ACIT v. Sanjay Enterprises

23 SOT 498Income Tax Appellate Tribunal2008#19976 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2017 to 2023.

Issues it is cited on

explanation to section 37related party transactionprohibited by lawsection 194jsection 18section 36(1)(vii)section 36(1)(iii)commercial expediencysection 29section 194section 36(1)section 37(1)

Judgments citing ACIT v. Sanjay Enterprises

Addl.CIT, Special Range-4, New Delhi vs. Intervo Technologies P.Ltd, New Delhi

In the result, appeal of the revenue is partly allowed

ITA 5509/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Oct 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. CIT, Special Range-4, New M/s. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram vs Tower, Rajendra Place, New . Delhi-110008 (PAN: AABCR7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. CIT, Special Range-4, New vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. vs. Addl. CIT, Special Range-4, New Delhi.…

Intervo Technologies P.Ltd, New Delhi vs. Addl.CIT, Special Range-4, New Delhi

In the result, appeal of the revenue is partly allowed

ITA 5268/DEL/2018[2015-16]Status: DisposedITAT Delhi19 Oct 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. CIT, Special Range-4, New M/s. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram vs Tower, Rajendra Place, New . Delhi-110008 (PAN: AABCR7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. CIT, Special Range-4, New vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. vs. Addl. CIT, Special Range-4, New Delhi.…

Intervo Technologies P.Ltd, New Delhi vs. Addl.CIT, Special Range-4, New Delhi

In the result, appeal of the revenue is partly allowed

ITA 5267/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Oct 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. CIT, Special Range-4, New M/s. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram vs Tower, Rajendra Place, New . Delhi-110008 (PAN: AABCR7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. CIT, Special Range-4, New vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. vs. Addl. CIT, Special Range-4, New Delhi.…

ACIT, Faridabad vs. M/S Va Tech Esher Wyss Flovel Ltd, Faridabad

In the result, appeal of the Revenue is allowed partly for statistical purposes

ITA 1675/DEL/2010[2005-06]Status: DisposedITAT Delhi13 Nov 2017AY 2005-06

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2005-06 Vs. M/S. Va Tech Esher Wyas Asstt. Commissioner Of Income Tax, Circle I, Block –I-B, Cgo Flovel Ltd., 49/5, Mathura Road, Complex, Nh-4, Faridabad Village Prithla, Faridabad Pan : Aaacf0010A (Appellant) (Respondent) Assessee By Sh. Ashwani Taneja, Adv. Department By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 23.10.2017 Date Of Pronouncement 13.11.2017 Order Per O.P. Kant, A.M.:

Section 143(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2005-06 Vs. M/s. Va Tech Esher Wyas Asstt. Commissioner of Income Tax, Circle I, Block –I-B, CGO Flovel Ltd., 49/5, Mathura Road, Complex, NH-4, Faridabad Village Prithla, Faridabad PAN : AAACF0010A (Appellant) (Respondent) Assessee by Sh. Ashwani Taneja, Adv. Department by Sh. H.K. Choudhary, CIT(DR) Date of hearing 23.10.2017 Date of pronouncement 13.11.2017 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 05/02/2010…

ACIT v. Sanjay Enterprises (23 SOT 498) — Cited in 4 Judgments | BharatTax