CIT v. Bharti Televentures Ltd.

155 Taxmann 268High Court2006#11140 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 1872: Section 62Section 1963: Rule 29Section 1961: 143(3)Section 1961: 144CSection 1961: 234BSection 1961: 234CSection 1961: 234DSection 1961: 254

Judgments citing CIT v. Bharti Televentures Ltd.

Crm Services India Private Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

The appeals of the assessee are allowed with consequential effect

ITA 1519/DEL/2022[2010-11]Status: DisposedITAT Delhi08 Apr 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 254

…12(SC) - CIT v. Birla Cotton Spg. And Wvg. Mills Ltd.: 82 ITR 166 (SC) - Madhav Prasad Jatia v. CIT U.P.: 118 ITR 200 (SC) - S.A. Builders Ltd. vs. CIT : 288 ITR 1 (SC) - CIT V. Bharti Televentures Ltd: 331 ITR 502 (Del) - CIT vs. Padmani Packaging (P) Ltd. : 155 Taxmann 268 (Del) - CIT v. Rockman Cycle Industries Ltd.: 331 ITR 401 (P&H) (FB) - CIT vs. EKL Appliances Ltd. : ITA No. 1068/2011 & 1070/2011 (Del HC) - CIT v. Dalmia Cement (P.) Ltd: 254 ITR 377 (Del) 18. Ld. Sr. Counsel, refered to the Hon’ble Supreme Court judgment in the case of Vodafone International Holdings B.V. vs. Union of India &Anr., 341 ITR…

Crm Services India Private Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

The appeals of the assessee are allowed with consequential effect

ITA 1518/DEL/2022[2009-10]Status: DisposedITAT Delhi08 Apr 2024AY 2009-10

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 254

…12(SC) - CIT v. Birla Cotton Spg. And Wvg. Mills Ltd.: 82 ITR 166 (SC) - Madhav Prasad Jatia v. CIT U.P.: 118 ITR 200 (SC) - S.A. Builders Ltd. vs. CIT : 288 ITR 1 (SC) - CIT V. Bharti Televentures Ltd: 331 ITR 502 (Del) - CIT vs. Padmani Packaging (P) Ltd. : 155 Taxmann 268 (Del) - CIT v. Rockman Cycle Industries Ltd.: 331 ITR 401 (P&H) (FB) - CIT vs. EKL Appliances Ltd. : ITA No. 1068/2011 & 1070/2011 (Del HC) - CIT v. Dalmia Cement (P.) Ltd: 254 ITR 377 (Del) 18. Ld. Sr. Counsel, refered to the Hon’ble Supreme Court judgment in the case of Vodafone International Holdings B.V. vs. Union of India &Anr., 341 ITR…

ACIT, Circle- 2(2), New Delhi vs. Anand Divine Developers Pvt. Ltd., New Delhi

In the result, ITA.No.4499/Del

ITA 4499/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Kanav Bali, Sr. D.R
Section 143(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.4498 & 4499/Del/2017 Assessment Years 2013-2014 & 2014-15 The ACIT, Circle-2(2), M/s. Anand Divine Developers Pvt. Ltd., Room No.392, C.R. vs. 711/92, Deepali, Nehru Building, I.P. Estate, Place, New Delhi. PIN – 110 019 New Delhi - 110 002 PAN AAJCA4361J (Appellant) (Respondent) For Revenue : Shri Kanav Bali, Sr. D.R. For Assessee : Shri Ved Jain, Advocate & Shri Aman Garg, C.A. Date of Hearing : 03.11.2022 Date of Pronouncement : 24.11.2022 ORDE…

ACIT, Circle- 2(2), New Delhi vs. Anand Divine Developers Pvt. Ltd., New Delhi

In the result, ITA.No.4499/Del

ITA 4498/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Kanav Bali, Sr. D.R
Section 143(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.4498 & 4499/Del/2017 Assessment Years 2013-2014 & 2014-15 The ACIT, Circle-2(2), M/s. Anand Divine Developers Pvt. Ltd., Room No.392, C.R. vs. 711/92, Deepali, Nehru Building, I.P. Estate, Place, New Delhi. PIN – 110 019 New Delhi - 110 002 PAN AAJCA4361J (Appellant) (Respondent) For Revenue : Shri Kanav Bali, Sr. D.R. For Assessee : Shri Ved Jain, Advocate & Shri Aman Garg, C.A. Date of Hearing : 03.11.2022 Date of Pronouncement : 24.11.2022 ORDE…

M/S Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. DCIT, Chandigarh

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

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

…R 612 (SC) -CIT v. Birla Cotton Spg. and Wvg. Mills Ltd.: 82 ITR 166 (SC) - Madhav Prasad Jatia v. CIT U.P.: 118 ITR 200 (SC) - S.A. Builders Ltd. v. CIT : 288 ITR 1 (SC) - C1T v. Bharti Televentures Ltd: 331 ITR 502 (Del) -C1T v. Padmani Packaging (P) Ltd. : 155 Taxmann 268 (Del) -C1T v. Rockinan Cycle Industries Ltd.: 331 ITR 401 (P&H) (FB) -CIT v. EKL Appliances Ltd. : 345 ITR 241 (Del HC) It is a settled position that the expenditure incurred wholly and exclusively for the purpose of the business would be allowable as deduction under section 37(1) of the Act, even if it results in a direct or incidental benef…

