Aligarh Muslim University v. ITO

189 TTJ 794Income Tax Appellate Tribunal#17076 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2021.

Judgments citing Aligarh Muslim University v. ITO

Hero Moto Corp Ltd., New Delhi vs. Neac, Delhi

ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal
Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C

…cribed form, to this effect. It is further submitted that the onus is on the assessing officer to establish whether tax has been paid or not by the recipient. [Refer: Jagran Prakashan Ltd. v. Dy. CIT 345 ITR 288 (All. HC) and Aligarh Muslim University v. ITO: 189 TTJ 794 (Agra ITAT)] In view of the aforesaid, since the AO has not established that the recipients have not discharged their tax liability qua receipt from the appellant, no disallowance under section 40(a)(ia) of the Act is called for. For the aforesaid cumulative reasons, no portion of the aforesaid expenditure incurred during the year calls for being…

M/S Spice Mobility Ltd., Noida vs. Addl. CIT (TDS), Noida

Appeals are partly allowed for statistical purpose

ITA 2289/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Sept 2018AY 2011-12

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

Section 192(1)Section 194CSection 201Section 201(1)Section 271C

…DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Spice Mobility Ltd. Vs Addl. CIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sec…

M/S Spice Mobility Ltd., Noida vs. Addl. CIT (TDS), Noida

Appeals are partly allowed for statistical purpose

ITA 2288/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Sept 2018AY 2012-13

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

Section 192(1)Section 194CSection 201Section 201(1)Section 271C

…DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Spice Mobility Ltd. Vs Addl. CIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sec…

M/S Spice Mobility Ltd., Noida vs. Addl. CIT (TDS), Noida

Appeals are partly allowed for statistical purpose

ITA 2287/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Sept 2018AY 2012-13

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

Section 192(1)Section 194CSection 201Section 201(1)Section 271C

…DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Spice Mobility Ltd. Vs Addl. CIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sec…

M/S. Spice Mobility Limited, Noida vs. ACIT (TDS), Noida

Appeals are partly allowed for statistical purpose

ITA 2286/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Sept 2018AY 2011-12

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

Section 192(1)Section 194CSection 201Section 201(1)Section 271C

…DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Spice Mobility Ltd. Vs Addl. CIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida AABCM5619D (RESPONDENT) (APPELLANT) Spice Mobility Ltd. Vs ACIT(TDS) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sec…

Aligarh Muslim University v. ITO (189 TTJ 794) — Cited in 5 Judgments | BharatTax