What is CIT v. Dinesh Kumar Goel authority for?

Income is recognized when it is absolutely ascertained, determined, and specified, conferring an exclusive right of receipt upon the assessee, irrespective of the accounting period.

How many judgments cite CIT v. Dinesh Kumar Goel?

87 judgments on BharatTax cite CIT v. Dinesh Kumar Goel (331 ITR 10), spanning 2011 to 2025.

Which sections of the Income Tax Act does CIT v. Dinesh Kumar Goel come up under?

It is most often cited in judgments turning on Section 143(3), Section 133(6), Section 195(1), Section 244A, Section 37(1), Section 40(a)(i).

CIT v. Dinesh Kumar Goel (331 ITR 10)

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…ion 4 and 5 of the Act, the amount collected in advance for specific purpose cannot be considered as income, unless the assessee performs the function for which the amount was collected. Basing on the decisions reported in CIT Vs Dinesh Kumar Goel reported in 331 ITR 10 (Delhi), R.S.Suriya Vs ACIT reported in 41 ITR(T) 282 (Chennai Trib.) and Dr. Aman Khera Vs Deputy Commissioner of Income-Tax reported in 138 ITD 443 (Delhi), he submitted that since the assessee did not perform all the obligations as agreed to, the entire Page 25 of 46 M/s. Varsha Viswanath Properties Private Limited batch amount cannot be trea…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…ion 4 and 5 of the Act, the amount collected in advance for specific purpose cannot be considered as income, unless the assessee performs the function for which the amount was collected. Basing on the decisions reported in CIT Vs Dinesh Kumar Goel reported in 331 ITR 10 (Delhi), R.S.Suriya Vs ACIT reported in 41 ITR(T) 282 (Chennai Trib.) and Dr. Aman Khera Vs Deputy Commissioner of Income-Tax reported in 138 ITD 443 (Delhi), he submitted that since the assessee did not perform all the obligations as agreed to, the entire Page 25 of 46 M/s. Varsha Viswanath Properties Private Limited batch amount cannot be trea…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1910/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…ion 4 and 5 of the Act, the amount collected in advance for specific purpose cannot be considered as income, unless the assessee performs the function for which the amount was collected. Basing on the decisions reported in CIT Vs Dinesh Kumar Goel reported in 331 ITR 10 (Delhi), R.S.Suriya Vs ACIT reported in 41 ITR(T) 282 (Chennai Trib.) and Dr. Aman Khera Vs Deputy Commissioner of Income-Tax reported in 138 ITD 443 (Delhi), he submitted that since the assessee did not perform all the obligations as agreed to, the entire Page 25 of 46 M/s. Varsha Viswanath Properties Private Limited batch amount cannot be trea…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1909/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…ion 4 and 5 of the Act, the amount collected in advance for specific purpose cannot be considered as income, unless the assessee performs the function for which the amount was collected. Basing on the decisions reported in CIT Vs Dinesh Kumar Goel reported in 331 ITR 10 (Delhi), R.S.Suriya Vs ACIT reported in 41 ITR(T) 282 (Chennai Trib.) and Dr. Aman Khera Vs Deputy Commissioner of Income-Tax reported in 138 ITD 443 (Delhi), he submitted that since the assessee did not perform all the obligations as agreed to, the entire Page 25 of 46 M/s. Varsha Viswanath Properties Private Limited batch amount cannot be trea…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…ion 4 and 5 of the Act, the amount collected in advance for specific purpose cannot be considered as income, unless the assessee performs the function for which the amount was collected. Basing on the decisions reported in CIT Vs Dinesh Kumar Goel reported in 331 ITR 10 (Delhi), R.S.Suriya Vs ACIT reported in 41 ITR(T) 282 (Chennai Trib.) and Dr. Aman Khera Vs Deputy Commissioner of Income-Tax reported in 138 ITD 443 (Delhi), he submitted that since the assessee did not perform all the obligations as agreed to, the entire Page 25 of 46 M/s. Varsha Viswanath Properties Private Limited batch amount cannot be trea…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…ion 4 and 5 of the Act, the amount collected in advance for specific purpose cannot be considered as income, unless the assessee performs the function for which the amount was collected. Basing on the decisions reported in CIT Vs Dinesh Kumar Goel reported in 331 ITR 10 (Delhi), R.S.Suriya Vs ACIT reported in 41 ITR(T) 282 (Chennai Trib.) and Dr. Aman Khera Vs Deputy Commissioner of Income-Tax reported in 138 ITD 443 (Delhi), he submitted that since the assessee did not perform all the obligations as agreed to, the entire Page 25 of 46 M/s. Varsha Viswanath Properties Private Limited batch amount cannot be trea…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…ion 4 and 5 of the Act, the amount collected in advance for specific purpose cannot be considered as income, unless the assessee performs the function for which the amount was collected. Basing on the decisions reported in CIT Vs Dinesh Kumar Goel reported in 331 ITR 10 (Delhi), R.S.Suriya Vs ACIT reported in 41 ITR(T) 282 (Chennai Trib.) and Dr. Aman Khera Vs Deputy Commissioner of Income-Tax reported in 138 ITD 443 (Delhi), he submitted that since the assessee did not perform all the obligations as agreed to, the entire Page 25 of 46 M/s. Varsha Viswanath Properties Private Limited batch amount cannot be trea…

