How many judgments cite 7.4. In DCIT v. Shri Shah Rukh Khan?

30 judgments on BharatTax cite 7.4. In DCIT v. Shri Shah Rukh Khan (93 Taxmann.com 320), spanning 2018 to 2024.

Which sections of the Income Tax Act does 7.4. In DCIT v. Shri Shah Rukh Khan come up under?

It is most often cited in judgments turning on Section 132, Section 142(1), Section 153A, Section 234B, Section 271(1)(c), Section 69.

7.4. In DCIT v. Shri Shah Rukh Khan

93 Taxmann.com 320Income Tax Appellate Tribunal2018#3945 most cited

What is 7.4. In DCIT v. Shri Shah Rukh Khan authority for?

A notification issued under section 90(3) may supersede a Double Taxation Avoidance Agreement (DTAA) between India and another country, depending on its effective date. The taxability of income from immovable property under a DTAA, read with a relevant notification, is a key issue.

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

Also referred to as

DCIT v. Shri Shah Rukh Khan · section 90(3) · Article 6 DTAA · Notification No 91 · 2008 · immovable property income · DTAA superseding effect · taxability of income · India UAE DTAA · ITAT Mumbai

Sections most often in play

Section 132 Section 142(1)Section 153A Section 234B Section 271(1)(c)Section 69 Section 163 Section 143(2)

Issues it is cited on

section 90(3)section 65(b)section 65b(4)section 163 section 276 section 153b(1)azadi bachao andolan house property income section 65b section 90(2)section 65 section 16

Judgments citing 7.4. In DCIT v. Shri Shah Rukh Khan

P.K.Cotton Mills Pvt. Ltd., Meerut vs. Pr.CIT, Meerut

The appeal of the assessee is allowed

ITA 6039/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Apr 2021AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6039/Del/2017 (A.Y 2008-09) (Through Physical Hearing) P. K. Cotton Mills Pvt. Ltd. Vs Pr. Cit C/O. Rra Tax India, D-28, Meerut, South Extension, Part-1, New Uttar Pradesh Delhi Aadcp4270D (Appellant) (Respondent)

Section 143Section 263Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6039/DEL/2017 (A.Y 2008-09) (THROUGH PHYSICAL HEARING) P. K. Cotton Mills Pvt. Ltd. Vs Pr. CIT C/o. RRA Tax India, D-28, Meerut, South Extension, Part-1, New Uttar Pradesh Delhi AADCP4270D (APPELLANT) (RESPONDENT) Appellant by Dr. Rakesh Gupta, Adv Respondent by Sh. Mahesh Thakur, Sr. DR Date of Hearing 06.04.2021 Date of Pronouncement 20.04.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against order dated 25/07/2017 passe…

M/S Hindon Forge (P) Ltd., Meerut vs. DCIT, Ghaziabad

In the result, the appeal filed by the Assessee stands allowed

ITA 4738/DEL/2016[2003-04]Status: DisposedITAT Delhi05 May 2020AY 2003-04

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjay Malik, AdvocateFor Respondent: Sh. C.P. Singh, Sr. DR

Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-I”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 4738/DEL/2016 A.Y. : 2003-04 HINDON FORGE (P) LTD., DCIT,CIRCLE-1, GHAZIABAD C/O MALIK & CO., VS. HAPUR CHUNGI, CGO 1ST 305/7, THAPAR NAGAR, COMPLEX, FLOOR, MEERUT-250001 CENTRAL REVENUE (PAN: AAACH4606E) BUILDING, GHAZIABAD, UP (APPELLANT) (RESPONDENT) Assessee by : Sh. Sanjay Malik, Advocate Department by : Sh. C.P. Singh, Sr. DR. ORDER Assessee has filed the present appeal against the Order dated 06.6.2016 passed by the Ld. Commissioner of Income Tax (Appeals), Ghaziabad pertaining t…

Oriental Structural Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3116/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Feb 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.3116/Del./2017 Assessment Year: 2008-09 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE Commercial Block, New Delhi Hotel Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAAC0054F (Appellant) (Respondent) Appellant by Shri K.V.S.R. Krishna, CA Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 22.01.2020 Date of pronouncement 26.02.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR

Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER A.Y. : 2015-16 HARISH KUMAR, (HUF), Vs. DCIT, CIRCLE 34(1), 5/21, SHANTI NIKETAN, NEW DELHI ROOM NO. 804, 8TH FLOOR, NEW DELHI – 110 021 (PAN: AAAHH9496M) E-2 BLOCK, PRATYAKASH KAR BHAWAN, CIVIC CENTRE, NEW DELHI – 110 002 (Appellant) (Respondent) Assessee by : Sh. Naveen ND Gupta, CA & Sh. Ashu Goel, CA Department by : Sh. Amit Katoch, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 26.11.2018 of the Ld. Commissioner o…

