How many judgments cite CIT v. Ansal Landmark Township (P.) Ltd.?

177 judgments on BharatTax cite CIT v. Ansal Landmark Township (P.) Ltd. (61 Taxmann.com 45), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Ansal Landmark Township (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 1961, Section 250, Section 148, Section 40(a)(ia).

CIT v. Ansal Landmark Township (P.) Ltd.

61 Taxmann.com 45High Court2015#544 most cited

What is CIT v. Ansal Landmark Township (P.) Ltd. authority for?

Disallowance under section 40(a)(ia) cannot be made when the assessee has deducted tax at a lesser rate, as opposed to no deduction. The second proviso to section 40(a)(ia) is applicable retrospectively, mitigating disallowance where tax is deposited by the recipient.

177

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Ansal Landmark Township (P.) Ltd. · section 40(a)(ia) · second proviso to section 40(a)(ia) · short deduction of tax · retrospective application of 40(a)(ia) proviso · disallowance under 40(a)(ia) · tax deducted at source · TDS lesser rate · Delhi High Court 40(a)(ia)

Also reported as

234 Taxmann 825377 ITR 365

Sections most often in play

Section 147 Section 143(3)Section 1961 Section 250 Section 148 Section 40(a)(ia)Section 119 Section 127

Issues it is cited on

section 50(1)section 50c(1)safe harbour section 50c(2)sanction under section 151 circle rate section 43c section 43ca full value of consideration section 40(a)(i)material facts necessary for assessment stamp duty value

Judgments citing CIT v. Ansal Landmark Township (P.) Ltd.

Adarsh Kaul, Mumbai vs. DCIT 24(3), Mumbai

In the result, both the appeals of the assessee are allowed in term of the above

ITA 4144/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 May 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri M.N. Nandgaonkar, ARFor Respondent: Shri R.A. Dhyani, DR

Section 139(1)Section 143(3)Section 194CSection 271(1)(c)Section 40

…ntract payment of Rs. 44,91,845/- is not be disallowed. The learned Counsel for the assessee stated that this issue has been decided ITAs No.4114/Mum/2016 & & 2811/Mum/2013 by Hon’ble Delhi High Court in the case of CIT vs. Ansal Landmark Township Pvt. Ltd. 279 CTR 384 (Delhi), wherein the second proviso to section 40(a)(ia) of the Act is held to be declaratory and curative and as retrospective with effect from 01.04.2005. Even the CBDT vide Circular No. 1 of 2015 dated 21.01.2015 explained the provisions of Finance No. 2 Act 2014 by which provisions of section 40(a)(ia) of the Act were clarified. 5. When a qu…

Adarsh Kaul, Mumbai vs. DCIT Cir 24(3), Mumbai

In the result, both the appeals of the assessee are allowed in term of the above

ITA 2811/MUM/2013[2009-10]Status: DisposedITAT Mumbai24 May 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri M.N. Nandgaonkar, ARFor Respondent: Shri R.A. Dhyani, DR

Section 139(1)Section 143(3)Section 194CSection 271(1)(c)Section 40

ITO, Ward - 6(2), Kolkata vs. M/S. India Infranirman Ltd., Kolkata

Appeal is allowed

ITA 2049/KOL/2017[2014-15]Status: DisposedITAT Kolkata26 Apr 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

Section 143(3)Section 50Section 50CSection 50C(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2014-15 Income Tax Officer, V/s. M/s India Infranirman Ward-6(2), P-7, Ltd., Stephen House, Chowringhee Square, Room No.45, 4, BBD 6th Floor, Kolkata-69 Bag (East), Kolkata-001 [PAN No.AABCI 4966 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Smt. Madhu Malti Ghosh, Addl CIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri S.M.Surana, Advocate ""यथ" क" ओर से/By Respondent 16-04-2019 सुनवाई क" तार"ख/Date of Hearing 26-04-2019…

Ramesh Gelli, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-6(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1637/HYD/2018[2009-10]Status: DisposedITAT Hyderabad03 Apr 2019AY 2009-10

