Career Launchers (India) Ltd. v. ACIT

131 ITD 414Income Tax Appellate Tribunal#18982 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2022.

Judgments citing Career Launchers (India) Ltd. v. ACIT

Deputy Commissioner of Income Tax, Central Circle-2(4), Bangalore vs. Century Real Estate Holdings Private Limited, Bangalore

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

ITA 740/BANG/2022[2013-14]Status: DisposedITAT Bangalore30 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar, D.R

…E.D. Sasoon & Co. (Supra) that because the services had to be rendered in two years, therefore the entire fee had to be spread over in two years and had to be assessed proportionately. 6.19 Furthermore, in the case of Career Launchers (India) Ltd. vs. ACIT (131 ITD 414), the Coordinate Delhi Bench of the Tribunal has also held that even if the amount is non-refundable, it has to be assessed on proportionate basis on the basis of duration of services rendered. 6.20 The Special Bench of the Tribunal, Chennai in the case of ACIT vs. Mahendra Holidays & Resorts (India) Ltd. in 131 TTJ 1 has also held that where th…

Century Real Estate Holdings Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

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

ITA 580/BANG/2022[2013-14]Status: DisposedITAT Bangalore30 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar, D.R

…E.D. Sasoon & Co. (Supra) that because the services had to be rendered in two years, therefore the entire fee had to be spread over in two years and had to be assessed proportionately. 6.19 Furthermore, in the case of Career Launchers (India) Ltd. vs. ACIT (131 ITD 414), the Coordinate Delhi Bench of the Tribunal has also held that even if the amount is non-refundable, it has to be assessed on proportionate basis on the basis of duration of services rendered. 6.20 The Special Bench of the Tribunal, Chennai in the case of ACIT vs. Mahendra Holidays & Resorts (India) Ltd. in 131 TTJ 1 has also held that where th…

ACIT Cir 4(2), Mumbai vs. Kalpesh Synthetics P. Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 76/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2010-11 M/S. Kalpesh Synthetics P. Ltd. Acit, Circle 4(2) Gala No. 8, 1St Floor, Kuntal 6Th Floor, Aayakar Bhavan बनाम/ Modi Estate, L.B.S. Marg M.K. Road, Mumbai 400020 Vs. Ghatkopar (W), Mumbai 400086 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaack6496P Assessment Year: 2010-11 Acit, Circle 4(2) M/S. Kalpesh Synthetics P. Ltd. 6Th Floor, Aayakar Bhavan Gala No. 8, 1St Floor, Kuntal बनाम/ M.K. Road, Mumbai 400020 Modi Estate, L.B.S. Marg Vs. Ghatkopar (W), Mumbai 400086 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaack6496P M/S. Kalpesh Synthetics P. Ltd. "नधा"रती क" ओर से / Assessee By Shri K. Shivaram Shri H.M. Wanare राज"व क" ओर से / Revenue By सुनवाई क" तार"ख / Date Of Hearing : 19/07/2016 20/07/2016 आदेश क" तार"ख /Date Of Order:

Section 36(1)(ii)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2010-11 M/s. Kalpesh Synthetics P. Ltd. ACIT, Circle 4(2) Gala No. 8, 1st Floor, Kuntal 6th Floor, Aayakar Bhavan बनाम/ Modi Estate, L.B.S. Marg M.K. Road, Mumbai 400020 Vs. Ghatkopar (W), Mumbai 400086 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAACK6496P Assessment Year: 2010-11 ACIT, Circle 4(2) M/s. Kalpesh Synthetics P. Ltd. 6th…

Kalpesh Synthetics P.Ltd, Mumbai vs. Asst CIT Cir 4(2), Mumbai

The appeal of the Revenue is dismissed

ITA 6774/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Jul 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2010-11 M/S. Kalpesh Synthetics P. Ltd. Acit, Circle 4(2) Gala No. 8, 1St Floor, Kuntal 6Th Floor, Aayakar Bhavan बनाम/ Modi Estate, L.B.S. Marg M.K. Road, Mumbai 400020 Vs. Ghatkopar (W), Mumbai 400086 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaack6496P Assessment Year: 2010-11 Acit, Circle 4(2) M/S. Kalpesh Synthetics P. Ltd. 6Th Floor, Aayakar Bhavan Gala No. 8, 1St Floor, Kuntal बनाम/ M.K. Road, Mumbai 400020 Modi Estate, L.B.S. Marg Vs. Ghatkopar (W), Mumbai 400086 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaack6496P M/S. Kalpesh Synthetics P. Ltd. "नधा"रती क" ओर से / Assessee By Shri K. Shivaram Shri H.M. Wanare राज"व क" ओर से / Revenue By सुनवाई क" तार"ख / Date Of Hearing : 19/07/2016 20/07/2016 आदेश क" तार"ख /Date Of Order:

Section 36(1)(ii)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2010-11 M/s. Kalpesh Synthetics P. Ltd. ACIT, Circle 4(2) Gala No. 8, 1st Floor, Kuntal 6th Floor, Aayakar Bhavan बनाम/ Modi Estate, L.B.S. Marg M.K. Road, Mumbai 400020 Vs. Ghatkopar (W), Mumbai 400086 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAACK6496P Assessment Year: 2010-11 ACIT, Circle 4(2) M/s. Kalpesh Synthetics P. Ltd. 6th…