CIT v. Dalmia Cement (P.) Ltd.

121 Taxmann 706High Court2002#3332 most cited

What is CIT v. Dalmia Cement (P.) Ltd. authority for?

Expenditure incurred for business expediency is deductible under section 37(1) even if it is at a higher rate, provided it is not demonstrably for non-business purposes.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Dalmia Cement (P.) Ltd. · 121 Taxmann 706 · section 37(1) · business expediency · deductible expenditure · higher commission rate · commercial expediency · deduction for expenses

Sections most often in play

Section 36(1)(iii)Section 37(1)Section 132Section 139Section 145(3)Section 147Section 250Section 36(1)(vii)

Issues it is cited on

interest on interestinterest free advancessection 36(1)(iii)business expediencyrule of consistencyon-moneycommercial expediencyadvance taxsearch assessmentsection 37section 37(1)section 36(1)

Judgments citing CIT v. Dalmia Cement (P.) Ltd.

Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, Delhi vs. Anand Nvh Products Pvt Ltd, Delhi

ITA 3612/DEL/2024[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 3612/Del/2024, A.Y.2016-17 Deputy Commissioner of Income Tax, Circle -1(1), C. R. Building, I. P. Estate New Delhi (Appellant) Vs. Anand NVH Products Private Limited, F-3/5, Vasant Vihar, New Delhi PAN: AAECA0297J (Respondent) Appellant by Respondent by Sh. Ajay Kumar Arora, Sr.DR Sh. Mukesh Butani, Advocate Sh. Saurabh Nandy, Advocate Ms. Drishti Goyal, Advocate Date of Hearing 01/07/2025 Date of Pronouncement 26/09/2025 ORDER PER AVDHESH KUMAR MI…

DCIT, Cen Cir 2(2), Chennai vs. Jayapriya Company, Chennai

In the result, both the appeals of the Revenue are dismissed and

ITA 1252/CHNY/2025[2022-23]Status: DisposedITAT Chennai12 Sept 2025AY 2022-23

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT
Section 132Section 139Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 & 1252/Chny/2025 & Cross-Objection Nos.43 & 44/Chny/2025 िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23 v. The DCIT, Jayapriya Company, Central Circle-2(2), 37, Sivavishnu Complex, Chennai. II Floor, T. Nagar H.O, Chennai-600 017. [PAN: AAHFJ 0958 M] (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross- Objector) Department by : Mrs. Yamun…

DCIT, CC2(2), Chennai vs. Jayapriya Company, Chennai

In the result, both the appeals of the Revenue are dismissed and

ITA 1251/CHNY/2025[2021-22]Status: DisposedITAT Chennai12 Sept 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT
Section 132Section 139Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 & 1252/Chny/2025 & Cross-Objection Nos.43 & 44/Chny/2025 िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23 v. The DCIT, Jayapriya Company, Central Circle-2(2), 37, Sivavishnu Complex, Chennai. II Floor, T. Nagar H.O, Chennai-600 017. [PAN: AAHFJ 0958 M] (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross- Objector) Department by : Mrs. Yamun…

ACIT, New Delhi vs. M/S. Pgf Ltd., Chandigarh

In the result, appeals of Revenue in ITA Nos

ITA 2137/DEL/2010[2006-07]Status: DisposedITAT Delhi27 Jun 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Sumer Singh Meena, CIT- DR
Section 36(1)(iii)

…,01,44,183/-. Page 5 of 13 ITA Nos. 2135 to 2137 /DEL/2010 M/s PGF Ltd [A.Y 2004-05 to 2006-07] 12. When the assessee went in appeal before the ld. CIT(A), the ld. CIT(A) relying on the decision of the Hon'ble Delhi High Court in the case of Dalmia Cement 121 Taxmann 706, allowed the appeal of the assessee holding as under: “6.3 I have carefully considered the facts of the case and the submissions made by the Counsel of the appellant. It is observed that during the year under consideration the appellant had incurred management expenditure of Rs. 28,59,43,123/-. The Assessing Officer disallowed the indirect…