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10 Ramesh Gelli, Vs. Acit, Hyderabad. Circle-6(1), Pan: Acgpg 2040 J Hyderabad. (Appellant) (Respondent) Assessee By: Sri P. Murali Mohana Rao Revenue By: Sri Kiran Katta, Dr Date Of Hearing: 25/03/2019 Date Of Pronouncement: 03/04/2019 Order Per Smt. P. Madhavi Devi, J.M.:

For Appellant: Sri P. Murali Mohana RaoFor Respondent: Sri Kiran Katta, DR

Section 139Section 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A-SMC”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER Assessment Year: 2009-10 Ramesh Gelli, Vs. ACIT, Hyderabad. Circle-6(1), PAN: ACGPG 2040 J Hyderabad. (Appellant) (Respondent) Assessee by: Sri P. Murali Mohana Rao Revenue by: Sri Kiran Katta, DR Date of hearing: 25/03/2019 Date of pronouncement: 03/04/2019 ORDER PER Smt. P. Madhavi Devi, J.M.: This is assessee’s appeal for the assessment year 2009-10 filed against the order of the CIT(A)-6, Hyderabad dated 21/05/2018. 2. Brief facts of the case are that the assessee, an individual, deriving inco…

M/S United Breweries Ltd vs. C.I.T

In the result, both the appeals of the assessee are partly allowed

ITA 782/BANG/2013[2008-09]Status: DisposedITAT Bangalore22 Mar 2019AY 2008-09

Bench: Shri. B. R Baskaran

For Appellant: Smt. Anitha R, CAFor Respondent: Smt Neera Malhotra, CIT-DR

Section 143(3)Section 194C(2)Section 244ASection 263Section 40

…ITA.782/Bang/2013 & 594/Bang/2014 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. B. R BASKARAN, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.782/Bang/2013 (Assessment Year : 2008-09) AND I.T.A No.594/Bang/2014 (Assessment Year : 2009-10) M/s. United Breweries Ltd, UB Tower, UB City, No.24, Vittal Mallya Road, Bengaluru 560 001 .. Appellant PAN : AABCT9826D v. Deputy Commissioner of Income-tax, Circle – 12(4), Bengaluru .. Respondent Assessee by : Smt. Anitha R, CA Revenue by : Smt Neera Malhotra, CIT-DR Heard on : 28.1.2019 Pronounced on : 22…

Rh International Ltd., New Delhi vs. ITO, Ward- 20(3), New Delhi

In the result appeal of Assessee is partly allowed

ITA 6724/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Mar 2019AY 2013-14

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Ved Jain, Advocate And Shri Himanshu Aggarwal, CAFor Respondent: Shri Surender Pal, Sr.D.R

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.No.6724/Del./2018 Assessment Year 2013-2014 M/s. RH International Ltd., The Income Tax Officer, 80/80B Ground Floor, Ward – 20 (3), vs. Malviya Nagar, New Delhi C.R. Building, PIN 110 017. New Delhi. PAN AADCR5273J (Appellant) (Respondent) For Assessee : Shri Ved Jain, Advocate And Shri Himanshu Aggarwal, CA For Revenue : Shri Surender Pal, Sr.D.R. Date of Hearing : 05.03.2019 Date of Pronouncement : 20.03.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against t…

M/S M.G. Electroics Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 4663/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Mar 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Saumy Agarwal, CAFor Respondent: Shri Rinku Singh, Sr.D.R

Section 143(3)Section 194JSection 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.4663/DEL/2016 Assessment Year: 2011-12 M.G. Electronics Ltd., v. DCIT, 3, Community Centre, Circle-6(1), New Delhi. New Delhi. TAN/PAN: AAACM 6538J (Appellant) (Respondent) Appellant by: Shri Saumy Agarwal, CA Respondent by: Shri Rinku Singh, Sr.D.R. Date of hearing: 23 01 2019 Date of pronouncement: 14 03 2019 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order dated 10.05.2016, passed by ld. CIT(Appeals)-VI, New…