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…see a debt due by somebody it cannot be said that he has acquired a right to receive the income or that income has accrued to him." 28. Reliance is further placed on the decision of the Hon'ble Delhi High Court in the case of CIT vs Dinesh Kumar Goel: [2011] 331 ITR 10 (Del), wherein the Court held as under: "15. After considering the respective submissions, we are not in a position to take a view different from what is taken by the Tribunal in the instant case. In the facts of this case, it is apparent that at the time of admission, the students are required to deposit the whole fee of the entire course, but t…

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…see a debt due by somebody it cannot be said that he has acquired a right to receive the income or that income has accrued to him." 28. Reliance is further placed on the decision of the Hon'ble Delhi High Court in the case of CIT vs Dinesh Kumar Goel: [2011] 331 ITR 10 (Del), wherein the Court held as under: "15. After considering the respective submissions, we are not in a position to take a view different from what is taken by the Tribunal in the instant case. In the facts of this case, it is apparent that at the time of admission, the students are required to deposit the whole fee of the entire course, but t…

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…see a debt due by somebody it cannot be said that he has acquired a right to receive the income or that income has accrued to him." 28. Reliance is further placed on the decision of the Hon'ble Delhi High Court in the case of CIT vs Dinesh Kumar Goel: [2011] 331 ITR 10 (Del), wherein the Court held as under: "15. After considering the respective submissions, we are not in a position to take a view different from what is taken by the Tribunal in the instant case. In the facts of this case, it is apparent that at the time of admission, the students are required to deposit the whole fee of the entire course, but t…

M/S. North Eastern Electric Power Corporation Ltd., Shillong vs. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

In the result, the appeal of the assessee in ITA

ITA 45/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 263

…efore, there is no loss to the revenue and thus the assessment order dated 24.11.2016 cannot be said to be prejudicial to the interest of revenue. Reliance placed on the judgment of the Hon’ble Delhi High Court in the case of CIT –vs.- Dinesh Kumar Goel (2011)331 ITR 10. Ld. Counsel for the assessee further submitted that the delayed payment surcharge is to be recognized on cash basis due to uncetainity of recovery and such delayed payment was also on account of the fact that the same was chargeable to the State Government. Such charging of the delayed payment on cash basis was held to be justified in the decisio…

M/S. North Eastern Electric Power Corporation Ltd., Shillong vs. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

In the result, the appeal of the assessee in ITA

ITA 418/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 263

…efore, there is no loss to the revenue and thus the assessment order dated 24.11.2016 cannot be said to be prejudicial to the interest of revenue. Reliance placed on the judgment of the Hon’ble Delhi High Court in the case of CIT –vs.- Dinesh Kumar Goel (2011)331 ITR 10. Ld. Counsel for the assessee further submitted that the delayed payment surcharge is to be recognized on cash basis due to uncetainity of recovery and such delayed payment was also on account of the fact that the same was chargeable to the State Government. Such charging of the delayed payment on cash basis was held to be justified in the decisio…