ACIT, New Delhi vs. M/S. Pgf Ltd., Chandigarh

In the result, appeals of Revenue in ITA Nos

ITA 2136/DEL/2010[2005-06]Status: DisposedITAT Delhi27 Jun 2025AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Sumer Singh Meena, CIT- DR
Section 36(1)(iii)

…,01,44,183/-. Page 5 of 13 ITA Nos. 2135 to 2137 /DEL/2010 M/s PGF Ltd [A.Y 2004-05 to 2006-07] 12. When the assessee went in appeal before the ld. CIT(A), the ld. CIT(A) relying on the decision of the Hon'ble Delhi High Court in the case of Dalmia Cement 121 Taxmann 706, allowed the appeal of the assessee holding as under: “6.3 I have carefully considered the facts of the case and the submissions made by the Counsel of the appellant. It is observed that during the year under consideration the appellant had incurred management expenditure of Rs. 28,59,43,123/-. The Assessing Officer disallowed the indirect…

ACIT, New Delhi vs. M/S. Pgf Ltd., Chandigarh

In the result, appeals of Revenue in ITA Nos

ITA 2135/DEL/2010[2004-05]Status: DisposedITAT Delhi27 Jun 2025AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Sumer Singh Meena, CIT- DR
Section 36(1)(iii)

…,01,44,183/-. Page 5 of 13 ITA Nos. 2135 to 2137 /DEL/2010 M/s PGF Ltd [A.Y 2004-05 to 2006-07] 12. When the assessee went in appeal before the ld. CIT(A), the ld. CIT(A) relying on the decision of the Hon'ble Delhi High Court in the case of Dalmia Cement 121 Taxmann 706, allowed the appeal of the assessee holding as under: “6.3 I have carefully considered the facts of the case and the submissions made by the Counsel of the appellant. It is observed that during the year under consideration the appellant had incurred management expenditure of Rs. 28,59,43,123/-. The Assessing Officer disallowed the indirect…

Praduyman Kumar Sharma, Meerut vs. ACIT Circle 14(2), New Delhi

In the result, appeals of Revenue in ITA Nos

ITA 2136/DEL/2024[2010-11]Status: DisposedITAT Delhi01 Jan 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Sumer Singh Meena, CIT- DR
Section 36(1)(iii)

…,01,44,183/-. Page 5 of 13 ITA Nos. 2135 to 2137 /DEL/2010 M/s PGF Ltd [A.Y 2004-05 to 2006-07] 12. When the assessee went in appeal before the ld. CIT(A), the ld. CIT(A) relying on the decision of the Hon'ble Delhi High Court in the case of Dalmia Cement 121 Taxmann 706, allowed the appeal of the assessee holding as under: “6.3 I have carefully considered the facts of the case and the submissions made by the Counsel of the appellant. It is observed that during the year under consideration the appellant had incurred management expenditure of Rs. 28,59,43,123/-. The Assessing Officer disallowed the indirect…

Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. South City Projects (Kolkata) Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1096/KOL/2023[2020-21]Status: DisposedITAT Kolkata24 Oct 2024AY 2020-21

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1096/Kol/2023 Assessment Year: 2020-21 DCIT, Circle-11(1), Kolkata Vs. South City Projects (Kolkata) Limited (PAN: AAACD 8933 A) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 31.07.2024 क" "त"थ Date of Pronouncement/ 24.10.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri Akkal Dudhwewala, A.R "नधा"रती क" ओर से Smt. Vid…

Manuj Jain HUF, Ludhiana vs. PCIT -1, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 392/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh19 Feb 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum, CIT DR
Section 143(2)Section 263Section 263(1)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 392/Chd/2022 िनधा"रण वष" / Assessment Year : 2017-18 Manuj Jain HUF बनाम The Pr. CIT-1 N.K. Oswal Hosiery Dal Bazar Ludhiana Ludhiana-141008, Punjab "थायी लेखा सं./PAN NO: AALHM1481N अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Kusum, CIT DR सुन…

