Bharat Hotels Ltd. v. DCIT

25 Taxmann.com 172Income Tax Appellate Tribunal#17381 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2020.

Also reported as

53 SOT 196

Judgments citing Bharat Hotels Ltd. v. DCIT

ITO (E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1131/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Dec 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…L/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by the officials appellant for discharging official duties, no evidence has been…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2872/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Dec 2020AY 2010-11

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…L/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by the officials appellant for discharging official duties, no evidence has been…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2871/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Dec 2020AY 2009-10

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2007-08 IILM Foundation, v. Asst. Director of Income Tax Rai School Complex, (Exemption), 3, Lodhi Institutional Area, Trust Circle-II, Laxmi Nagar, Lodhi Road, New Delhi. New Delhi. TAN/PAN: AAATR8309M (Appellant) (Respondent) ITAs No. 2675/DEL/2013, 2871/DEL/2014, 2872/DEL/2014 & 1131/DEL/2016 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Asst. Director of Income Tax v. IILM Foundation, (Exemption), Rai School Complex…

ADIT (E), New Delhi vs. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2675/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Dec 2020AY 2008-09

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…L/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by the officials appellant for discharging official duties, no evidence has been…

Iilm Foundaion, New Delhi vs. ADIT (Exemption), New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1142/DEL/2011[2007-08]Status: DisposedITAT Delhi24 Dec 2020AY 2007-08

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…L/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by the officials appellant for discharging official duties, no evidence has been…

Bharat Hotels Ltd. v. DCIT (25 Taxmann.com 172) — Cited in 5 Judgments | BharatTax