CIT v. C.J. International Hotels Ltd.

197 Taxmann 230High Court2011#6285 most cited

What is CIT v. C.J. International Hotels Ltd. authority for?

Income received by a sub-licensee is not taxable in the hands of the assessee if the assessee does not receive any amounts as income for the premises.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2020.

Also referred to as

CIT v. C.J. International Hotels Ltd. · 197 Taxmann 230 · income received by sub-licensee · notional addition deleted · hotel income · taxability of premises

Also reported as

53 DTR 92

Judgments citing CIT v. C.J. International Hotels Ltd.

ACIT, Circle-6(1), New Delhi vs. C J International Hotels Ltd, New Delhi

Appeals are dismissed

ITA 255/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Aug 2020AY 2014-15

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

Section 22

…1 ITA Nos. 254 & 255/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 254 /DEL/2018 ( A.Y 2013-14) (THROUGH VIDEO CONFERENCING) ACIT Vs C J International Hotels Ltd. Room No. 389, C. R. Building, 8, Hotel Le-Meridian, Windsor New Delhi Place, Janpath, New Delhi AAACC0174E (APPELLANT) (RESPONDENT) Appellant by Sh. Jagdish Singh, Sr. DR Respondent by Sh. Tarandeep Singh, Adv Date of Hearing 25.08.2020 Date of Pronouncement 26.08.2020 ORDER PER SUCHITRA KAMBLE, JM These two appeals are fil…

ACIT, Circle-6(1), New Delhi vs. C J International Hotels Ltd., New Delhi

Appeals are dismissed

ITA 254/DEL/2018[2013-14]Status: DisposedITAT Delhi26 Aug 2020AY 2013-14

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

Section 22

…1 ITA Nos. 254 & 255/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 254 /DEL/2018 ( A.Y 2013-14) (THROUGH VIDEO CONFERENCING) ACIT Vs C J International Hotels Ltd. Room No. 389, C. R. Building, 8, Hotel Le-Meridian, Windsor New Delhi Place, Janpath, New Delhi AAACC0174E (APPELLANT) (RESPONDENT) Appellant by Sh. Jagdish Singh, Sr. DR Respondent by Sh. Tarandeep Singh, Adv Date of Hearing 25.08.2020 Date of Pronouncement 26.08.2020 ORDER PER SUCHITRA KAMBLE, JM These two appeals are fil…

DCIT, New Delhi vs. M/S. C.J. International Hotel Ltd., New Delhi

Appeals are dismissed

ITA 79/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Mar 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Dcit, Vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (Pan: Aaacc0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., Vs Dcit, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee By: Shri Umesh Chand Dubey, Sr. Dr Department By: Shri Tarandeep Singh, Ca

For Appellant: Shri Umesh Chand Dubey, Sr. DRFor Respondent: Shri Tarandeep Singh, CA
Section 143(3)Section 147Section 234BSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 DCIT, vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (PAN: AAACC0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., vs DCIT, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee by: Shri Umesh Chand Dubey, Sr. DR Department by: Shri Tarandeep Singh, CA DATE OF HEARING: 10.1.2017 DATE OF PRONOUNCMENT:31.03.2017 ORDER…

M/S. Cj International Hotels Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeals are dismissed

ITA 6714/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Mar 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Dcit, Vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (Pan: Aaacc0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., Vs Dcit, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee By: Shri Umesh Chand Dubey, Sr. Dr Department By: Shri Tarandeep Singh, Ca

For Appellant: Shri Umesh Chand Dubey, Sr. DRFor Respondent: Shri Tarandeep Singh, CA
Section 143(3)Section 147Section 234BSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 DCIT, vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (PAN: AAACC0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., vs DCIT, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee by: Shri Umesh Chand Dubey, Sr. DR Department by: Shri Tarandeep Singh, CA DATE OF HEARING: 10.1.2017 DATE OF PRONOUNCMENT:31.03.2017 ORDER…

M/S. Cj International Hotels Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeals are dismissed

ITA 6713/DEL/2013[2007-08]Status: DisposedITAT Delhi31 Mar 2017AY 2007-08

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Dcit, Vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (Pan: Aaacc0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., Vs Dcit, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee By: Shri Umesh Chand Dubey, Sr. Dr Department By: Shri Tarandeep Singh, Ca

For Appellant: Shri Umesh Chand Dubey, Sr. DRFor Respondent: Shri Tarandeep Singh, CA
Section 143(3)Section 147Section 234BSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 DCIT, vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (PAN: AAACC0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., vs DCIT, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee by: Shri Umesh Chand Dubey, Sr. DR Department by: Shri Tarandeep Singh, CA DATE OF HEARING: 10.1.2017 DATE OF PRONOUNCMENT:31.03.2017 ORDER…