ACIT Central-2 Bhopal, Bhopal vs. M/S M Ahuja Project ( India) P Ltd, Raipur

In the result, the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 69/IND/2022[2015-16]Status: DisposedITAT Indore20 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.48 & 49/Ind/2022 (Assessment Years:2014-15 & 2015-16) M/s. M Ahuja Project (India) ACIT Central-2 Pvt. Ltd. Bhopal Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Assessee) (Revenue) PAN: AAFCM 3382D ITA No.68 & 69/Ind/2022 (Assessment Years:2014-15 & 2015-16) ACIT Central-2 M/s. M Ahuja Project Bhopal (India) Pvt. Ltd. Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Revenue) (Assessee) PAN: AAFCM 3382D Assessee by Shri Hites…

The ACIT, (Central)-II, Bhopal vs. M/S. M. Ahuja Project (India) Pvt. Ltd., Raipur

In the result, the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 68/IND/2022[20214-15]Status: DisposedITAT Indore20 Dec 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.48 & 49/Ind/2022 (Assessment Years:2014-15 & 2015-16) M/s. M Ahuja Project (India) ACIT Central-2 Pvt. Ltd. Bhopal Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Assessee) (Revenue) PAN: AAFCM 3382D ITA No.68 & 69/Ind/2022 (Assessment Years:2014-15 & 2015-16) ACIT Central-2 M/s. M Ahuja Project Bhopal (India) Pvt. Ltd. Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Revenue) (Assessee) PAN: AAFCM 3382D Assessee by Shri Hites…

M/S. M. Ahuja Project (India) Pvt. Ltd., Raipur vs. The ACIT, (Central)-II, Bhopal

In the result, the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 49/IND/2022[2015-16]Status: DisposedITAT Indore20 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.48 & 49/Ind/2022 (Assessment Years:2014-15 & 2015-16) M/s. M Ahuja Project (India) ACIT Central-2 Pvt. Ltd. Bhopal Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Assessee) (Revenue) PAN: AAFCM 3382D ITA No.68 & 69/Ind/2022 (Assessment Years:2014-15 & 2015-16) ACIT Central-2 M/s. M Ahuja Project Bhopal (India) Pvt. Ltd. Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Revenue) (Assessee) PAN: AAFCM 3382D Assessee by Shri Hites…

M/S. M. Ahuja Project (India) Pvt. Ltd., Raipur vs. The ACIT, (Central)-II, Bhopal

In the result, the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 48/IND/2022[2014-15]Status: DisposedITAT Indore20 Dec 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.48 & 49/Ind/2022 (Assessment Years:2014-15 & 2015-16) M/s. M Ahuja Project (India) ACIT Central-2 Pvt. Ltd. Bhopal Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Assessee) (Revenue) PAN: AAFCM 3382D ITA No.68 & 69/Ind/2022 (Assessment Years:2014-15 & 2015-16) ACIT Central-2 M/s. M Ahuja Project Bhopal (India) Pvt. Ltd. Vs. 1, Sai Kunj, Civil Lines Raipur (Appellant / Revenue) (Assessee) PAN: AAFCM 3382D Assessee by Shri Hites…

ACIT, Circle-29(1), New Delhi vs. Maneesh Bawa, New Delhi

Appeal are dismissed

ITA 577/DEL/2020[2016-17]Status: DisposedITAT Delhi17 Oct 2022AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2016-17]

Section 143(3)Section 24

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2016-17] ACIT, Circle-29(1), Vs Sh. Maneesh Bawa, New Delhi. S-322A, Panchsheel Park, Malviya Nagar, New Delhi-110017 PAN: AAEPB2768C APPELLANT RESPONDENT Assessee represented by Shri Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, CA & Sh. Madhur Aggarwal, Adv. Department represented by Shri Jeetender Chand, Sr. DR Date of hearing 17.10.2022 Date of pronouncement 17.10.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the Revenue, is…

