Asianet Communications v. CIT

96 Taxmann.com 399High Court2018#3530 most cited
34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 2(42C)Section 250Section 28(va)Section 32(1)(ii)Section 36(1)(vii)

Issues it is cited on

enduring benefitintangible assetsrevenue expenditureindiabusiness

Judgments citing Asianet Communications v. CIT

CNB FINWIZ PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-6(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 4460/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S Cnb Finwiz Private Limited, Additional/Joint 302-303, Emca House 23/23B, Vs. Commissioner Of Income Ansari Road, Daryaganj, New Delhi. Tax (Appeal)-1/ Pan No.Aabcb2613A Acit, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…ITA No.4460/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S CNB FINWIZ PRIVATE LIMITED, ADDITIONAL/JOINT 302-303, EMCA House 23/23B, Vs. COMMISSIONER OF INCOME Ansari Road, Daryaganj, New Delhi. TAX (APPEAL)-1/ PAN No.AABCB2613A ACIT, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Gaurav Gupta, CA and Shri Mohan Chaudhary, Advocate Revenue by Shri Sabyasachi Roy, Sr. DR सुनवाईक"तारीख/ Date of hearin…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS "JRG SECURITIES LTD"),KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…se of B.Ravindran Pillai v. CIT (194 Taxman 477). 12. The decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra, was distinguished by the Hon’ble Madras High Court in the case of Asianet Communications Ltd. v. CIT (2018) 407 ITR 706 (Mad.). The relevant observations of the Hon’ble Madras High Court, reads as under:- “It would be relevant to note that in the case of Sharp Business System (supra) the joint-venture company was incorporated in the assessment year 2001-02 and in the first year of business, with a view to warding on competition, it entered into agreement by payin…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…se of B.Ravindran Pillai v. CIT (194 Taxman 477). 12. The decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra, was distinguished by the Hon’ble Madras High Court in the case of Asianet Communications Ltd. v. CIT (2018) 407 ITR 706 (Mad.). The relevant observations of the Hon’ble Madras High Court, reads as under:- “It would be relevant to note that in the case of Sharp Business System (supra) the joint-venture company was incorporated in the assessment year 2001-02 and in the first year of business, with a view to warding on competition, it entered into agreement by payin…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 241/COCH/2023[2013-14]Status: DisposedITAT Cochin14 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…se of B.Ravindran Pillai v. CIT (194 Taxman 477). 12. The decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra, was distinguished by the Hon’ble Madras High Court in the case of Asianet Communications Ltd. v. CIT (2018) 407 ITR 706 (Mad.). The relevant observations of the Hon’ble Madras High Court, reads as under:- “It would be relevant to note that in the case of Sharp Business System (supra) the joint-venture company was incorporated in the assessment year 2001-02 and in the first year of business, with a view to warding on competition, it entered into agreement by payin…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…se of B.Ravindran Pillai v. CIT (194 Taxman 477). 12. The decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra, was distinguished by the Hon’ble Madras High Court in the case of Asianet Communications Ltd. v. CIT (2018) 407 ITR 706 (Mad.). The relevant observations of the Hon’ble Madras High Court, reads as under:- “It would be relevant to note that in the case of Sharp Business System (supra) the joint-venture company was incorporated in the assessment year 2001-02 and in the first year of business, with a view to warding on competition, it entered into agreement by payin…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…se of B.Ravindran Pillai v. CIT (194 Taxman 477). 12. The decision of the Hon’ble Delhi High Court in the case of Sharp Business Solution, cited supra, was distinguished by the Hon’ble Madras High Court in the case of Asianet Communications Ltd. v. CIT (2018) 407 ITR 706 (Mad.). The relevant observations of the Hon’ble Madras High Court, reads as under:- “It would be relevant to note that in the case of Sharp Business System (supra) the joint-venture company was incorporated in the assessment year 2001-02 and in the first year of business, with a view to warding on competition, it entered into agreement by payin…

SAMKEET ARYA HOMES LLP,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 249/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-10

Section 133(6)Section 143(2)Section 37

…ITA No.249/Ahd/2024 Assessment Year: 2018-19 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2018-10 Samkeet Arya Homes LLP, The Income Tax Officer, B-604, Shapath IV, Ward – 3(3)(5), Opp. Karnavati Club, Ahmedabad. S.G. Highway, Vs. Ahmedabad – 380 015. [PAN – ACRFS 2181 D] (Appellant) (Respondent) Assessee by Ms. Shrunjal Shah, AR Revenue by Shri N.J. Vyas, Sr. DR Date of Hearing 16.05.2024 Date of Pronouncement 16.07.2024 O R D E R PER SUCHITRA KAMBLE: This a…