M/S Sheetu Educational Service Pvt Ltd., Indore vs. The DCIT 5(1), Indore

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 354/IND/2016[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. Nos. 24 to 26/Ind/2015 and I.T.A.Nos. 352 to 354/Ind/2016 "नधा"रण वष" /A.Ys.: 2005-06 to 2010-11 M/s. Sheetu Educational Dy. CIT, Vs. 5(1), Service Pvt. Ltd., Indore. Khandwa Road, Indore PAN NO. AAGCS3911B अपीलाथ" /Appellant ""यथ" /Respondent अपीलाथ" क" ओर से/Appellant by Shri S.N. Agrawal, FCA Shri A.R.Verma, DR ""यथ" क" ओर से/Respondent by सुनवाई क"…

M/S Sheetu Educational Service Pvt Ltd., Indore vs. The DCIT 5(1), Indore

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 352/IND/2016[2008-09]Status: DisposedITAT Indore28 Feb 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. Nos. 24 to 26/Ind/2015 and I.T.A.Nos. 352 to 354/Ind/2016 "नधा"रण वष" /A.Ys.: 2005-06 to 2010-11 M/s. Sheetu Educational Dy. CIT, Vs. 5(1), Service Pvt. Ltd., Indore. Khandwa Road, Indore PAN NO. AAGCS3911B अपीलाथ" /Appellant ""यथ" /Respondent अपीलाथ" क" ओर से/Appellant by Shri S.N. Agrawal, FCA Shri A.R.Verma, DR ""यथ" क" ओर से/Respondent by सुनवाई क"…

M/S. Sheetu Educational Services P. Ltd., Indore vs. The DCIT 5(1), Indore

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 26/IND/2015[2007-08]Status: DisposedITAT Indore28 Feb 2017AY 2007-08

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. Nos. 24 to 26/Ind/2015 and I.T.A.Nos. 352 to 354/Ind/2016 "नधा"रण वष" /A.Ys.: 2005-06 to 2010-11 M/s. Sheetu Educational Dy. CIT, Vs. 5(1), Service Pvt. Ltd., Indore. Khandwa Road, Indore PAN NO. AAGCS3911B अपीलाथ" /Appellant ""यथ" /Respondent अपीलाथ" क" ओर से/Appellant by Shri S.N. Agrawal, FCA Shri A.R.Verma, DR ""यथ" क" ओर से/Respondent by सुनवाई क"…

M/S. Sheetu Educational Services P. Ltd., Indore vs. The DCIT 5(1), Indore

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 25/IND/2015[2006-07]Status: DisposedITAT Indore28 Feb 2017AY 2006-07

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. Nos. 24 to 26/Ind/2015 and I.T.A.Nos. 352 to 354/Ind/2016 "नधा"रण वष" /A.Ys.: 2005-06 to 2010-11 M/s. Sheetu Educational Dy. CIT, Vs. 5(1), Service Pvt. Ltd., Indore. Khandwa Road, Indore PAN NO. AAGCS3911B अपीलाथ" /Appellant ""यथ" /Respondent अपीलाथ" क" ओर से/Appellant by Shri S.N. Agrawal, FCA Shri A.R.Verma, DR ""यथ" क" ओर से/Respondent by सुनवाई क"…

M/S. Sheetu Educational Services P Ltd., Indore vs. The DCIT 5(1) Range-5, Indore

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 24/IND/2015[2005-06]Status: DisposedITAT Indore28 Feb 2017AY 2005-06

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. Nos. 24 to 26/Ind/2015 and I.T.A.Nos. 352 to 354/Ind/2016 "नधा"रण वष" /A.Ys.: 2005-06 to 2010-11 M/s. Sheetu Educational Dy. CIT, Vs. 5(1), Service Pvt. Ltd., Indore. Khandwa Road, Indore PAN NO. AAGCS3911B अपीलाथ" /Appellant ""यथ" /Respondent अपीलाथ" क" ओर से/Appellant by Shri S.N. Agrawal, FCA Shri A.R.Verma, DR ""यथ" क" ओर से/Respondent by सुनवाई क"…

The Principal Commissioner of Income Tax-02 vs. M/S C.J. International Hotels Ltd

ITA/558/2016HC Delhi27 Sept 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 269Section 269USection 27

…e any amounts as income for those premises- rather it is that what is received is in the hands of the sub-licensee. For the above reasons, following the decision in the previous years, Commissioner of Income Tax vs M/s C.J. International Hotels, (2010) 197 Taxmann 230, the present appeal does not raise any question of law which is accordingly dismissed. S. RAVINDRA BHAT, J DEEPA SHARMA, J SEPTEMBER 27, 2016 Sapna…

Cj International Hotels Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 6150/DEL/2013[2007-08]Status: DisposedITAT Delhi16 Mar 2016AY 2007-08