M/S. Unison Insurance Broking Services P.Ltd., Baroda vs. Income Tax Officer, Baroda

In the result, appeal of the assessee is allowed

ITA 3488/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad11 Mar 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 3488/Ahd/2014 ("नधा"रण वष" / Assessment Year: 2010-11) M/S. Unison Insurance Ito बनाम/ Broking Services Pvt. Ltd. Ward-4(1) Vs. 206-213, Glacier Complex, Vadodara Jetalpur Road, Vadodara - 390007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaa Cu2 865 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Manish J. Shah, Ar Lalit P. Jain, Sr. Dr ""यथ" क" ओर से / Respondent By : सुनवाई क" तार"ख / Date Of 04/03/2019 Hearing घोषणा क" तार"ख /Date Of 11 /03/2019 Pronouncement आदेश/O R D E R Per Mahavir Prasad - Jm:

For Appellant: Manish J. Shah, AR

Section 201(1)Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASSEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3488/Ahd/2014 ("नधा"रण वष" / Assessment Year: 2010-11) M/s. Unison Insurance ITO बनाम/ Broking Services Pvt. Ltd. Ward-4(1) Vs. 206-213, Glacier Complex, Vadodara Jetalpur Road, Vadodara - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAA CU2 865 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Manish J. Shah, AR Lalit P. Jain, Sr. DR ""यथ" क" ओर से / Respondent by :…

ITO, Ward-4(1)(1), Ahmedabad vs. M.S. Kachchh Steel Pvt Ltd.(Now Know As M/S. Savanna Resorts Pvt. Ltd.), Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 312/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 312/Ahd/2018 With Cross Objection No. 47/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13)

For Respondent: Shri L. P. Jain, Sr. D.R

Section 201Section 40Section 94C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 312/Ahd/2018 WITH CROSS OBJECTION No. 47/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13) ITO M/s. Kachchh Steels Pvt. बनाम/ Ward -4(1)(1), Ahmedabad Ltd. Vs. (Now known as M/s. Savanna Resorts Pvt. Ltd.) 10, Kataria Arcade, Makarba, Off. – Sarkhej Highway, Ahmedabad 380027 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCK2845C (Appellant / Respondent) .. (Respondent / Cross Objector) राज"व…

B Budh Singh Gulab Singh, New Delhi vs. ITO, Ward- 32(3), New Delhi

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

ITA 2618/DEL/2018[2013-14]Status: DisposedITAT Delhi26 Feb 2019AY 2013-14

Bench: Shri Amit Shukla

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri S.L. Anuragi, Sr.D.R

Section 139Section 143(3)Section 201(1)Section 40

…section 40(a)(ia) will be made. Though this proviso has been inserted by the Finance Act 2012 w.e.f. 1.4.2013 but several courts have held it to be retrospective. The Hon'ble’ jurisdictional High Court in CIT vs. Ansal Landmark Township Private Limited (2015) 279 CTR 384 (Del) has held that second proviso to section 40(a)(ia) is declaratory and curative in nature and has retrospective effect from 1.4.2005. On a conjoint reading of second proviso to section 40(a)(ia) and first proviso to section 201(1), it becomes graphically clear that if the payee has 4 I.T.A. No.2618/DEL/2018 furnished his return of income und…

DCIT Cen Cir 7(3), Mumbai vs. Simtools P.Ltd, Mumbai

In the result the grounds

ITA 4825/MUM/2017[2009-10]Status: DisposedITAT Mumbai30 Jan 2019AY 2009-10

Bench: Shri Pawan Singh & Shri Manoj Kumar Aggarwaldcit, Cc-7(3) M/S Simtools Pvt. Ltd. Room No. 655, 6Th Floor, 216, Shah & Nahar Industrial Aayakar Bhavan, M.K. Road, Road, Off. Dr. E. Moses Road, Mumbai-400018. Worli, Mumbai-400018. Vs. Pan: Aaecs1757M Appellant Respondent Appellant By : Shri Chaudhary Arun Kumar Singh (Dr) Respondent By : Shri Madhur Agarwal (Ar) Date Of Hearing : 30.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Chaudhary Arun KumarFor Respondent: Shri Madhur Agarwal (AR)

