54 SOT 398)(JP) 3 M/s. Inter Carat Jewellery Pvt. Ltd. (d) J.R Solvent Industries (P) Ltd. v. CIT

209 Taxmann 18High Court2012#19935 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing 54 SOT 398)(JP) 3 M/s. Inter Carat Jewellery Pvt. Ltd. (d) J.R Solvent Industries (P) Ltd. v. CIT

ITO (INTL. TAXATION), NEW DELHI vs. M/S ASIAN HOTELS NORTH LTD., DELHI

In the result, the appeal of the Revenue is dismissed

ITA 210/DEL/2016[2013-14]Status: DisposedITAT Delhi15 Mar 2022AY 2013-14

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri N.C. Swain, CIT-DR

Section 115ASection 195Section 195(2)Section 9(1)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2013-14 ITO (Intt. Taxation) Vs. Asian Hotels North Ltd. Ward 1 (1)(1) Bhikaji Cama Place, New Delhi. MG/Ring Road, Delhi PAN AAACA0125H (Appellant) (Respondent) Department by: Shri N.C. Swain, CIT-DR Assessee by : Shri M.P. Rastogi, Advocate Date of Hearing 16/02/2022 Date of 15/03/2022 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is against the order passed by the Ld. Commissioner of Income Tax (Appeals)-42, New Delhi (“CIT(A)…

INTER CARAT JEWELLERY PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 8(2)(1), MUMBAI

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

ITA 307/MUM/2018[2006-07]Status: DisposedITAT Mumbai07 Mar 2018AY 2006-07

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri B.R. Baskaran (AM)& Shri Pawan Singh (JM) S.A. No. 107/Mum/2018 arising out of I.T.A. No. 307/Mum/2018 (Assessment Year 2006-07) & I.T.A. No. 307/Mum/2018 (Assessment Year 2006-07) M/s. Inter Carat ITO 8(2)(1) Vs. Jewellery Pvt. Ltd. 2nd Floor Unit No. 14, New Nandu Aayakar Bhavan Industrial Estate M.K. Road Shanti Nagar, Mahakali Mumbai-400020. Caves Road, Andheri (E) Mumbai-400 093. PAN : AABCI1023K (Appellant) (Respondent) Assessee by Shri Prakash K. Jotwani Department by Shri Rajat Mittal Date of Hearing 28.02.2018 Date of Pronouncement 07…

R.R.CHEMICALS & INDUSTRIES P.LTD,MUMBAI vs. ITO 13(3)(2), MUMBAI

In the result, both the appeals of the assessee are partly allowed

ITA 61/MUM/2017[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am) I.T.A. No. 61/Mum/2017 (Assessment Year 2009-10) I.T.A. No. 62/Mum/2017 (Assessment Year 20 10-11)

Section 133(6)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri B.R. Baskaran (AM) I.T.A. No. 61/Mum/2017 (Assessment Year 2009-10) I.T.A. No. 62/Mum/2017 (Assessment Year 20 10-11) M/s. R.R. Chemicals & ITO Ward 13(3)(2) Industries Pvt. Ltd. Vs. Aayakar Bhavan Unit No. 3, Shree Krishna M.K. Road Commercial Centre Mumbai-400 020. 6 Udyog Nagar, S.V. Road Goregaon West Mumbai-400 062. PAN : AABCR3019C (Appellant) (Respondent) Assessee by Shri Syam Agrawal Department by Shri Ram Tiwari Date of Hearing 21.9.2017 Date of Pronouncement 21.9.2017 O R D E R Both the appeals filed by the assessee are directed a…

VAN OORD DREDGING AND MARINE CONTRACTORS,MUMBAI vs. ADDL DIT (IT) RG 2, MUMBAI

In the result, appeal of the assessee stands partly allowed

ITA 7589/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Oct 2016AY 2009-10

Bench: Shri G S Pannu & Shri Amit Shukla & Ita No. : 7589/Mum/2012 (Assessment Year: 2009-10) Van Oord Dredging & Marine Vs Addl. Director Of Income-Tax Contractors Bv, (International Taxation)-Range-2, 2Nd Floor, Central Plaza, First Floor, Room No.108, Cst Road, Kalina, Scindhia House, Ballard Estate, Mumbai -400 098 Mumbai -400 038 "थयी लेखा सं.:Pan : Aaach 3500 M अपीलाथ" (Appellant) ""यथ" (Respondent) Applicant By : "ी Shri Porus Kaka Respondent By : "ी Jshri N K Chand सुनवाई क" तार"ख /Date Of Hearing : 11-07-2016 घोषणा क" तार"ख /Date Of Pronouncement : 07-10-2016 आदेश Order अिमत शु"ला, "याियक सद"य: Per Amit Shukla, J.M.: The Aforesaid Appeal Has Been Filed By The Assessee Against Final Assessment Order Dated 30.10.2012, Passed Under Section 143(3) R.W.S. 144C(13) In Pursuance Of Direction Given By The Dispute Resolution Panel (Drp) Under Section 144C(5) Vide Order Dated 29.09.2012, For The Assessment Year 2009-10. In The Grounds Of Appeal, The Assessee Has Raised Following Grounds:- “1. On The Facts & In The Circumstances Of The Case & In Aw, The Learned Ao, Based On Directions Of Drp Erred In Making Addition Of Rs.24,80,29,144 (I.E. Management Service Fees Of Rs.22,57,89,998 & Reimbursement Of 2 Van Oord Dredging & Marine Contractors Bv

Section 143(3)Section 144C(5)

…1 Van Oord Dredging and Marine Contractors Bv ITA No. : 7589/Mum/2012 आयकर अपील" अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER AND ITA No. : 7589/Mum/2012 (Assessment year: 2009-10) Van Oord Dredging and Marine Vs Addl. Director of Income-tax Contractors BV, (International Taxation)-Range-2, 2nd Floor, Central Plaza, First Floor, Room No.108, CST Road, Kalina, Scindhia House, Ballard Estate, Mumbai -400 098 Mumbai -400 038 "थय…