Moonrock Hospitality (P) Ltd., New Delhi vs. ACIT Circle-17(1), New Delhi

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

ITA 5895/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: Shri R.K. Pandaassessment Year: 2016-17 Moonrock Hospitality (P) Ltd., Vs. Acit, C-561, Defence Colony, Circle-17(1), New Delhi. New Delhi. Pan: Aafcm7112H (Appellant) (Respondent) Assessee By : Dr. Shaswat Bajpai, Advocate & Shri Vishal Aggarwal, Advocate Revenue By : Shri Ramesh Kumar, Sr. Dr Date Of Hearing : 24.08.2021 Date Of Pronouncement : 22.09.2021 Order

For Appellant: Dr. Shaswat Bajpai, Advocate &For Respondent: Shri Ramesh Kumar, Sr. DR
Section 14ASection 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Moonrock Hospitality (P) Ltd., Vs. ACIT, C-561, Defence Colony, Circle-17(1), New Delhi. New Delhi. PAN: AAFCM7112H (Appellant) (Respondent) Assessee by : Dr. Shaswat Bajpai, Advocate & Shri Vishal Aggarwal, Advocate Revenue by : Shri Ramesh Kumar, Sr. DR Date of Hearing : 24.08.2021 Date of Pronouncement : 22.09.2021 ORDER This appeal filed by the assessee is directed against the order dated 6th May, 2019 of the CIT(A)-6, New Delhi, relating to Assessm…

Aha Holdings P. Ltd, Mumbai vs. Principal Commissioner of Income Tax 6, Mumbai

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

ITA 1993/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Feb 2020AY 2014-15

Bench: Sri Mahavir Singh, Vp & Sri M Balaganesh, Am आयकर अपील सुं./ Ita No. 1993/Mum/2019 (निर्ाारण वर्ा / Assessment Year 2014-15) Aha Holdings Private Limited The Pr. Commissioner Of 2Nd Floor, Trade View Building, Income Tax-6, बनाम/ Oasis Complex, Kamala Mills, Room No. 515, 5 Th Floor, Gate No.4, Pandurang Budhkar Aayakar Bhavan, Maharishi Vs. Marg, Lowe Parel, Karve Road, Mumbai-400 013 Mumbai -400 020 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aafcs6404E अपीलार्थी की ओर े / Appellant By : Shri Hioro Rai, Ar प्रत्यर्थी की ओर े / Respondent By : Shri Rajeev Harit, Cit Dr ुिवाई की तारीख / Date Of Hearing: 09.01.2020 घोर्णा की तारीख / Date Of Pronouncement : 04.02.2020 आदेश / O R D E R महावीर ससुंह, उपाध्यक्ष / Per Mahavir Singh, Vp:

For Appellant: Shri Hioro Rai, ARFor Respondent: Shri Rajeev Harit, CIT DR
Section 143(3)Section 263Section 37(1)

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री एम बालगणेश, लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI M BALAGANESH, AM आयकर अपील सुं./ ITA No. 1993/Mum/2019 (निर्ाारण वर्ा / Assessment Year 2014-15) AHA Holdings Private Limited The Pr. Commissioner of 2nd Floor, Trade View Building, Income TAx-6, बनाम/ Oasis Complex, Kamala Mills, Room No. 515, 5 th Floor, Gate No.4, Pandurang Budhkar Aayakar Bhavan, Maharishi Vs. Marg, Lowe Parel, Karve Road, Mumbai-400 013 Mumbai -400 020 (अपीलार्थी / Appellant) (प्रत्यर्थी/…

DCIT, New Delhi vs. M/S. Sentia Power Ltd., New Delhi

In the result, ITA number 146/Del/2016 filed by the learned assessing officer for assessment year 2012 – 13 is dismissed

ITA 1461/DEL/2016[2012-13]Status: DisposedITAT Delhi21 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishisentia Power Ltd, Vs. Ito, (Formerly Known As Indiabulls Ward-11(4), Cseb Bhiyathan Power Ltd), New Delhi M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent) The Deputy Commissioner Of Vs. Sentia Power Ltd, Income Tax (Formerly Known As Circle 23(2) Indiabulls Cseb Bhiyathan New Delhi Power Ltd), M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Arun Kumar Yadav, Sr DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Sentia Power Ltd, Vs. ITO, (formerly known as Indiabulls Ward-11(4), CSEB Bhiyathan Power Ltd), New Delhi M-62 and 63, 1st Floor, Connaught Place, New Delhi PAN: AABCI8901M (Appellant) (Respondent) The Deputy Commissioner of Vs. Sentia Power Ltd, Income Tax (formerly known as Circle 23(2) Indiabulls CSEB Bhiyathan New Delhi Power Ltd), M-62 and 63, 1st Floor, Connaught Place, New Delhi PAN: AABCI8901M (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Adv Ms. R…

