Bharat Gears Ltd. v. CIT

205 Taxmann 357Reported decision#10588 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2018.

Judgments citing Bharat Gears Ltd. v. CIT

SODEXO FOOD SOLUTIONS INDIA P LTD,MUMBAI vs. DCIT RG 8(3), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 304/MUM/2014[2002-03]Status: DisposedITAT Mumbai08 Aug 2018AY 2002-03

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

SODEXO FOOD SOLUTIONS INDIA P.LTD ( FORMELRY KNWONA S RADHAKRISHNA HOSPIALALITY SERVICES P.LTD),MUMBAI vs. ASST CIT 8(3), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 7042/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Aug 2018AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

ACIT 8(3), MUMBAI vs. SODEXO FOOD SOLUTIONS INDIA P.LTD ( FORMERLY KNOWN AS RADHAKRISHNA HOSPITALITY SERVICES P.LTD)), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6864/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Aug 2018AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

ACIT, KOTA vs. MANGALAM CEMENT LTD., KOTA

In the result, appeal of the revenue is dismissed

ITA 461/JPR/2017[2013-14]Status: DisposedITAT Jaipur13 Sept 2017AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Rolly Agarwal (CIT)
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 362/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke M/s. Mangalam Cement Ltd., The ACIT, Vs. Aditya Nagar-326520, Morak, Circle-1, Tehsil : Ramganjmandi, Kota. Distt. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABCM 6602 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 461/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke The ACIT, M/s. Mangalam Cem…

MANGALAM CEMENT LIMITED,JAIPUR vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

ITA 362/JPR/2017[3013-14]Status: DisposedITAT Jaipur13 Sept 2017AY 3013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Rolly Agarwal (CIT)
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh HkkxpUn] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 362/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke M/s. Mangalam Cement Ltd., The ACIT, Vs. Aditya Nagar-326520, Morak, Circle-1, Tehsil : Ramganjmandi, Kota. Distt. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABCM 6602 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 461/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke The ACIT, M/s. Mangalam Cem…

ACIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LTD., NEYVELI

In the result, the Revenue’s appeals in ITA Nos

ITA 222/CHNY/2009[2000-01]Status: DisposedITAT Chennai26 Jun 2015AY 2000-01

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…आयकर अपील"य अ"धकरण, ए "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/s. Neyveli Lignite of Income Tax, Corporation Ltd, Company Circle IV(4), Neyveli 607 801. Chennai [PAN AAACN 1121C] ITA Nos. 782/2005 & 177/2009. (Assessment years: Nil, 2001-2002) M/s. Neyveli Lignite Corporat…

M/S. NEYVELI LIGNITE CORPORATIONLIMITED,NEYVELI vs. ACIT, CHENNAI

In the result, the Revenue’s appeals in ITA Nos

ITA 177/CHNY/2009[2001-02]Status: DisposedITAT Chennai26 Jun 2015AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…आयकर अपील"य अ"धकरण, ए "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/s. Neyveli Lignite of Income Tax, Corporation Ltd, Company Circle IV(4), Neyveli 607 801. Chennai [PAN AAACN 1121C] ITA Nos. 782/2005 & 177/2009. (Assessment years: Nil, 2001-2002) M/s. Neyveli Lignite Corporat…

ACIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the Revenue’s appeals in ITA Nos

ITA 529/CHNY/2006[2002-03]Status: DisposedITAT Chennai26 Jun 2015AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…आयकर अपील"य अ"धकरण, ए "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/s. Neyveli Lignite of Income Tax, Corporation Ltd, Company Circle IV(4), Neyveli 607 801. Chennai [PAN AAACN 1121C] ITA Nos. 782/2005 & 177/2009. (Assessment years: Nil, 2001-2002) M/s. Neyveli Lignite Corporat…

M/S. NEYVELI LIGNITE CORPORATION LIMITED,NEYVELI vs. ITO, CUDDALORE

In the result, the Revenue’s appeals in ITA Nos

ITA 782/CHNY/2005[-]Status: DisposedITAT Chennai26 Jun 2015

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…आयकर अपील"य अ"धकरण, ए "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/s. Neyveli Lignite of Income Tax, Corporation Ltd, Company Circle IV(4), Neyveli 607 801. Chennai [PAN AAACN 1121C] ITA Nos. 782/2005 & 177/2009. (Assessment years: Nil, 2001-2002) M/s. Neyveli Lignite Corporat…

ACIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the Revenue’s appeals in ITA Nos

ITA 374/CHNY/2004[2001-02]Status: DisposedITAT Chennai26 Jun 2015AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai

For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37

…आयकर अपील"य अ"धकरण, ए "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/s. Neyveli Lignite of Income Tax, Corporation Ltd, Company Circle IV(4), Neyveli 607 801. Chennai [PAN AAACN 1121C] ITA Nos. 782/2005 & 177/2009. (Assessment years: Nil, 2001-2002) M/s. Neyveli Lignite Corporat…