Bright Enterprises (P) Ltd. v. CIT

61 Taxmann.com 73High Court2015#10234 most cited
11

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

Also reported as

193 TTJ 150

Sections most often in play

Section 143(3)Section 144C(5)Section 35ABBSection 40(a)(ia)Section 92CA(3)Section 115JBSection 143(1)Section 143C

Issues it is cited on

section 35abbobjections before drpjoint development agreementwithin four yearsfresh tangible materialjdablock of assetssection 144abusiness expediencysection 43(1)demergerput to use

Judgments citing Bright Enterprises (P) Ltd. v. CIT

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),MUMBAI vs. ACIT,. CIRCLE-26(2), NEW DELHI

In the result, all above said grounds are allowed for statistical purpose

ITA 8361/DEL/2019[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri S. K,. Jadav, CIT DR
Section 115JSection 143(3)Section 144C(5)Section 92C

…ed in favour of the assessee and relied on the following decisions which is decided in cases of assessee‟s group company:- a. Erstwhile Vodafone East Ltd. v/s. ACIT (2016) 156 ITD 337 (Kolkata Trib.) b. DCIT v/s. Erstwhile Vodafone Essar Digilink Ltd. (2018) 193 TTJ 150 (Delhi Trib.) Vodafone Idea Ltd c. Order dated 17 May 2024 passed by the Tribunal in the case of the erstwhile „Vodafone India Ltd.‟ for the A.Y. 2011-12 d. Commissioner of Income- tax vs. Enchante Jewellery Ltd. [2014] 220 Taxman 8 (Delhi) (Mag.)[20-11-2012] 6.5 On careful perusal of the above decisions relied upon by the assessee, we find tha…

DCIT, NEW DELHI vs. M/S. VODAFONE ESSAR DIGILINK LTD., NEW DELHI

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…337 and in Assessee’s own case for the Assessment Year 2009-2010 [Deputy Commissioner of Income Tax, Circle-17(1), New Delhi vs Vodafone Essar Digilink Ltd. [ITA Nos. 1169&1950/Del/2014, dated 14/03/2018, reported in [2018] 92 taxmann.com 234 (Delhi), (2018) 193 TTJ 150 (Delhi Trib)]. In identical facts and circumstances, the disallowance made under Section 37 of the Act in respect of penalty paid to DOT was deleted by the Tribunal holding that penalty paid to DOT was for the breach of contractual obligation and hence, the same was allowable as a deduction under Section 37 of the Act read with Explanation theret…

VODAFONE DIGILINK LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11
Section 143(1)Section 144C(1)Section 144C(5)Section 92C

…and in Assessee’s own\ncase for the Assessment Year 2009-2010 [Deputy\nCommissioner of Income Tax, Circle-17(1), New Delhi vs\nVodafone Essar Digilink Ltd. [ITA Nos.1169&1950/Del/2014,\ndated 14/03/2018, reported in [2018] 92 taxmann.com 234\n(Delhi), (2018) 193 TTJ 150 (Delhi Trib)]. In identical facts and\ncircumstances, the disallowance made under Section 37 of the Act in\nrespect of penalty paid to DOT was deleted by the Tribunal holding\nthat penalty paid to DOT was for the breach of contractual obligation\nand hence, the same was allowable as a deduction under Section 37\nof the Act read with Explanation t…

PRINCIPAL COMMISSIONER OF INCOME TAX 7 DELHI vs. UNIPARTS INDIA LTD.

Appeal are allowed

ITA/664/2023HC Delhi02 Feb 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 36(1)(iii)

…$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 664/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 7 DELHI ..... Appellant Through: Mr. Sunil Agarwal, Sr. SC with Mr. Shivansh B. Pandya, SC and Mr. Utkarsh Tiwari, Adv. Versus UNIPARTS INDIA LTD. ..... Respondent Through: Mr. Mayank Nagi and Mr. Tarun Singh, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 02.02.2024 CM APPL. 61111/2023 (Ex.) 1. Al…

GUARDIAN NUTRITION & HEALTH SUPPLEMENTS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(2), NEW DELHI

Appeal of the assessee is dismissed

ITA 6738/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2012-13

Section 143(3)Section 36(1)(iii)Section 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2012-13 M/s Guardian Nutrition & Health Supplements Vs DCIT, Circle 10(2), Pvt. Ltd., New Delhi. A-258, Phase-I, Okhla Industrial Area, New Delhi-110020. PAN:AACCG2848K APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. Anuj Garg, Sr. DR Date of hearing 21.11.2022 Date of pronouncement 21.11.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commiss…

M/S. PVP VENTURES LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 3205/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Sept 2022AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/S.Pvp Ventures Ltd., V. The Dy. Commissioner- Krm Centre, 9Th Floor, Of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [Pan:Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.18/Chny/2017 िनधा"रणवष"/Assessment Year: 2010-11 The Dy. Commissioner Of Income- V. M/S.Pvp Ventures Ltd., Krm Centre, 9Th Floor, Tax, Corporate Circle-5(2), No.2, Harrington Road, Chennai. Chennai-600 031. [Pan: Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.B. Ramakrishnan, CAFor Respondent: Dr.S.Palanikumar, CIT-DR
Section 143(3)Section 147Section 36(1)(iii)