M/S. Sentia Power Ltd., New Delhi vs. ITO, New Delhi

In the result, ITA number 146/Del/2016 filed by the learned assessing officer for assessment year 2012 – 13 is dismissed

ITA 3498/DEL/2015[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishisentia Power Ltd, Vs. Ito, (Formerly Known As Indiabulls Ward-11(4), Cseb Bhiyathan Power Ltd), New Delhi M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent) The Deputy Commissioner Of Vs. Sentia Power Ltd, Income Tax (Formerly Known As Circle 23(2) Indiabulls Cseb Bhiyathan New Delhi Power Ltd), M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Arun Kumar Yadav, Sr DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Sentia Power Ltd, Vs. ITO, (formerly known as Indiabulls Ward-11(4), CSEB Bhiyathan Power Ltd), New Delhi M-62 and 63, 1st Floor, Connaught Place, New Delhi PAN: AABCI8901M (Appellant) (Respondent) The Deputy Commissioner of Vs. Sentia Power Ltd, Income Tax (formerly known as Circle 23(2) Indiabulls CSEB Bhiyathan New Delhi Power Ltd), M-62 and 63, 1st Floor, Connaught Place, New Delhi PAN: AABCI8901M (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Adv Ms. R…

Shreenath Mhaskoba Ssk Ltd, Pune vs. ACIT, Pune

In the result, the appeal is allowed for statistical purposes

ITA 1505/PUN/2012[2007-08]Status: DisposedITAT Pune08 May 2019AY 2007-08

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1505/PUN/12 िनधा"रण वष" / Assessment Year : 2007-08 Shreenath Mhaskoba Sakhar ACIT, Circle-6, Pune Karkhana Ltd., Vs. S.No.162/1+2/2/3, L.P. Classis, Pune-Solapur Road, Hadapsar, Pune – 411 028 PAN : AAHCS3818G (Appellant) (Respondent) Appellant by Shri Prasanna L. Joshi Respondent by Shri Ashok Babu Date of hearing 07-05-2019 Date of pronouncement 08-05-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed…

Sun Infra, Mumbai vs. Asst CIT 14(3), Mumbai

In the result, appeal filed by the assessee for assessment year 2010-2011

ITA 4988/MUM/2014[2010-11]Status: DisposedITAT Mumbai22 Apr 2019AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 M/S Sun Infra, The Income Tax Officer 14(3)(4), 288, 3Rd Floor, Kalbadevi Road, Room No. 608, 6Th Floor, Kalbadevi, Earnest House, Nariman Point, Mumbai – 400002 Vs. Mumbai - 400021 Pan: Abjfs8245H

For Appellant: Shri Vallabhdas D. Parmar (AR)For Respondent: Shri M.K Singh (Sr.DR)
Section 143Section 143(3)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2010-11 M/s Sun Infra, The Income Tax Officer 14(3)(4), 288, 3rd Floor, Kalbadevi Road, Room No. 608, 6th Floor, Kalbadevi, Earnest House, Nariman Point, Mumbai – 400002 Vs. Mumbai - 400021 PAN: ABJFS8245H (Appellant) (Respondent) Assessee by : Shri Vallabhdas D. Parmar (AR) Revenue by : Shri M.K Singh (Sr.DR) Date of Hearing: 25/01.2019 Date of Pronouncement: 22/04/2019 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the assessee against the order dated 01.0…

CIT v. Dalmia Cement (P.) Ltd. (121 Taxmann 706) — Cited in 35 Judgments | BharatTax