Shri Sanjay Mittra, New Delhi vs. DCIT, New Delhi

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

ITA 5205/DEL/2016[2008-09]Status: DisposedITAT Delhi22 May 2019AY 2008-09

Bench: Sh. R.K Panda & Ms. Suchitra Kamble

Section 132Section 143Section 153Section 271Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.5205,5207&5208/Del/2016 Assessment Year: 2008-09, 2010-11 & 2011-12 Sanjay Mittra DCIT G-25, Green Park, Vs Central Circle-26 New Delhi New Delhi PAN No. AAGPM2907G (APPELLANT) (RESPONDENT) Appellant by Sh. Naveen ND Gupta,CA Sh. Ashu Goel, CA Respondent by Sh. S. S. Rana, CIT(DR) Date of hearing: 06/05/2019 Date of Pronouncement: 22/05/2019 ORDER PER R.K. PANDA, AM: 1. The above three appeals filed by the assessee are directed against the separate order…

York Scientific Industries Pvt. Ltd., Delhi vs. ITO, Ward- 27(4), New Delhi

In the result, the Appeal of the Assessee is dismissed

ITA 6030/DEL/2018[2006-07]Status: DisposedITAT Delhi24 Apr 2019AY 2006-07

Bench: Shri H.S. Sidhu

Section 133Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .No.-6030/Del/2018 (ASSESSMENT YEAR-2006-07) York Scientific Industries P. Ltd. vs ITO C/o Vinod Arora, 14, Chitra Vihar Ward 27(4), Delhi. New Delhi. PAN No. AAACY1002H (APPELLANT) (RESPONDENT) Appellant by Shri Suresh Anand, FCA Respondent by Shri S.L. Anuragi, Sr. DR ORDER This appeal filed by the Assessee is directed against the order dated 04.06.2018 of the Ld. CIT(Appeals)-9, New Delhi relevant to assessment year 2006-07 on the following grounds of appeal: - 1. “That on facts and circumstan…

Sh. Swami Sharan Garg, Muzaffarnagar vs. ITO, Muzaffarnagar

ITA 4549/DEL/2011[2001-02]Status: DisposedITAT Delhi03 Oct 2018AY 2001-02

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri V. Raj Kumar, AdvocateFor Respondent: Shri S.S. Rana, CIT DR

Section 143Section 271(1)Section 271(1)(C)Section 4Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.4549/Del./2011 (ASSESSMENT YEAR : 2001-02) Shri Swami Saran Garg, vs. ITO, Ward 2 (3), 66, Kambal Wala Bagh, New Delhi. Muzafarnagar. (PAN : AATPG8622P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V. Raj Kumar, Advocate REVENUE BY : Shri S.S. Rana, CIT DR Date of Hearing : 20.09.2018 Date of Order : 03.10.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, Shri Swami Saran Garg (hereinafter referred to as ‘the assessee’) by filing…

DCIT, New Delhi vs. M/S Phi Seeds (P) Ltd, Hyderabad

In the result, appeal of the Revenue in ITA

ITA 4366/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jun 2018AY 2007-08

Section 10(1)Section 143(3)Section 271(1)Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SH. O.P. KANT, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2004-05 DCIT, Vs. PHI Seeds Private Circle-14(1), New Delhi Limited,(Formerly PHI Seeds Ltd.), 6-3-1099/1100, Babukhan’s Millennium Centre, 3rd Floor, Raj Bhavan Road, Somajiguda, Hyderabad. PAN :AACCP3920F (Appellant) (Respondent) And Assessment year: 2006-05 DCIT, Vs. PHI Seeds Ltd., Circle-14(1), New Delhi B-4, Greater Kailash Enclave, New Delhi PAN :AACCP3920F (Appellant) (Respondent) And Assessment year: 2007-08 DCIT, Vs. PHI Seeds Private Limited,…

DCIT, New Delhi vs. M/S. Phi Seeds Ltd., New Delhi

In the result, appeal of the Revenue in ITA

ITA 6645/DEL/2013[2006-07]Status: DisposedITAT Delhi29 Jun 2018AY 2006-07

Section 10(1)Section 143(3)Section 271(1)Section 271(1)(C)Section 271(1)(c)

DCIT, New Delhi vs. M/S. Phi Seeds Private Limited, Hyderabad

In the result, appeal of the Revenue in ITA

ITA 6622/DEL/2013[2004-05]Status: DisposedITAT Delhi29 Jun 2018AY 2004-05

Section 10(1)Section 143(3)Section 271(1)Section 271(1)(C)Section 271(1)(c)