Brahma Associates v. JCIT

217 Taxmann 95High Court2013#13801 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2020.

Judgments citing Brahma Associates v. JCIT

M/S. UNITED SPIRITS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 489/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 May 2020AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.489/Bang/2017 (Assessment Year: 2012-13) M/S. United Spirits Limited, Ub Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner Of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate & Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, Jcit (D.R) Date Of Hearing : 06.03.2020. Date Of Pronouncement : 29.05.2020. O R D E R Per Shri B.R. Baskaran, A.M. : The Assessee Has Filed This Appeal Challenging The Assessment Order Dated 31-01-2017 Passed By The Assessing Officer For Assessment Year 2012-13 Passed U/S 143(3) R.W.S 144C(13) Of The Act.

For Appellant: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.AFor Respondent: Shri Bipin C.N, JCIT (D.R)
Section 143(3)Section 144C(10)Section 144C(13)Section 14ASection 154Section 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.489/Bang/2017 (Assessment Year: 2012-13) M/s. United Spirits Limited, UB Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, JCIT (D.R) Date of Hearing : 06.03.2020. Date of Pronouncement : 29.05.2020. O R D E R PER SHRI B.R. BASKARAN, A.M. : The…

M/S FLIPKART INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal by the Assessee is allowed and the appeal by the Revenue is dismissed

ITA 202/BANG/2018[2015-16]Status: DisposedITAT Bangalore25 Apr 2018AY 2015-16

Bench: Shri N.V Vasudevan & Shri Jason P Boaz

For Respondent: Shri C.H. Sundar Rao, CIT
Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA No.202 /Bang/2018 (Asst. Year – 2015-16) Flipkart India Private Limited, Essae Vaishnavi Summit, No.6/B, 7th Main, 80 Feet Road, 3rd Block, Koramangala Industrial Layout, Bangalore – 560034, PAN: AABCF8078M. . Appellant Vs. Assistant Commissioner of Income-Tax, Circle -3(1)(1), Bangalore .Respondent ITA No.693 /Bang/2018 (Asst. Year – 2015-16) (By Revenue) Revenue by : Shri C.H. Sundar Rao, CIT Assesse by : Shri Percy Pardiwala, Advocate Date of Hearing :10-04-2018 Da…

DCIT, NEW DELHI vs. M/S. ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes

ITA 1576/DEL/2010[2006-07]Status: DisposedITAT Delhi28 Mar 2017AY 2006-07

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)

For Respondent: Shri S. K. Jain, Sr.DR
Section 143(3)Section 32Section 35DSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year : 2004-05 Ansal Housing & Construction ACIT, Central Circle-20, Ltd., New Delhi. UGF-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. PAN : AAACA 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction ACIT, Central Circle-20, Ltd., New Delhi. UGF-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. PAN : AAACA 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 ACIT, Central Circle-20,…

THE ACIT.,, NEW DELHI vs. M/S. ANSAL HOUSING & CONSTRUCTION LTD.,, NEW DELHI

Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes

ITA 1254/DEL/2009[2005-06]Status: DisposedITAT Delhi28 Mar 2017AY 2005-06

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)

For Respondent: Shri S. K. Jain, Sr.DR
Section 143(3)Section 32Section 35DSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year : 2004-05 Ansal Housing & Construction ACIT, Central Circle-20, Ltd., New Delhi. UGF-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. PAN : AAACA 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction ACIT, Central Circle-20, Ltd., New Delhi. UGF-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. PAN : AAACA 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 ACIT, Central Circle-20,…

ANSAL HOUSING & CONSTRUCTION LTD,NEW DELHI vs. ACIT, NEW DELHI

Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes

ITA 1248/DEL/2009[2005-06]Status: DisposedITAT Delhi28 Mar 2017AY 2005-06

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)

For Respondent: Shri S. K. Jain, Sr.DR
Section 143(3)Section 32Section 35DSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year : 2004-05 Ansal Housing & Construction ACIT, Central Circle-20, Ltd., New Delhi. UGF-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. PAN : AAACA 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction ACIT, Central Circle-20, Ltd., New Delhi. UGF-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. PAN : AAACA 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 ACIT, Central Circle-20,…

ANSAL HOUSING & CONSTRUCTION LTD,NEW DELHI vs. ACIT CC-20, NEW DELHI

Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes

ITA 3193/DEL/2008[2004-2005]Status: DisposedITAT Delhi28 Mar 2017AY 2004-2005

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)

For Respondent: Shri S. K. Jain, Sr.DR
Section 143(3)Section 32Section 35DSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year : 2004-05 Ansal Housing & Construction ACIT, Central Circle-20, Ltd., New Delhi. UGF-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. PAN : AAACA 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction ACIT, Central Circle-20, Ltd., New Delhi. UGF-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. PAN : AAACA 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 ACIT, Central Circle-20,…

DCIT, JAIPUR vs. GURU PRAGYA INFRA (P) LTD., JAIPUR

ITA 417/JPR/2015[2009-10]Status: DisposedITAT Jaipur24 Jan 2017AY 2009-10
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Roshanta Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 147Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 417/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke D.C.I.T, M/s Guru Pragya Infra (P) Ltd., Vs. Circle-2, B-37, Nirman Nagar, Jaipur. Ajmer Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 8882 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 39/JP/2015 (Arising out of vk;dj vihy la-@ITA No. 417/JP/2015) cuke D.C.I.T, M/s Guru Pr…