Bharat Seats Ltd. v. JCIT

120 Taxmann 210High Court2002#14756 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2018 to 2021.

Issues it is cited on

section 2(13)non-compete feesection 28(i)section 28(iv)section 43(1)commercial rightsfull value of considerationright to receivelack of enquirysection 48section 40(a)(i)section 45

Judgments citing Bharat Seats Ltd. v. JCIT

Interglobe Aviation Ltd., New Delhi vs. JCIT, Special Range- 4, New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 7695/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Oct 2021AY 2015-16

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “C”: NEW DELHI ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 432, 433 & 7695/Del/2018 (Assessment Years: 2013-14, 2014-15, & 2015-16) M/s. InterGlobe Aviation Ltd., JCIT, Ground Floor, Central Wing, Vs. Special Range : 4, Thapar House, 124 – Janpath, New Delhi. New Delhi – 110 001. PAN: AABCI2726B AND ITA Nos. 412 and 413/Del/2018 (Assessment Years: 2013-14 & 2014-15) JCIT, M/s. InterGlobe Aviation Ltd., Special Range : 4, Vs. Ground Floor, Central Wing, New Delhi. Thapar House, 1…

Interglobe Aviation Ltd., New Delhi vs. Addl. CIT, Special Range- 4, New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 433/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Oct 2021AY 2014-15

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “C”: NEW DELHI ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 432, 433 & 7695/Del/2018 (Assessment Years: 2013-14, 2014-15, & 2015-16) M/s. InterGlobe Aviation Ltd., JCIT, Ground Floor, Central Wing, Vs. Special Range : 4, Thapar House, 124 – Janpath, New Delhi. New Delhi – 110 001. PAN: AABCI2726B AND ITA Nos. 412 and 413/Del/2018 (Assessment Years: 2013-14 & 2014-15) JCIT, M/s. InterGlobe Aviation Ltd., Special Range : 4, Vs. Ground Floor, Central Wing, New Delhi. Thapar House, 1…

Interglobe Aviation Ltd., New Delhi vs. Addl. CIT, Special Range- 4, New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 432/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Oct 2021AY 2013-14

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “C”: NEW DELHI ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 432, 433 & 7695/Del/2018 (Assessment Years: 2013-14, 2014-15, & 2015-16) M/s. InterGlobe Aviation Ltd., JCIT, Ground Floor, Central Wing, Vs. Special Range : 4, Thapar House, 124 – Janpath, New Delhi. New Delhi – 110 001. PAN: AABCI2726B AND ITA Nos. 412 and 413/Del/2018 (Assessment Years: 2013-14 & 2014-15) JCIT, M/s. InterGlobe Aviation Ltd., Special Range : 4, Vs. Ground Floor, Central Wing, New Delhi. Thapar House, 1…

Addl. CIT, Special Range- 4, New Delhi vs. Interglobe Aviation Ltd., New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 413/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Oct 2021AY 2014-15

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “C”: NEW DELHI ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 432, 433 & 7695/Del/2018 (Assessment Years: 2013-14, 2014-15, & 2015-16) M/s. InterGlobe Aviation Ltd., JCIT, Ground Floor, Central Wing, Vs. Special Range : 4, Thapar House, 124 – Janpath, New Delhi. New Delhi – 110 001. PAN: AABCI2726B AND ITA Nos. 412 and 413/Del/2018 (Assessment Years: 2013-14 & 2014-15) JCIT, M/s. InterGlobe Aviation Ltd., Special Range : 4, Vs. Ground Floor, Central Wing, New Delhi. Thapar House, 1…

Addl. CIT, Special Range- 4, New Delhi vs. Interglobe Aviation Ltd., New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 412/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Oct 2021AY 2013-14

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “C”: NEW DELHI ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 432, 433 & 7695/Del/2018 (Assessment Years: 2013-14, 2014-15, & 2015-16) M/s. InterGlobe Aviation Ltd., JCIT, Ground Floor, Central Wing, Vs. Special Range : 4, Thapar House, 124 – Janpath, New Delhi. New Delhi – 110 001. PAN: AABCI2726B AND ITA Nos. 412 and 413/Del/2018 (Assessment Years: 2013-14 & 2014-15) JCIT, M/s. InterGlobe Aviation Ltd., Special Range : 4, Vs. Ground Floor, Central Wing, New Delhi. Thapar House, 1…

M/S. Mafatlal Industries Ltd., Mumbai vs. DCIT Spl. RG. - 20, Mumbai

In the result, the appeal of the assessee is party allowed

ITA 4598/MUM/2005[2001-2002]Status: DisposedITAT Mumbai29 Jun 2018AY 2001-2002

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: MS Kadambari Dave, ARFor Respondent: V. Jenardhanan
Section 143(3)

…Aayakr ApIlaIya AiQakrNa “I” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No.4598/Mum/2005 (inaQa-arNa baYa- / Assessment Year 2001-02) Mafatlal Industries Limited, Deputy Commissioner of Mafatlal House, 1st Floor, Income-tax, 6(3), 5th Floor, Aayakar Backbay Reclamation, Vs. Mumbai-400 020 Bhavan, M.K. Road, Mumbai (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No. AAACM2813L अपीलाथी की ओर े / Appell…