Section 153ASection 154Section 201Section 253Section 254(1)Section 40Section 40a

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER DCIT, CC-7(3) M/s Simtools Pvt. Ltd. Room No. 655, 6th Floor, 216, Shah and Nahar Industrial Aayakar Bhavan, M.K. Road, Road, Off. Dr. E. Moses Road, Mumbai-400018. Worli, Mumbai-400018. Vs. PAN: AAECS1757M Appellant Respondent Appellant by : Shri Chaudhary Arun Kumar Singh (DR) Respondent by : Shri Madhur Agarwal (AR) Date of Hearing : 30.01.2019 Date of Pronouncement : 30.01.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1.…

Nikhil Chandra Mitra, Kolkata vs. ITO, WD-49(4), Kolkata

In the result, this ground of the assessee is allowed in part

ITA 131/KOL/2016[2010-2011]Status: DisposedITAT Kolkata16 Jan 2019AY 2010-2011

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 131/Kol/2016 Assessment Year: 2010-11 Nikhil Chandra Mitra.....…..……………………………………....………………..…………....…………Appellant 34, Chawlpatty Road Baguihati Kolkata – 700 069 [Pan : Ahxpm 9169 L] Income Tax Officer, Ward-49 (4), Kolkata……….................................….………..…......Respondent

Section 250Section 40Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 131/Kol/2016 Assessment Year: 2010-11 Nikhil Chandra Mitra.....…..……………………………………....………………..…………....…………Appellant 34, Chawlpatty Road Baguihati Kolkata – 700 069 [PAN : AHXPM 9169 L] Income Tax Officer, Ward-49 (4), Kolkata……….................................….………..…......Respondent Appearances by: Shri Subash Agarwal, Advocate, appeared on behalf of the assessee. Shri Saurabh Kumar, Addl.CIT Sr. D/R, appearing on behalf of the Revenue. Date of concl…

P M Narayana, Moodbidri vs. Income Tax Officer Ward-2(2), Mangalore

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 1586/BANG/2018[2012-13]Status: DisposedITAT Bangalore31 Dec 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2012-13

For Appellant: Shri Edmond D’ Souza, CAFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)

Section 201Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2012-13 Shri P.M. Narayana, Prop. Shringar Wine Parlour & Nishmitha Motors, The Income Tax Officer, 162B(8), Nishmitha Towers, vs. Ward 2 (2), Main Road, Near Bus Stand, Mangaluru. Moodbidri. PAN: ACMPM8273D APPELLANT RESPONDENT Appellant by : Shri Edmond D’ Souza, CA Respondent by : Shri Vikas K. Suryawanshi, Addl. CIT (DR) Date of hearing : 13.12.2018 Date of Pronouncement : 31.12.2018 O R D E R Per Shri A.K. Garodia, Accountant Member This appea…

Ramesh Anand, Indore vs. Income Tax Officer-4(1), Indore

In the result, the appeal of the assessee is allowed

ITA 64/IND/2018[2012-13]Status: DisposedITAT Indore27 Nov 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Ramesh Anand Ito, 4(1), C/O G.J. Shah & Co., 416, बनाम/ Manas Bhawan Main, 11, Indore Vs. Rnt Marg, Indore (Appellant) (Revenue) Pan: Aeapa1661F Appellant By Shri Pankaj Shah, Ca Respondent By Shri K.C. Selvamni Sr. Dr Date Of Hearing: 20.11.2018 Date Of Pronouncement: 27.11.2018 आदेश / O R D E R Per Manish Borad, A.M: This Appeal Of Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-Ii, Indore, (In Short ‘Cit(A)’), Dated 16.11.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On Ramesh Anand

