CIT(E) v. Subros Educational Society

96 Taxmann.com 76Reported decision2018#11857 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2023.

Judgments citing CIT(E) v. Subros Educational Society

M/S. Brightcom Group Limited (Formerly Known As Lycos Internet Limited), Hyderabad vs. DCIT Circle -16(1), Hyderabad

In the result, all the three appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 118/HYD/2016[2011-12]Status: DisposedITAT Hyderabad22 Feb 2023AY 2011-12

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 10ASection 143(2)Section 143(3)Section 92CSection 92C(3)

…owed from the total turnover in same proportion as well”. 39. Similar view has been taken by the Hon'ble Supreme Court in the case of Tesco Hindustan Services (P) Ltd reported in Page 21 of 24 ITA Nos 365 451 and 480 of 2015 and 118 of 2016 Brightcom (2018) 96 Taxmann.com 76. In view of the above, we hold that the DRP is fully justified in holding that the communication expenses of Rs. Rs.34,40,948/- to be deducted from both total turnover and export turnover. Accordingly, the ground raised by the Revenue on this issue is dismissed. 40. Ground of Appeal No.3 & 4 by the Revenue being general in nature are dismi…

DCIT, Circle-17(2), Hyd, Hyderabad vs. Lycos Internet Ltd (Presently Known As Brightcom Group Limited), Hyderabad

In the result, all the three appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 480/HYD/2015[2010-11]Status: DisposedITAT Hyderabad22 Feb 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 10ASection 143(2)Section 143(3)Section 92CSection 92C(3)

…owed from the total turnover in same proportion as well”. 39. Similar view has been taken by the Hon'ble Supreme Court in the case of Tesco Hindustan Services (P) Ltd reported in Page 21 of 24 ITA Nos 365 451 and 480 of 2015 and 118 of 2016 Brightcom (2018) 96 Taxmann.com 76. In view of the above, we hold that the DRP is fully justified in holding that the communication expenses of Rs. Rs.34,40,948/- to be deducted from both total turnover and export turnover. Accordingly, the ground raised by the Revenue on this issue is dismissed. 40. Ground of Appeal No.3 & 4 by the Revenue being general in nature are dismi…

M/S. Brightcom Group Limited (Formerly Known As Lycos Internet Limited), Hyderabad vs. DCIT, Circle-17(2), Hyderabad

In the result, all the three appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 451/HYD/2015[2010-11]Status: DisposedITAT Hyderabad22 Feb 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 10ASection 143(2)Section 143(3)Section 92CSection 92C(3)

…owed from the total turnover in same proportion as well”. 39. Similar view has been taken by the Hon'ble Supreme Court in the case of Tesco Hindustan Services (P) Ltd reported in Page 21 of 24 ITA Nos 365 451 and 480 of 2015 and 118 of 2016 Brightcom (2018) 96 Taxmann.com 76. In view of the above, we hold that the DRP is fully justified in holding that the communication expenses of Rs. Rs.34,40,948/- to be deducted from both total turnover and export turnover. Accordingly, the ground raised by the Revenue on this issue is dismissed. 40. Ground of Appeal No.3 & 4 by the Revenue being general in nature are dismi…

M/S. Brightcom Group Limited (Formerly Known As Lycos Internet Limited), Hyderabad vs. DCIT Circle -17(2), Hyderabad

In the result, all the three appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 365/HYD/2015[2010-11]Status: DisposedITAT Hyderabad22 Feb 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)
Section 10ASection 143(2)Section 143(3)Section 92CSection 92C(3)

…owed from the total turnover in same proportion as well”. 39. Similar view has been taken by the Hon'ble Supreme Court in the case of Tesco Hindustan Services (P) Ltd reported in Page 21 of 24 ITA Nos 365 451 and 480 of 2015 and 118 of 2016 Brightcom (2018) 96 Taxmann.com 76. In view of the above, we hold that the DRP is fully justified in holding that the communication expenses of Rs. Rs.34,40,948/- to be deducted from both total turnover and export turnover. Accordingly, the ground raised by the Revenue on this issue is dismissed. 40. Ground of Appeal No.3 & 4 by the Revenue being general in nature are dismi…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 4391, 4392,4393,4394 & 4395/MUM/2019 (A.Y: 2010-11, 2012-13, 2013-14, 2014-15 & 2015-16) ITA NOs. 34 & 35/MUM/2020 (A.Y: 2011-12) Mumbai Metropolitan Region v. DDIT (Exemption) – 1(1) Development Authority (MMRDA) Room No. 519, 5th Floor Plot No. C-14 & C-15 Piramal Chambers Bandra Kurla Complex Lalbaug, Mumbai – 400012 Bandra (E), Mumbai -400051 PAN: AAATM7106R (Appellant) (Respondent) ITA NOs. 4986, 4987, 4988,4989,4990/MUM/2…

CIT(E) v. Subros Educational Society (96 Taxmann.com 76) — Cited in 9 Judgments | BharatTax