ALD Automotive Pvt. Ltd. v. DCIT

254 Taxmann 233Reported decision2018#24152 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing ALD Automotive Pvt. Ltd. v. DCIT

HIKE PVT LTD,DELHI vs. ACIT, CIRCLE-11(2), NEW DELHI

In the result, both the appeals are allowed

ITA 4314/DEL/2019[2014-15]Status: DisposedITAT Delhi22 Sept 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaita No. 4313/Del/2019, A.Y. 2013-14 Ita No. 4314/Del/2019, A.Y. 2014-15

Section 28Section 30Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4313/Del/2019, A.Y. 2013-14 ITA No. 4314/Del/2019, A.Y. 2014-15 Hike Private Limited Vs. Asstt. Commissioner of Income- 1, Nelson Mandela Road, tax , Bharti Crecent, Vasant Kunj, Circle-11(2), Phase - II, New Delhi New Delhi-110070 PAN : AAHCM5054A (APPELLANT) (RESPONDENT) Assessee by Shri Anil Bhalla, CA Revenue by Shri Anjula Jain, CIT(DR) Date of hearing: 14.09.2022 Date of Pronouncement: 22.09.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER:…

HIKE PVT LTD,DELHI vs. ACIT, CIRCLE-11(2), NEW DELHI

In the result, both the appeals are allowed

ITA 4313/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Sept 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaita No. 4313/Del/2019, A.Y. 2013-14 Ita No. 4314/Del/2019, A.Y. 2014-15

Section 28Section 30Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4313/Del/2019, A.Y. 2013-14 ITA No. 4314/Del/2019, A.Y. 2014-15 Hike Private Limited Vs. Asstt. Commissioner of Income- 1, Nelson Mandela Road, tax , Bharti Crecent, Vasant Kunj, Circle-11(2), Phase - II, New Delhi New Delhi-110070 PAN : AAHCM5054A (APPELLANT) (RESPONDENT) Assessee by Shri Anil Bhalla, CA Revenue by Shri Anjula Jain, CIT(DR) Date of hearing: 14.09.2022 Date of Pronouncement: 22.09.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER:…

DCIT, CIRCLE- 11(1), NEW DELHI vs. HMS REAL ESTATE PVT. LTD., NEW DELHI

Appeal of the Revenue is dismissed

ITA 3289/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Dec 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Hms Real Estate Pvt. Ltd. Circle- 11(1) 1 Ad, Vandhana Building , New Delhi 11, Tolstoy Marg, (Appellant) New Delhi Aacch0745G (Respondent)

Section 37(1)

…which was observed by the Assessing Officer and the case laws referred by the CIT(A) are not directly related to the case of the assessee. The Ld. DR relied upon the decision of the Hon’ble Bombay High Court in case of ALD Automotive Pvt. Ltd. Vs. DCIT (2018) 254 Taxmann 233 & also referred case of Video Plaza Vs. ITO that of Hon’ble Calcutta High Court being 385 ITR 404. 7. The Ld. AR submitted that the assessee company was incorporated on 12.06.2008 and is a wholly owned subsidiary of HBT Real Estate Holdings Ltd., Mauritius. The aforesaid company had been incorporated for the purpose of development and constru…

ALD Automotive Pvt. Ltd. v. DCIT (254 Taxmann 233) — Cited in 3 Judgments | BharatTax