22.01.2018 passed b…

M/S. Eastman Industries Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose and that of Revenue is partly allowed for statistical purposes

ITA 286/DEL/2013[2008-09]Status: DisposedITAT Delhi09 Jun 2017AY 2008-09

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: 1. (a) That the Learned CIT(A) has erred in sustaining the disallowance under se

Section 14ASection 28Section 37(1)

…ing decisions : (i). CIT vs. Gopal Purohit, 188 Taxman 140 (Bom.) (ii). ITO vs. Rohit Anand, 34 SOT 42 (Del.) (iii) ARA Trading & Investments (P) Ltd. vs. DCIT, 47 SOT 172 (Pune) (iv). ITO vs. Radha Birju Patel 46 SOT 23 (Mum) (v). Apoorva Patni v. Addl. CIT, 24 Taxmann.com 223 (Pune) ITA Nos. 286 & 45/Del./2013 28 We have also gone through the above decisions and we find that the claim of the assessee is supported by the above decisions. No contrary decisions are cited on behalf of the Revenue to support the stand taken by the Assessing Officer. We accordingly find no justification to support the findings of t…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero 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 Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…