Section 139Section 143(2)Section 143(3)Section 40

…source but payee has already declared the income and paid the tax on such sum and furnished the return, the assessee cannot be has retrospective effect from 01.04.2005 as held by Hon"ble Delhi High Court is the case of CIT Vs. Ansal Land Mark Township (2015) 61 Taxmann.com 45 (Delhi). Wherein the Hon'ble High Court has held that- Section 40(a)(ia), read with section 194J, of the Income-tax Act, 1961-Business disallowance-interest etc. Paid to a resident without deduction of tax at source (Second Proviso )-Assessment year 2008-09 and 2009-10 -Whether second 6 Ramesh Anand proviso to section 40(a)(ia) is declar…

Shree Ganeshaya Trading Co. P.Ltd, Mumbai vs. ITO WD 13(2)(3), Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 2198/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Oct 2018AY 2012-13

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2198/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ M/S. Shree Ganeshaya Ito Wd 13(2)(3) Trading Pvt. Ltd., Mumbai A-302, Gokul Garden, V. Thakur Complex, Kandivali East, Mumbai-400101 स्थायी ऱेखा सं./ Pan: Aakcs0949M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Ryan Saldanha Revenue By : Shri. Chaudhary Arun Kumar Singh सुनवाई की तारीख /Date Of Hearing : 11.10.2018 घोषणा की तारीख /Date Of Pronouncement : 22.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2198/Mum/2017, Is Directed Against Appellate Order Dated 01.02.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-21, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 23.03.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. 2. The Grounds Of Appeal Raised By The Assessee In The Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called “The Tribunal”) Read As Under:-

For Appellant: Shri. Ryan SaldanhaFor Respondent: Shri. Chaudhary Arun Kumar

Section 143(3)Section 14ASection 40

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.2198/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ M/s. Shree Ganeshaya ITO WD 13(2)(3) Trading Pvt. Ltd., Mumbai A-302, Gokul Garden, v. Thakur Complex, Kandivali East, Mumbai-400101 स्थायी ऱेखा सं./ PAN: AAKCS0949M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Ryan Saldanha Revenue by : Shri. Chaudhary Arun Kumar Singh सुनवाई की तारीख /Date of Hearing : 11.10.2018 घोषणा की…

M/S Sat Kartar Mining & Allied Services P. Ltd., Bilaspur(Cg) vs. JCIT, Range 2, Bilaspur(Cg)

In the result, the appeal filed by the assessee is partly allowed for

ITA 86/BIL/2015[2010-11]Status: DisposedITAT Raipur17 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2010-11 Sat Kartar Mining & Allied Jcit, Range- 2, Services Pvt. Ltd., Bilaspur (Cg). B-78, Shanti Nagar, Ameri Road, Vs. P.O. Bilaspur, Bilaspur (Cg).

For Appellant: Shri G. S. Agrawal, CA

Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2010-11 Sat Kartar Mining & Allied JCIT, Range- 2, Services Pvt. Ltd., Bilaspur (CG). B-78, Shanti Nagar, Ameri Road, Vs. P.O. Bilaspur, Bilaspur (CG). PAN : AAKCS8152Q (Appellant) (Respondent) Assessee by : Shri G. S. Agrawal, CA : Shri V. B. Sargar, DR Department by Date of hearing : 09-08-2018 Date of pronouncement : 17-08-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 23.03.2015 of the…

M/S. B. Budh Singh Gulab Singh, New Delhi vs. JCIT, New Delhi

In the result, both the appeals are allowed

ITA 1283/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Shri R.S. Syal

For Appellant: Sh. Rajeev Saxena, AdvFor Respondent: Sh. B.R. Mishra, Sr. DR

Section 139Section 194Section 201(1)Section 40

…section 40(a)(ia) will be made. Though this proviso has been inserted by the Finance Act 2012 w.e.f. 1.4.2013 but several courts have held it to be retrospective. The Hon'ble’ jurisdictional High Court in CIT vs. Ansal Landmark Township Private Limited (2015) 279 CTR 384 (Del) has held that second proviso to section 40(a)(ia) is declaratory and curative in nature and has retrospective effect from 1.4.2005. On a conjoint reading of second proviso to section 40(a)(ia) and first proviso to section 201(1), it becomes graphically clear that if the payee has furnished his return of income under section 139 and has take…

