CIT v. Ambuja Darla Kashlog Mangu Transport Cooperative Society

227 CTR 299High Court2009#12473 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Ambuja Darla Kashlog Mangu Transport Cooperative Society

INCOME-TAX OFFICER, WARD - 6(3),, PUNE vs. SUBHASH & B.T. PATIL & SONS & N.V.KHAROTE CONSTRUCTIONS PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 1060/PUN/2018[2014-15]Status: DisposedITAT Pune13 May 2022AY 2014-15
For Appellant: Shri Ulhas KiniFor Respondent: Shri Sardar Singh Meena, CIT
Section 143(1)Section 143(2)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM I.T.A. No. 1060/PUN/2018 : A.Y. 2014-15 The I.T.O Ward 6(3) Pune : Appellant Vs. Subhash & B.T. Patil & Sons And N.V. Kharote, Constructions Pvt. Ltd. 471 Vishnu Bhawan, 4th floor, Budhwar Peth, Near Pasodya Vithoba Mandir, PUNE – 411 002. PAN : ABPFS 6926F : Respondent Appellant by : Shri Ulhas Kini Respondent by : Shri Sardar Singh Meena, CIT Date of Hearing : 12-05-2022 Date of Pronouncement : 13-05-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM This appeal preferred by Revenue emanates fro…

INCOME-TAX OFFICER, WARD - 3(1),, PUNE vs. SHRADDHA & PRASAD JOINT VENTURE,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 2665/PUN/2017[2014-15]Status: DisposedITAT Pune17 May 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 2665/Pun/2017 धनधाारण वषा / Assessment Year : 2014-15 The Income Tax Officer Ward-3(1), Pune. .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Deepak Garg
Section 194CSection 40

…difference between cases of contract/subcontract, in the background of clauses of the agreement, the assessee relied on the decision of Hon'ble Himachal Pradesh High Court in the case of CIT vs. Ambuja Darla Kashlog Mangu Transport Cooperative Society (2009) 227 CTR 299 (HP). 7. In the background of the tax apportionment certificates issued by the Assessing Officer, it was stated on behalf of the assessee that the Assessing Officer has marked copy of this certificate to the members of the joint venture as well as to their respective Assessing Officers, which shows that the Assessing Officer has applied his mind…

INCOME-TAX OFFICER, WARD -6 (3), PUNE vs. SUBHASH AND B.T. PATIL & SONS AND N.V. KHAROTE CONSTRUCTION PVT. LTD,, PUNE

In the result, both the appeals of Revenue are dismissed

ITA 1505/PUN/2017[2013-14]Status: DisposedITAT Pune21 Jan 2020AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

For Appellant: Shri Ulhas KiniFor Respondent: Shri Deepak Garg
Section 143(3)Section 194CSection 40

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI S.S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.1505/PUN/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer, ………. अपीलाथ" / Ward – 6(3), Pune. Appellant बनाम v/s M/s. Subhash and B.T. Patil & Sons ………. ""यथ" / And N V Kharote Construction Pvt. Ltd., Respondent 471, Vishnu Bhavan, 4th Floor, Near Pasoda Vithoba Mandir, Budhwar Peth, Pune – 411 002. PAN : ABPFS6926F. Assessee by : Shri Ulhas Kini Revenue by : Shri Deepak Garg. सुनवाई क" तार"ख / घोषण…

RAM BINAY SHARMA,GHAZIABAD vs. ITO, WARD- 2(2), GHAZIABAD

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1158/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jun 2018AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

Section 142(1)Section 143Section 40

…the Hon’ble Delhi High Court in case of CIT vs. Hardarshan Singh (2013) 350 ITR 427 (Del.), as well as the Ld. AR relied upon the Hon’ble Himachal Pradesh High Court decision in case of CIT vs. Ambhuja Darla Kashlog Mangu Transport Cooperative Society (2009) 227 CTR 299. The Ld. AR CIT (A) but has failed to furnish the proper application under Rule 46A. Therefore, the Ld. AR submitted that the assessee should have been given opportunity of filing appropriate documents before the Revenue authorities. 6. The Ld. DR relied upon the Assessment Order and the order of the CIT (A). The Ld. DR further submitted that th…