…आयकर अपीलीय अिधकरण,’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीवी. दुगा" राव,माननीय"ाियकसद"एवं "ीजी. मंजूनाथा, माननीयलेखासद"केसम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/s.PVP Ventures Ltd., v. The Dy. Commissioner- KRM Centre, 9th Floor, of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [PAN:AAACS 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No.18/Chn…

M/S. PVP VENTURES LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 3203/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Sept 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/S.Pvp Ventures Ltd., V. The Dy. Commissioner- Krm Centre, 9Th Floor, Of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [Pan:Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.18/Chny/2017 िनधा"रणवष"/Assessment Year: 2010-11 The Dy. Commissioner Of Income- V. M/S.Pvp Ventures Ltd., Krm Centre, 9Th Floor, Tax, Corporate Circle-5(2), No.2, Harrington Road, Chennai. Chennai-600 031. [Pan: Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.B. Ramakrishnan, CAFor Respondent: Dr.S.Palanikumar, CIT-DR
Section 143(3)Section 147Section 36(1)(iii)

…आयकर अपीलीय अिधकरण,’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीवी. दुगा" राव,माननीय"ाियकसद"एवं "ीजी. मंजूनाथा, माननीयलेखासद"केसम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/s.PVP Ventures Ltd., v. The Dy. Commissioner- KRM Centre, 9th Floor, of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [PAN:AAACS 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No.18/Chn…

M/S. PVP VENTURES LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 3202/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Sept 2022AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/S.Pvp Ventures Ltd., V. The Dy. Commissioner- Krm Centre, 9Th Floor, Of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [Pan:Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.18/Chny/2017 िनधा"रणवष"/Assessment Year: 2010-11 The Dy. Commissioner Of Income- V. M/S.Pvp Ventures Ltd., Krm Centre, 9Th Floor, Tax, Corporate Circle-5(2), No.2, Harrington Road, Chennai. Chennai-600 031. [Pan: Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.B. Ramakrishnan, CAFor Respondent: Dr.S.Palanikumar, CIT-DR
Section 143(3)Section 147Section 36(1)(iii)

…आयकर अपीलीय अिधकरण,’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीवी. दुगा" राव,माननीय"ाियकसद"एवं "ीजी. मंजूनाथा, माननीयलेखासद"केसम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/s.PVP Ventures Ltd., v. The Dy. Commissioner- KRM Centre, 9th Floor, of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [PAN:AAACS 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No.18/Chn…

M/S. PVP VENTURES LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 3201/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Sept 2022AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/S.Pvp Ventures Ltd., V. The Dy. Commissioner- Krm Centre, 9Th Floor, Of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [Pan:Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.18/Chny/2017 िनधा"रणवष"/Assessment Year: 2010-11 The Dy. Commissioner Of Income- V. M/S.Pvp Ventures Ltd., Krm Centre, 9Th Floor, Tax, Corporate Circle-5(2), No.2, Harrington Road, Chennai. Chennai-600 031. [Pan: Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.B. Ramakrishnan, CAFor Respondent: Dr.S.Palanikumar, CIT-DR
Section 143(3)Section 147Section 36(1)(iii)

…आयकर अपीलीय अिधकरण,’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीवी. दुगा" राव,माननीय"ाियकसद"एवं "ीजी. मंजूनाथा, माननीयलेखासद"केसम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/s.PVP Ventures Ltd., v. The Dy. Commissioner- KRM Centre, 9th Floor, of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [PAN:AAACS 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No.18/Chn…

DCIT, NEW DELHI vs. M/S. INDUS TOWERS LTD., NEW DELHI

Appeal is allowed

ITA 2242/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 133(6)Section 143(1)Section 143(2)Section 37(1)Section 44A

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.2242/DEL/2014 (A.Y 2009-10) DCIT Vs Indus Towers Ltd. Circle-11(1) Bharti Cresent-1 New Delhi Nelson Mandela Road, Vassant Kunj, Phase-2 New Delhi AABC17776B (APPELLANT) (RESPONDENT) I.T.A. No.1040/DEL/2014 (A.Y 2009-10) Indus Towers Ltd. Vs Addl. CIT(A) Building No. 10, Tower A, Range11 4th Floor, DLF Cyber City, Phase-II New Delhi Gurgaon AABC17776B (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv Respondent by Sh. Ravi Sharma, Adv., Ms. Poonam Ahuja, CA Date of Hearing…

INDUS TOWERS LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

Appeal is allowed

ITA 1040/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 133(6)Section 143(1)Section 143(2)Section 37(1)Section 44A

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.2242/DEL/2014 (A.Y 2009-10) DCIT Vs Indus Towers Ltd. Circle-11(1) Bharti Cresent-1 New Delhi Nelson Mandela Road, Vassant Kunj, Phase-2 New Delhi AABC17776B (APPELLANT) (RESPONDENT) I.T.A. No.1040/DEL/2014 (A.Y 2009-10) Indus Towers Ltd. Vs Addl. CIT(A) Building No. 10, Tower A, Range11 4th Floor, DLF Cyber City, Phase-II New Delhi Gurgaon AABC17776B (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv Respondent by Sh. Ravi Sharma, Adv., Ms. Poonam Ahuja, CA Date of Hearing…