M/S. Volvo India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 1353/BANG/2010[2006-07]Status: DisposedITAT Bangalore11 Dec 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Lalit Kumarm/S.Volvo India Private Limited, Yalachahally Village, Tavarakere Post, Hoskote, Bangalore – 562 122. Pan: Aaacv 6747N … Appellant Vs. The Deputy Commissioner Of Income Tax, Ltu, … Respondent

For Appellant: Shri Neeraj Jain, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 10ASection 143(3)Section 234CSection 234DSection 92C

…- CIT v. Birla Cotton Spg. And Wvg. Mills Ltd.: 82 ITR 166 (SC) - Madhav Prasad Jatia v. CIT U.P.: 118 ITR 200 (SC) - S.A. Builders Ltd. vs. CIT : 288 ITR 1 (SC) - CIT V. Bharti Televentures Ltd: 331 ITR 502 (Del) Page 15 - CIT vs. Padmani Packaging (P) Ltd.: 155 Taxmann 268 (Del) - CIT v. Rockman Cycle Industries Ltd.: 331 ITR 401 (P&H) (FB) - CIT vs. EKL Appliances Ltd. : ITA No. 1068/2011 & 1070/2011 (Del HC) - CIT v. Dalmia Cement (P.) Ltd: 254 ITR 377 (Del) 15. Further reliance was placed on the decision of the Hon’ble Delhi High Court in the case of CIT v. EKL Appliances Ltd., 345 ITR 241 (Del) and CIT v…

Goodyear India Ltd., Faridabad vs. ACIT, New Delhi

ITA 5650/DEL/2011[2007-08]Status: DisposedITAT Delhi29 Apr 2016AY 2007-08

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Mr. Ajay Vohra, Sr. AdvFor Respondent: Mr. Amrinder Singh, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 92C

…ji 91 ITR 544 • Madhav Prasad Jatia v. CIT U.P.: 118 ITR 200 (SC) • CIT Vs. National Rayon Commercial Co. Ltd. 193 ITR 744 • S.A. Builders Ltd. vs. CIT : 288 ITR 1 (SC) • CIT V. Bharti Televentures Ltd: 331 ITR 502 (Del) • CIT vs. Padmani Packaging (P) Ltd. : 155 Taxmann 268 (Del) • CIT v. Rockman Cycle Industries Ltd.: 331 ITR 401 (P&H) (FB) • CIT vs. EKL Appliances Ltd. : ITA No. 1068/2011 & 1070/2011(Del HC) • CIT v. Dalmia Cement (P.) Ltd: 254 ITR 377 (Del) • CIT vs. Dalmia Cement (B) Ltd. (supra), (Del) It is respectfully submitted that as long as an item of expenditure has been incurred wholly and exclusive…

DCIT, New Delhi vs. M/S. Hotline Glass Ltd., New Delhi

In the result the appeal of the revenue is dismissed

ITA 342/DEL/2014[2004-05]Status: DisposedITAT Delhi13 Jan 2016AY 2004-05

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Hotline Glass Ltd., Circle-12(1) 52-A, Okhla Industrial Vs. New Delhi Estate, Phase-Iii, New Delhi Pan:Aaach0561L (Appellant) (Respondent) Assessee By: Sh.Robin Rawal, Sr Dr Respondent By: None

For Appellant: Sh.Robin Rawal, Sr DRFor Respondent: None
Section 143(2)Section 35DSection 40ASection 40A(2)Section 40A(2)(b)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Hotline Glass Ltd., Circle-12(1) 52-A, Okhla Industrial Vs. New Delhi Estate, Phase-III, New Delhi PAN:AAACH0561L (Appellant) (Respondent) Assessee by: Sh.Robin Rawal, Sr DR Respondent by: None Date of Hearing 06.01.2016 Date of pronouncement 13.01.2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the Department is directed against the order dated 18.10.2013 of ld CIT (A)-New Delhi for the Assessment Year 2004-05. The assessee raised the fo…

Flextronics Software Systems Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5550/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2016AY 2007-08

Bench: Shri S.V.Mehrotra & Shri A.T. Varkey

For Appellant: Shri Ajay Vohra Sr. AdvocateFor Respondent: O R D E R
Section 10BSection 143(3)Section 144CSection 234BSection 234CSection 263Section 92C

…ncurring any expenditure is to be seen from the assessee’s point of view. Reliance was drawn on the following judgments: - J K Woolen Manufacturers vs. CIT 72 ITR 612 (SC) - CIT vs. Dalmia Cement (P) Ltd. 254 ITR 377 (Del) - CIT vs. Padmani Packaging (P) ltd. 155 Taxmann 268 (Del) - S.A. Builders Ltd. vs. CIT 288 ITR 1 (SC) - UOI vs. Azadi Bachao Andolan 263 ITR 706 (SC) iv) No application of transfer pricing method by the TPO “It is submitted that the expenditure on payment of administrative/ corporate fee of Rs. 89,640,636 were incurred by the assessee, in the course of its business of provision of software dev…