Deputy Commissioner of Income Tax, Central Circle-2(4), Bangalore vs. Century Real Estate Holdings Private Limited, Bangalore

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

ITA 740/BANG/2022[2013-14]Status: DisposedITAT Bangalore30 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar, D.R

…ITA No.580 & 740/Bang/2022 M/s. Century Real Estate Holdings Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Century Real Estate Holdings Pvt. Ltd. No.10/1, Ground Floor, Deputy Commissioner of Lakshminarayana Complex, Income-tax Palace Road Vs. Central Circle-2(2) Vasanth Nagar Bangalore Bangalore 560 052 PAN NO : AADCC0651M APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Century Real Estate Income-tax Holdings Pvt. Ltd. Vs. Central…

Century Real Estate Holdings Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

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

ITA 580/BANG/2022[2013-14]Status: DisposedITAT Bangalore30 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar, D.R

…ITA No.580 & 740/Bang/2022 M/s. Century Real Estate Holdings Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Century Real Estate Holdings Pvt. Ltd. No.10/1, Ground Floor, Deputy Commissioner of Lakshminarayana Complex, Income-tax Palace Road Vs. Central Circle-2(2) Vasanth Nagar Bangalore Bangalore 560 052 PAN NO : AADCC0651M APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Century Real Estate Income-tax Holdings Pvt. Ltd. Vs. Central…

Red Hat India P.Ltd, Mumbai vs. DCIT, Circle 15(3)(1), Mumbai

In the result, all the appeals filed by the assessee are partly allowed and all the appeals filed by the revenue are dismissed

ITA 5831/MUM/2017[2006-07]Status: DisposedITAT Mumbai28 Jul 2022AY 2006-07

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am 1. आयकरअपीलसं./ I.T.A. No. 5831/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2006-07) 2. आयकरअपीलसं./ I.T.A. No. 5833/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5834/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2010-11) Dcit Cir-15(3)(1), M/S Red Hat India Pvt. Ltd. Aayakar Bhavan, A 201, Supreme Business Park, बनाम/ Mumbai-400 020 Supreme City, Hiranandani Vs. Gardens, Powai, Mumbai-400 076 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aabcr7097N (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : & 5. आयकरअपीलसं./ I.T.A. No. 6034/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2006-07) 6. आयकरअपीलसं./ I.T.A. No. 6036/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2009-10) 7. आयकरअपीलसं./ I.T.A. No. 6037/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2010-11) M/S Red Hat India Pvt. Ltd. Dcit Cir-15(3)(1), R. No. 473, Aayakar A 201, Supreme Business बनाम/ Bhavan, New Marine Lines, Park, Supreme City, Vs. Mumbai-400 020 Hiranandani Gardens, Powai, Mumbai-400 076 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aabcr7097N (अपीलधथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Shri Ajit Jain & Shri SiddeshFor Respondent: Ms. Bharati Singh, Ld. DR

Section 143(3)Section 147Section 234ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM 1. आयकरअपीलसं./ I.T.A. No. 5831/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2006-07) 2. आयकरअपीलसं./ I.T.A. No. 5833/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5834/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2010-11) DCIT Cir-15(3)(1), M/s Red Hat India Pvt. Ltd. Aayakar Bhavan, A 201, Supreme Business Park, बनाम/ Mumbai-400 020 Supreme City, Hiranandani Vs. Gardens, Powai, Mumbai-400 076 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AABCR7097N (अपीलधथी/Appellant) (प्रत्यथी / Respondent)…

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutions Private Limited, Hyderabad

In the result, all the appeals of Revenue are dismissed

ITA 437/HYD/2019[2015-16]Status: DisposedITAT Hyderabad26 May 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.SrinivasanFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 41(1)