ALSTOM T & D INDIA LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 2094/CHNY/2014[2009-10]Status: DisposedITAT Chennai20 Nov 2023AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The Dcit / Ito (Tds), (Previously Areva T&D India V. Ltu, Limited) Chennai. 19/1, I.O.C, Gst Road, Pallavaram, Chennai – 600 062. [Pan: Aaacg-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Tushar Jarwal, Advocate &For Respondent: Shri. P. Divahar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The DCIT / ITO (TDS), (Previously Areva T&D India v. LTU, Limited) Chennai. 19/1, I.O.C, GST Road, Pallavaram, Chennai – 600 062. [PAN: AAACG-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 2081 & 2082/Chny/2014 िनधा"रण…

ALSTOM T & D INDIA LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 2093/CHNY/2014[2009-10]Status: DisposedITAT Chennai20 Nov 2023AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The Dcit / Ito (Tds), (Previously Areva T&D India V. Ltu, Limited) Chennai. 19/1, I.O.C, Gst Road, Pallavaram, Chennai – 600 062. [Pan: Aaacg-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Tushar Jarwal, Advocate &For Respondent: Shri. P. Divahar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The DCIT / ITO (TDS), (Previously Areva T&D India v. LTU, Limited) Chennai. 19/1, I.O.C, GST Road, Pallavaram, Chennai – 600 062. [PAN: AAACG-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 2081 & 2082/Chny/2014 िनधा"रण…

ACIT, CHENNAI vs. AREVA T & D INDIA LIMITED, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 2082/CHNY/2014[2009-2010]Status: DisposedITAT Chennai20 Nov 2023AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The Dcit / Ito (Tds), (Previously Areva T&D India V. Ltu, Limited) Chennai. 19/1, I.O.C, Gst Road, Pallavaram, Chennai – 600 062. [Pan: Aaacg-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Tushar Jarwal, Advocate &For Respondent: Shri. P. Divahar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The DCIT / ITO (TDS), (Previously Areva T&D India v. LTU, Limited) Chennai. 19/1, I.O.C, GST Road, Pallavaram, Chennai – 600 062. [PAN: AAACG-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 2081 & 2082/Chny/2014 िनधा"रण…

ACIT, CHENNAI vs. AREVA T & D INDIA LIMITED, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 2081/CHNY/2014[2009-2010]Status: DisposedITAT Chennai20 Nov 2023AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The Dcit / Ito (Tds), (Previously Areva T&D India V. Ltu, Limited) Chennai. 19/1, I.O.C, Gst Road, Pallavaram, Chennai – 600 062. [Pan: Aaacg-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Tushar Jarwal, Advocate &For Respondent: Shri. P. Divahar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The DCIT / ITO (TDS), (Previously Areva T&D India v. LTU, Limited) Chennai. 19/1, I.O.C, GST Road, Pallavaram, Chennai – 600 062. [PAN: AAACG-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 2081 & 2082/Chny/2014 िनधा"रण…

VIRAJ PROFILES LTD.,MUMBAI vs. DY CIT-CC-3(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 775/MUM/2021[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 776 & 775/MUM/2021 (A.Y. 2011-12 & 2013-14) M/s. Viraj Profiles Limited v. DCIT, Central Circle 3(2) 1st Floor, Viraj Towers Room No. 402, 4th Floor JN of Andheri Kurla Road Aayakar Bhavan W.E. Highway, Andheri (E) Mumbai - 400020 Mumbai- 400069 PAN: AABCV1740N (Appellant) (Respondent) ITA NO.2098 & 2097/MUM/2021 (A.Y: 2011-12 & 2013-14) DCIT, Central Range – 3(2) v. M/s. Viraj Profiles Limited Central Range - 3 1st Floor, Viraj Tower Room…

MAHINDRA HOLIDAYS AND RESORTS INDIA LTD.,CHENNAI vs. DCIT LTU 1 , CHENNAI

In the result the appeals of the assessee i

ITA 1012/CHNY/2019[2015-16]Status: DisposedITAT Chennai10 May 2023AY 2015-16

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 944/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 943/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 942/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 941/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 940/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 939/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 938/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

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