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri B.R.R. Kumar, Senior DR
Section 147Section 27Section 271(1)(c)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos.6149 & 6150/Del./2013 (ASSESSMENT YEARS : 2006-07 & 2007-08) M/s. CJ International Hotels Ltd., vs. ACIT, Circle 3 (1), Hotel Le Meridian, Windsor Palace, New Delhi. Janpath, New Delhi. (PAN : AAACC0174E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate REVENUE BY : Shri B.R.R. Kumar, Senior DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : These appeals filed by the assessee are against the separate orders of the CIT (Appeals)-VI, N…

Cj International Hotels Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 6149/DEL/2013[2006-07]Status: DisposedITAT Delhi16 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri B.R.R. Kumar, Senior DR
Section 147Section 27Section 271(1)(c)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos.6149 & 6150/Del./2013 (ASSESSMENT YEARS : 2006-07 & 2007-08) M/s. CJ International Hotels Ltd., vs. ACIT, Circle 3 (1), Hotel Le Meridian, Windsor Palace, New Delhi. Janpath, New Delhi. (PAN : AAACC0174E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate REVENUE BY : Shri B.R.R. Kumar, Senior DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : These appeals filed by the assessee are against the separate orders of the CIT (Appeals)-VI, N…

M/S. Cj International Hotels Ltd., New Delhi vs. DCIT, New Delhi

ITA 386/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Feb 2016AY 2009-10

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…y, 2007 copy of which is enclosed at pages 175 to 199 of the paper book wherein this addition has been deleted by the Tribunal. Ld. AR also invited our attention to pages 200-203 of the paper book wherein the jurisdictional high court vide order reported in 197 Taxmann 230 (Del) has upheld the order of Tribunal deleting the addition. It is admitted before us that fact and circumstances of the issue involved is identical to earlier years. A perusal of order passed by the jurisdictional high court revels that the notional addition has been deleted by their Lordships observing as under :- “4. With the consent o…

DCIT, New Delhi vs. M/S. C.J. International Hotels Ltd., New Delhi

ITA 218/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Feb 2016AY 2009-10

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…y, 2007 copy of which is enclosed at pages 175 to 199 of the paper book wherein this addition has been deleted by the Tribunal. Ld. AR also invited our attention to pages 200-203 of the paper book wherein the jurisdictional high court vide order reported in 197 Taxmann 230 (Del) has upheld the order of Tribunal deleting the addition. It is admitted before us that fact and circumstances of the issue involved is identical to earlier years. A perusal of order passed by the jurisdictional high court revels that the notional addition has been deleted by their Lordships observing as under :- “4. With the consent o…

M/S. Cj International Hotels Ltd., New Delhi vs. DCIT, New Delhi

ITA 787/DEL/2012[2008-09]Status: DisposedITAT Delhi05 Feb 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…y, 2007 copy of which is enclosed at pages 175 to 199 of the paper book wherein this addition has been deleted by the Tribunal. Ld. AR also invited our attention to pages 200-203 of the paper book wherein the jurisdictional high court vide order reported in 197 Taxmann 230 (Del) has upheld the order of Tribunal deleting the addition. It is admitted before us that fact and circumstances of the issue involved is identical to earlier years. A perusal of order passed by the jurisdictional high court revels that the notional addition has been deleted by their Lordships observing as under :- “4. With the consent o…

M/S. Cj International Hotels Ltd., New Delhi vs. DCIT, New Delhi

ITA 771/DEL/2012[2003-04]Status: DisposedITAT Delhi05 Feb 2016AY 2003-04

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…y, 2007 copy of which is enclosed at pages 175 to 199 of the paper book wherein this addition has been deleted by the Tribunal. Ld. AR also invited our attention to pages 200-203 of the paper book wherein the jurisdictional high court vide order reported in 197 Taxmann 230 (Del) has upheld the order of Tribunal deleting the addition. It is admitted before us that fact and circumstances of the issue involved is identical to earlier years. A perusal of order passed by the jurisdictional high court revels that the notional addition has been deleted by their Lordships observing as under :- “4. With the consent o…

ACIT, New Delhi vs. M/S. C.J. International Hotels Ltd., New Delhi

ITA 1107/DEL/2012[2008-09]Status: DisposedITAT Delhi05 Feb 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…y, 2007 copy of which is enclosed at pages 175 to 199 of the paper book wherein this addition has been deleted by the Tribunal. Ld. AR also invited our attention to pages 200-203 of the paper book wherein the jurisdictional high court vide order reported in 197 Taxmann 230 (Del) has upheld the order of Tribunal deleting the addition. It is admitted before us that fact and circumstances of the issue involved is identical to earlier years. A perusal of order passed by the jurisdictional high court revels that the notional addition has been deleted by their Lordships observing as under :- “4. With the consent o…

CIT v. C.J. International Hotels Ltd. (197 Taxmann 230) — Cited in 18 Judgments | BharatTax