…f the year, the relevant expenditure like salaries of the teachers and other related expenses are met and, therefore, the income accrues only after the expenditure is considered. He placed reliance on the decision reported in CIT Vs. Dinesh Kumar Goel (2011) (331 ITR 10) (Del). 8. Insofar as facts are concerned, there is no dispute. Though the receipt is there in the last quarter of a financial year that relates to the period of instructions to be imparted by the assessee in the next quarter, Page 4 of 15 M/s.Hyderabad Educational Institutions Pvt. Ltd. (Group of Appeals) which falls in the next financial yea…

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy

In the result, all the appeals of Revenue are dismissed

ITA 1007/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 May 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.SrinivasanFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 41(1)

…f the year, the relevant expenditure like salaries of the teachers and other related expenses are met and, therefore, the income accrues only after the expenditure is considered. He placed reliance on the decision reported in CIT Vs. Dinesh Kumar Goel (2011) (331 ITR 10) (Del). 8. Insofar as facts are concerned, there is no dispute. Though the receipt is there in the last quarter of a financial year that relates to the period of instructions to be imparted by the assessee in the next quarter, Page 4 of 15 M/s.Hyderabad Educational Institutions Pvt. Ltd. (Group of Appeals) which falls in the next financial yea…

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy

In the result, all the appeals of Revenue are dismissed

ITA 1006/HYD/2019[2014-15]Status: DisposedITAT Hyderabad26 May 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.SrinivasanFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 41(1)

…f the year, the relevant expenditure like salaries of the teachers and other related expenses are met and, therefore, the income accrues only after the expenditure is considered. He placed reliance on the decision reported in CIT Vs. Dinesh Kumar Goel (2011) (331 ITR 10) (Del). 8. Insofar as facts are concerned, there is no dispute. Though the receipt is there in the last quarter of a financial year that relates to the period of instructions to be imparted by the assessee in the next quarter, Page 4 of 15 M/s.Hyderabad Educational Institutions Pvt. Ltd. (Group of Appeals) which falls in the next financial yea…

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy

In the result, all the appeals of Revenue are dismissed

ITA 1005/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 May 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.SrinivasanFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 41(1)

…f the year, the relevant expenditure like salaries of the teachers and other related expenses are met and, therefore, the income accrues only after the expenditure is considered. He placed reliance on the decision reported in CIT Vs. Dinesh Kumar Goel (2011) (331 ITR 10) (Del). 8. Insofar as facts are concerned, there is no dispute. Though the receipt is there in the last quarter of a financial year that relates to the period of instructions to be imparted by the assessee in the next quarter, Page 4 of 15 M/s.Hyderabad Educational Institutions Pvt. Ltd. (Group of Appeals) which falls in the next financial yea…

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy

In the result, all the appeals of Revenue are dismissed

ITA 1004/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 May 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.SrinivasanFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 41(1)

…f the year, the relevant expenditure like salaries of the teachers and other related expenses are met and, therefore, the income accrues only after the expenditure is considered. He placed reliance on the decision reported in CIT Vs. Dinesh Kumar Goel (2011) (331 ITR 10) (Del). 8. Insofar as facts are concerned, there is no dispute. Though the receipt is there in the last quarter of a financial year that relates to the period of instructions to be imparted by the assessee in the next quarter, Page 4 of 15 M/s.Hyderabad Educational Institutions Pvt. Ltd. (Group of Appeals) which falls in the next financial yea…

CIT v. Dinesh Kumar Goel

What is CIT v. Dinesh Kumar Goel authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Dinesh Kumar Goel

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

M/S. North Eastern Electric Power Corporation Ltd., Shillong vs. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

M/S. North Eastern Electric Power Corporation Ltd., Shillong vs. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

Deputy Commissioner of Income Tax, Central Circle-2(4), Bangalore vs. Century Real Estate Holdings Private Limited, Bangalore

Century Real Estate Holdings Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

Red Hat India P.Ltd, Mumbai vs. DCIT, Circle 15(3)(1), Mumbai

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutions Private Limited, Hyderabad

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy