(a) CIT v. Daisy Packers (P) Ltd.

220 Taxmann 331High Court2014#9764 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing (a) CIT v. Daisy Packers (P) Ltd.

ACIT, CENTRAL CIRCLE-3, NEW DELHI vs. CLARIDGE HOTELS P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 4874/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Jun 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4874/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Claridge Hotels Pvt. Ltd., Central Circle-3, 12, Aurangzeb Road, New Delhi-110055 New Delhi-1100011 (Appellant) (Respondent) Pan No. Aaacc0022B

For Appellant: Sh. Gaurav Jain, Adv. &For Respondent: Sh. Mahesh Shah, CIT DR
Section 145(3)

…taxmann.com 253. d. Judgment of the Hon'ble Delhi High Court in the case of Navyug Promoters (P.) Ltd. reported in 16 taxmann.com 292. 14 Claridge Hotels Pvt. Ltd. e. Judgment of the Hon'ble Gujarat High Court in the case of Daisy Packers P. Ltd. reported in 220 Taxmann 331. f. Judgment of the Hon'ble Rajasthan High Court in the case of Suram Holding Pvt. Ltd. reported in 220 Taxmann 327. g. Judgment of the Hon'ble Karnataka High Court in the case of Sarva Equity (P.) Ltd. reported in 225 Taxmann 172 h. Judgment of the Hon'ble ITAT Delhi in the case of ACIT vs. Jakson Limited: ITANO. 1140/Del/2017 i. Judgment of…

THE ITO, WARD-2(1)(1),, AHMEDABAD vs. M/S. GPSAR HEALTHCARE LTD.,, AHMEDABAD

In the result, both the appeals filed by the revenue on this issue for A

ITA 2905/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad18 Jan 2019AY 2011-12
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Kamlesh Makwana, Sr. D.R
Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 2894 & 2895 /Ahd/2016 Assessment Year 2011-12 to 2012-13 GPSAR Health Care Ltd. The DCIT, ‘Sagar’, Opp. Stock Circle-4, Exchange, Near Vs Ahmedabad Sahajanand College, (Respondent) Ahmedabad PAN: AABCG0509J (Appellant) ITA No. 2905 & 2906 /Ahd/2016 Assessment Year 2011-12 to 2012-13 The ITO, GPSAR Health Care Ward-2(1)(1), Ltd. ‘Sagar’, Opp. Ahmedabad Vs Stock Exchange, (Appellant) Near Sahajanand College, Ahmedabad PAN: AABCG0509J (Respondent) Revenue by:…

GPSAR HEALTH CARE LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AHMEDABAD

In the result, both the appeals filed by the revenue on this issue for A

ITA 2894/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad18 Jan 2019AY 2011-12
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Kamlesh Makwana, Sr. D.R
Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 2894 & 2895 /Ahd/2016 Assessment Year 2011-12 to 2012-13 GPSAR Health Care Ltd. The DCIT, ‘Sagar’, Opp. Stock Circle-4, Exchange, Near Vs Ahmedabad Sahajanand College, (Respondent) Ahmedabad PAN: AABCG0509J (Appellant) ITA No. 2905 & 2906 /Ahd/2016 Assessment Year 2011-12 to 2012-13 The ITO, GPSAR Health Care Ward-2(1)(1), Ltd. ‘Sagar’, Opp. Ahmedabad Vs Stock Exchange, (Appellant) Near Sahajanand College, Ahmedabad PAN: AABCG0509J (Respondent) Revenue by:…

NEHA HOME BUILDERS PVT. LTD.,MUMBAI vs. DCIT 13(1)(1), MUMBAI

ITA 3157/MUM/2018[2013-14]Status: DisposedITAT Mumbai05 Oct 2018AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm M/S. Neha Home Builders Pvt. Ltd., Vs. Dcit – 13(1)(1) 801, Hubtown Solaris Mumbai N.S. Phadke Marg, Off. Teli Galli Near Andheri Flyover Andheri (E), Mumbai – 400 069 Pan/Gir No.Aaccn7092E Appellant) .. Respondent)

Section 143(3)Section 2(22)Section 2(22)(e)Section 234BSection 27

…IN THE INCOME TAX APPELLATE TRIBUNAL “B ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM M/s. Neha Home Builders Pvt. Ltd., Vs. DCIT – 13(1)(1) 801, Hubtown Solaris Mumbai N.S. Phadke Marg, Off. Teli Galli Near Andheri Flyover Andheri (E), Mumbai – 400 069 PAN/GIR No.AACCN7092E Appellant) .. Respondent) Assessee by Shri Vimal Punmiya Revenue by Shri Purushottam Tripuri Date of Hearing 10/07/2018 Date of Pronouncement 05/10/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by assessee against the order of CIT(A)-21, Mumbai dated 06/03/2018 for A.Y.2013-14 in the matter o…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 190/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.187/Viz/2018 and 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 and 2009-10 respectively) The ACIT, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1st Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [PAN :ACVPM9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 189/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.187/Viz/2018 and 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 and 2009-10 respectively) The ACIT, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1st Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [PAN :ACVPM9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SUDHAKAR MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 188/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.187/Viz/2018 and 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 and 2009-10 respectively) The ACIT, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1st Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [PAN :ACVPM9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUTNUR vs. SUDHAKAR MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 187/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.187/Viz/2018 and 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 and 2009-10 respectively) The ACIT, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1st Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [PAN :ACVPM9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A…

ACIT CIRCLE-2(1), GWALIOR vs. ROYAL AUTOMOBILES P LTD, GWALIOR

In the result, both the appeals of the revenue are dismissed

ITA 122/AGR/2017[2012-13]Status: DisposedITAT Agra07 Dec 2017AY 2012-13

Bench: The Ao.

Section 2(22)(e)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA Before: Shri A.D. Jain, Judicial Member And Shri Dr. Mitha Lal Meena, Accountant Member ITA Nos. 121 & 122/Agra/2017 A.Ys: 2011-12 & 2012-13 ACIT, Circle-2(1), vs. Royal Automobiles Pvt. Ltd., Gwalior Chandravadni, Jhansi Road, Gwalior PAN: AACCR 9514 K (Appellant) (Respondent) Appellant by Shri Waseem Arshad, Sr. DR Respondent by Shri Mahesh Agarwal, CA Date of Hearing 13/11/2017 Date of Pronouncement 07/12/2017 ORDER PER BENCH: These appeals by the Revenue are directed against the order dated 12.01.2017 passed by the CIT(A), Gwalior for the Assessment…

ACIT CIRCLE-2(1), GWALIOR vs. ROYAL AUTOMOBILES P LTD, GWALIOR

In the result, both the appeals of the revenue are dismissed

ITA 121/AGR/2017[2011-12]Status: DisposedITAT Agra07 Dec 2017AY 2011-12

Bench: The Ao.

Section 2(22)(e)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA Before: Shri A.D. Jain, Judicial Member And Shri Dr. Mitha Lal Meena, Accountant Member ITA Nos. 121 & 122/Agra/2017 A.Ys: 2011-12 & 2012-13 ACIT, Circle-2(1), vs. Royal Automobiles Pvt. Ltd., Gwalior Chandravadni, Jhansi Road, Gwalior PAN: AACCR 9514 K (Appellant) (Respondent) Appellant by Shri Waseem Arshad, Sr. DR Respondent by Shri Mahesh Agarwal, CA Date of Hearing 13/11/2017 Date of Pronouncement 07/12/2017 ORDER PER BENCH: These appeals by the Revenue are directed against the order dated 12.01.2017 passed by the CIT(A), Gwalior for the Assessment…

D.C.I.T., CIRCLE-2, GWALIOR vs. M/S PREM MOTORS PVT LTD., GWALIOR

The appeals of the department are dismissed

ITA 327/AGR/2014[2010-11]Status: DisposedITAT Agra16 Nov 2017AY 2010-11
Section 2(22)(e)Section 22Section 40A(2)(b)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA Before: Shri A.D. Jain, Judicial Member And Shri Dr. Mitha Lal Meena, Accountant Member ITA Nos. 322/Agra/2015 A.Ys: 2011-12 ACIT, Circle-2, vs. Prem Motors, Gwalior Kanwal Complex, A.G. Office Road, Gwalior. PAN : AABCP 2035 Q (Appellant) (Respondent) ITA Nos. 327/Agra/2014 A.Ys: 2010-11 DCIT, Circle-2, vs. Prem Motors, Gwalior Kanwal Complex, A.G. Office Road, Gwalior. PAN : AABCP 2035 Q (Appellant) (Respondent) Appellant by Shri Waseem Arshad, Sr. DR Respondent by Shri Mahesh Agarwal, CA Date of Hearing 23.10.2017 Date of Pronouncement 16.11.2017 ITA…