CIT v. Club

287 ITR 552High Court2016#13925 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Judgments citing CIT v. Club

DCIT, New Delhi vs. M/S. Magnum International Trading Company Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2511/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Mar 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Anil Bhalla, CAFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 143(3)Section 14ASection 37Section 37(1)

…accounts for the year ended 31.3.2010 has been examined by the ld CIT(A). Placing reliance on the following judgments, “1) Western India Vegetable Products Ltd 26 ITR 151 (Bom.) 2) CIT vs Whirlpool of India Ltd. 185 Taxman 387, 3) CIT vs Club Resorts (P) Ltd. 287 ITR 552 (Mad.) 4) Jcdecaux Advertising India Pvt Ltd. 166 TTJ 121 (Del) 5) Interlink Petroleum Ltd. 83 TTJ 274 (Ahd.) 4 Magnum International Trading Company Pvt. Ltd 6) Eitve Funds International India 162 Taxman 1 (Del)” the ld CIT(A) held that revenue expenses are allowable after the date of set up in terms of Section 3 of the Act. 5. Heard the argum…

Gco Technologies Centre P.Tld, Mumbai vs. ITO 9(1)(4), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6310/MUM/2014[2010-11]Status: DisposedITAT Mumbai05 Nov 2020AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Soodm/S Gco Technologies Centre Ito-9(1)(4) Private Limited, Mumbai Office No. 227, 2Nd Floor, Vs. Hari Om Plaza, M.G. Road, Borivali (E) Mumbai – 400066 Pan – Aadcg4414E (Appellant) (Respondent)

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri Akhtar Hussain Ansari, D.R
Section 143(1)Section 143(2)Section 143(3)Section 35DSection 37(1)Section 92C

…osition. On appeal, the ld. Third Member concurring with the view taken by the ld. accountant member decided the issue in favour of the assessee. Similarly, in the case before the Hon’ble High Court of Madras in the case of CIT Vs. Club Resorts P. Ltd. (2006) 287 ITR 552 (Mad), the assessee was engaged in the business of selling time share units at places of tourist interest. It was ITA No.6310/Mum/2014 A.Y. 2010-11 12 M/s GCO Technologies Centre Pvt. Ltd. Vs.ITO-9(1)(4) the claim of the assessee that when the canvassing staff for promoting the assessee‟s business was appointed and the sales personnel were sent f…

DCIT CC 6(3), Mumbai vs. Horizon Infrastructure Ltd, Mumbai

In the result, appeal filed by the assessee ITA No

ITA 844/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Aug 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…familiar with the same are all part of the business and the business can be said to be setup, even earlier. The Hon’ble Madras High Court was dealing with the case of a company formed for selling property time share in CIT vs Club resorts Pvt. Ltd. (2016) 287 ITR 552 held that the acts of appointing staff for canvassing sales of the property time share, renting of office premises etc., amounted to setting up of the business, even though the construction of the property was yet to begin. Similarly, the Hon’ble Gujarat High Court in the case of a Hotel and hospitability industry in case of Hotel Alankar Vs…

Horizon Infrastructure Ltd(Now Known As Skil Infrastructure Limited), Mumbai vs. DCIT CC 6(3), Mumbai

In the result, appeal filed by the assessee ITA No

ITA 2470/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Aug 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…familiar with the same are all part of the business and the business can be said to be setup, even earlier. The Hon’ble Madras High Court was dealing with the case of a company formed for selling property time share in CIT vs Club resorts Pvt. Ltd. (2016) 287 ITR 552 held that the acts of appointing staff for canvassing sales of the property time share, renting of office premises etc., amounted to setting up of the business, even though the construction of the property was yet to begin. Similarly, the Hon’ble Gujarat High Court in the case of a Hotel and hospitability industry in case of Hotel Alankar Vs…

Horizon Country Wide Logistics Ltd(Now Succeeded on Amalgamation by Skil Infrastructure Limited ), Mumbai vs. DCIT 1(2)(Presently ACIT--6(3)), Mumbai

In the result, appeal filed by the assessee ITA No

ITA 5817/MUM/2017[2010-11]Status: DisposedITAT Mumbai09 Aug 2019AY 2010-11

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…familiar with the same are all part of the business and the business can be said to be setup, even earlier. The Hon’ble Madras High Court was dealing with the case of a company formed for selling property time share in CIT vs Club resorts Pvt. Ltd. (2016) 287 ITR 552 held that the acts of appointing staff for canvassing sales of the property time share, renting of office premises etc., amounted to setting up of the business, even though the construction of the property was yet to begin. Similarly, the Hon’ble Gujarat High Court in the case of a Hotel and hospitability industry in case of Hotel Alankar Vs…

DCIT CC 6(3), Mumbai vs. Horizon Infrastructure Ltd, Mumbai

In the result, appeal filed by the assessee ITA No

ITA 5779/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Aug 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…familiar with the same are all part of the business and the business can be said to be setup, even earlier. The Hon’ble Madras High Court was dealing with the case of a company formed for selling property time share in CIT vs Club resorts Pvt. Ltd. (2016) 287 ITR 552 held that the acts of appointing staff for canvassing sales of the property time share, renting of office premises etc., amounted to setting up of the business, even though the construction of the property was yet to begin. Similarly, the Hon’ble Gujarat High Court in the case of a Hotel and hospitability industry in case of Hotel Alankar Vs…

DCIT, New Delhi vs. M/S Dlf Homes Panchkula Pvt. Ltd., New Delhi

In the result appeal of the department is dismissed

ITA 4344/DEL/2012[2009-10]Status: DisposedITAT Delhi14 Oct 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. C. M. Garg, Jm Ita No. 4344/Del/2012 : Asstt. Year : 2009-10 Dcit, Vs M/S Dlf Homes Panchkula Pvt. Ltd. Circle-10(1), 1-E, Naaz Cinema Complex, New Delhi Jhandewalan Extn., New Delhi (Appellant) (Respondent) Pan No. Aabch8735M Assessee By : Sh. R. S. Singvi, Ca Revenue By: Smt. Parwinder Kaur, Sr. Dr Date Of Hearing : 31.07.2015 Date Of Pronouncement : 14.10.2015 Order Per N.K. Saini, A.M. This Is An Appeal By The Department Against The Order Dated 24.05.2012 Of The Ld. Cit(A)-Xiii, New Delhi.

For Appellant: Sh. R. S. Singvi, CAFor Respondent: Smt. Parwinder Kaur, Sr. DR
Section 4Section 5A

…Del) " CIT Vs Herbalife International India (P) Ltd. 297 ITR 303 (Del) " CIT Vs Sarabhai Management Corpn. Ltd. (1991) 192 ITR 151 " Whirlpool of India Ltd. Vs JCIT (2008) 19 SOT 593 " CIT Vs Sponge Iron Ltd. 201 ITR 770, 780 (AP) " M/s Club Resorts Pvt. Ltd. 287 ITR 552 (Mad) " DCIT Vs Core Health Care Ltd. 298 ITR 194 (2008) (SC) 7. The ld. CIT(A) after considering the submissions of the assessee deleted the addition made by the AO by observing in para 4.3 of the impugned order as under: “4.3 I have considered the observation of the Assessing Officer and submission of the appellant. It is seen that the appellan…

CIT v. Club (287 ITR 552) — Cited in 7 Judgments | BharatTax