Shri Vijay Kumar Roshan, Silvassa vs. The Income Tax Officer, Silvassa Ward, Vapi

In the result, appeal is allowed for statistical purposes

ITA 3153/AHD/2016[2007-08]Status: DisposedITAT Surat20 Jun 2018AY 2007-08

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.3153/Ahd/2016/Srt िनधा"रण वष"/Assessment Year :2007-08 Shri Vijay Kumar Roshan, Vs. Income Tax Officer, 4-First Floor, Shreeji Ward, Silvasa Apartment Kilavani, Naka Silvasa Pan: Aempr 1339 H अपीलाथ" Appellant ""यथ"/Respondent

Section 144Section 194CSection 254Section 40

…Vijay Kumar Roshan v. ITO-Silvasa/I.T.A. No.3153/Ahd/2016/A.Y.:07-08 Page 1 of 8 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.3153/Ahd/2016/SRT िनधा"रण वष"/Assessment Year :2007-08 Shri Vijay Kumar Roshan, Vs. Income Tax Officer, 4-First Floor, Shreeji Ward, Silvasa Apartment Kilavani, Naka Silvasa PAN: AEMPR 1339 H अपीलाथ" Appellant ""यथ"/Respondent Shri Rayan Saldanha, CA िनधा"रती क" ओर से /Assessee by राज"व क"…

Dy C.I.T..1(1), Raipur (Cg) vs. Shri Ismail Mohammed, Raipur (Cg)

In the result, appeal filed by the revenue for assessment year 2011-

ITA 214/BIL/2014[2011-12]Status: DisposedITAT Raipur06 Jun 2018AY 2011-12

Bench: Shri N.K. Billaiya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 The Dy. Commissioner Of Shri Ismail Mohammed, Income Tax-1(1), 24/347, Dr. Virdhi Gali Marg, Central Revenue Building, Jawahar Nagar, Civil Lines, Vs. Raipur (C.G.) Raipur (C.G.) Pan: Aispm8617R (Appellant) (Respondent) Revenue By : Sheetal Shashwat Verma (Dr) Assessee By : None (Written Submission) Date Of Hearing: 05/03/2018 Date Of Pronouncement: 06/06/2018

For Appellant: None (Written submission)For Respondent: Sheetal Shashwat Verma (DR)

Section 143Section 40

…ing payment towards interest to the non- banking financial companies, the Ld. CIT(A) has wrongly deleted the addition. On the other hand the assessee relying on the decision of Hon’ble Delhi High Court in the case of CIT vs. Ansal Landmark Township Pvt. Ltd., 377 ITR 365 has taken the plea in his written statement that if the recipient has taken into account the related payments in its computation of income, no disallowance can be made u/s 40(a)(ia) of the Act. The assessee has further contended before the Ld. CIT(A) that he has filed the required certificate from the statutory auditor to show that the recipients…

Dy.CIT, Cir-1(2), Hyderabad vs. M/S Cuntry Club (I) Limited, Hyderabad

In the result, the grounds of the appeal of the assessee on this issue are allowed

ITA 1735/HYD/2012[2009-10]Status: DisposedITAT Hyderabad22 May 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. K. Srinivas Reddy

Section 40Section 40A(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s Country Club vs. Asst. CIT, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known as Country Club India Ltd.,) Hyderabad. PAN – AAACC8276B (Applicant) (Respondent) Assessment Year: 2009-10 Asst. CIT, Circle-1(2), M/s Country Club Hyderabad Hospitality & Holidays Ltd., (Formerly Known as Country Club India Ltd.,) Hyderabad. PAN-AAACC8276B (Applicant) (Respondent) Assessee by : Shri P. Murali Mohan Rao Revenue…