RAM BINAY SHARMA,GHAZIABAD vs. ITO, WARD- 2(2), GHAZIABAD

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1157/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Jun 2018AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

Section 142(1)Section 143Section 40

…the Hon’ble Delhi High Court in case of CIT vs. Hardarshan Singh (2013) 350 ITR 427 (Del.), as well as the Ld. AR relied upon the Hon’ble Himachal Pradesh High Court decision in case of CIT vs. Ambhuja Darla Kashlog Mangu Transport Cooperative Society (2009) 227 CTR 299. The Ld. AR CIT (A) but has failed to furnish the proper application under Rule 46A. Therefore, the Ld. AR submitted that the assessee should have been given opportunity of filing appropriate documents before the Revenue authorities. 6. The Ld. DR relied upon the Assessment Order and the order of the CIT (A). The Ld. DR further submitted that th…

INCOME-TAX OFFICER vs. M/S. SHRADDHA & IHP JV WANGANA PROJECT,, PUNE

In the result, both the appeals filed by Revenue are dismissed

ITA 36/PUN/2016[2012-13]Status: DisposedITAT Pune28 Feb 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 35/Pun/2016 "नधा"रण वष" / Assessment Year: 2012-13

For Respondent: Dr. Vivek Aggarwal
Section 194CSection 40

…difference between cases of contract/sub-contract, in the background of clauses of the agreement, the assessee relied on the decision of Hon'ble Himachal Pradesh High Court in the case of CIT vs. Ambuja Darla Kashlog Mangu Transport Cooperative Society (2009) 227 CTR 299 (HP). 7. In the background of the tax apportionment certificates issued by the Assessing Officer, it was stated on behalf of the assessee that the Assessing Officer has marked copy of this certificate to the members of the joint venture as well as to their respective Assessing Officers, which shows that the Assessing Officer has applied his mind…

INCOME-TAX OFFICER vs. M/S. SHRADDHA & PRASAD JV KHURA VARODA,, PUNE

In the result, both the appeals filed by Revenue are dismissed

ITA 35/PUN/2016[2012-13]Status: DisposedITAT Pune28 Feb 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 35/Pun/2016 "नधा"रण वष" / Assessment Year: 2012-13

For Respondent: Dr. Vivek Aggarwal
Section 194CSection 40

…difference between cases of contract/sub-contract, in the background of clauses of the agreement, the assessee relied on the decision of Hon'ble Himachal Pradesh High Court in the case of CIT vs. Ambuja Darla Kashlog Mangu Transport Cooperative Society (2009) 227 CTR 299 (HP). 7. In the background of the tax apportionment certificates issued by the Assessing Officer, it was stated on behalf of the assessee that the Assessing Officer has marked copy of this certificate to the members of the joint venture as well as to their respective Assessing Officers, which shows that the Assessing Officer has applied his mind…

ACIT, NEW DELHI vs. M/S. GEOCONSULT- RITES NRT 1JV, NEW DELHI

In the result, the appeal is dismissed

ITA 3851/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Oct 2017AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 143(1)Section 194CSection 194C(1)Section 40

…ion would partake the character of income or profit, liable to tax deduction at source by the payer. For this proposition, the ld. CIT(A) has relied on several decisions in the cases of CIT vs. Ambuja Darla Kashlog Mangu Transport Co-op. Society & Ors. (2010) 227 CTR 299 (HP) and CIT vs. Truck Operators Union, 339 ITR 532 (P&H) and M/s. Hindustan Ratna JV vs. ITO, in ITA No. 372/Hyd/2013 dated 18.12.2013 of ITAT Hyderabad Bench, against which no counter decision is relied on behalf of the Revenue. We, accordingly, find no good reason to interfere with the impugned order. As a result, the appeal of the Revenue is…

CIT v. Ambuja Darla Kashlog Mangu Transport Cooperative Society (227 CTR 299) — Cited in 8 Judgments | BharatTax