Ajay Singh Deol v. JCIT

91 ITD 196Income Tax Appellate Tribunal2004#21593 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2020.

Judgments citing Ajay Singh Deol v. JCIT

Anjana Vinayak, Yamunanagar vs. ITO, W-1, Yamunanagar

In the result, appeal of the Assessee is allowed

ITA 247/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh20 Jul 2020AY 2014-15

For Appellant: Shri Raman Kumar Goyal, CCIT(Retd)For Respondent: Shri Arvind Sudarshan, JCIT DR

Section 57

…nsideration before a coordinate bench of this Tribunal, though in the context of deductions from business income, and the coordinate bench, extensively reproducing from binding judicial precedents, observed as follows in the case of A/ay Singh Deal Vs. [JCIT (91 ITD 196) 2004] : ….. It is thus clear that as long as the expense is incurred wholly and exclusively for the purpose of earning an income, even if it is not necessarily for earning that income, it will still be deductible in computation of income. What thus logically follows is that even in a situation in which proximate or immediate cause of an expendit…

Smt. Zeelia Zeena Mayzean Shenoy, Mangaluru vs. The Assistant Commissioner of Income Tax (International Taxation), Mangaluru

In the result, the appeals filed by the assessee are dismissed

ITA 1716/BANG/2019[2013-14]Status: DisposedITAT Bangalore27 Apr 2020AY 2013-14

Bench: Shri Chandra Poojari

For Appellant: Smt.Sheethal Borkar, AdvocateFor Respondent: Dr.Ganesh R.Ghale, Standing Counsel

Section 143(3)Section 234B

…nsideration before a coordinate bench of this Tribunal, though in the context of deductions from business income, and the coordinate bench, extensively reproducing from binding judicial precedents, observed as follows in the case of Ajay Singh Deol Vs. JCIT [(91 ITD 196) 2004]: 8. We find guidance from a passage from the judgment of House of Lords in the case of Atherton vs. British Insulated & Helsbey Cables Ltd. (1925) 10 Tax Cases 155 (HL), referred to with approval by the Hon'ble Supreme Court in the case of CIT vs. Chandulal Keshavlal & Co. (1960) 38 ITR 601 (SC), which reads as follows: "It was made clear…

Smt. Zeelia Zeena Mayzean Shenoy, Mangaluru vs. Income Tax Officer (International Taxation), Mangaluru

In the result, the appeals filed by the assessee are dismissed

ITA 1715/BANG/2019[2012-13]Status: DisposedITAT Bangalore27 Apr 2020AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Smt.Sheethal Borkar, AdvocateFor Respondent: Dr.Ganesh R.Ghale, Standing Counsel

Section 143(3)Section 234B

…nsideration before a coordinate bench of this Tribunal, though in the context of deductions from business income, and the coordinate bench, extensively reproducing from binding judicial precedents, observed as follows in the case of Ajay Singh Deol Vs. JCIT [(91 ITD 196) 2004]: 8. We find guidance from a passage from the judgment of House of Lords in the case of Atherton vs. British Insulated & Helsbey Cables Ltd. (1925) 10 Tax Cases 155 (HL), referred to with approval by the Hon'ble Supreme Court in the case of CIT vs. Chandulal Keshavlal & Co. (1960) 38 ITR 601 (SC), which reads as follows: "It was made clear…

DCIT 8(3)(1), Mumbai vs. United Home Entertainment P.Ltd, Mumbai

In the result, Revenue’s appeal for A

ITA 1977/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Dec 2016AY 2010-11

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain D C I T – 8(3)(1) M/S. United Home Room No. 615, 6Th Floor Entertainment Pvt. Ltd. Aayakar Bhavan, M.K. Road Vs. 4Th Floor, Peninsula Tower-I Mumbai 400020 Ganpatrao Kadam Marg Lower Parel, Mumbai 400022 Pan – Aaacv6668D Appellant Respondent

For Appellant: Shri S.K. PodarFor Respondent: None

Section 115JSection 143(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain , Judicial Member D C I T – 8(3)(1) M/s. United Home Room No. 615, 6th Floor Entertainment Pvt. Ltd. Aayakar Bhavan, M.K. Road Vs. 4th Floor, Peninsula Tower-I Mumbai 400020 Ganpatrao Kadam Marg Lower Parel, Mumbai 400022 PAN – AAACV6668D Appellant Respondent Appellant by: Shri S.K. Podar Respondent by: None Date of Hearing: 20.12.2016 Date of Pronouncement: 23.12.2016 O R D E R Per Jason P. Boaz, A.M. This appeal by Revenue is directed against the order of the CIT(A)-14, Mumbai dated…