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)

Jt.CIT.(OSD), Circle-1(1)(1), Ahmedabad vs. Axis Bank Limited, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 956/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Mar 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 852/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Axis Bank Limited, J.C.I.T., “Trishul”, 3Rd Floor, Vs. Circle-1(1)(1), Opp. Samtheshwar Mahadev, Ahmedabad. Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K

For Appellant: Shri S.N. Soparkar Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R

Section 133Section 14ASection 43D

…assessee and is not exigible to tax. Therefore, the issue is answered in favour of the assessee and against the revenue. 20.6 We further draw support and guidance from the judgment of Hon’ble Delhi High Court in case of CIT vs. Dinesh Kumar Goel reported in 331 ITR 10, where it was held as under: In the instant case, it was apparent that at the time of admission, the students were required to deposit the whole fee of the entire course, but that would only remain a 'deposit' or 'advance' and it could not be said that said fee had become 'due' at the time of deposit. Fee was charged in advance for the entire cour…

Axis Bank Limited, Ahmedabad vs. Jt.CIT., Circle-1(1)(1), Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 852/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Mar 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 852/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Axis Bank Limited, J.C.I.T., “Trishul”, 3Rd Floor, Vs. Circle-1(1)(1), Opp. Samtheshwar Mahadev, Ahmedabad. Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K

For Appellant: Shri S.N. Soparkar Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R

Section 133Section 14ASection 43D

…assessee and is not exigible to tax. Therefore, the issue is answered in favour of the assessee and against the revenue. 20.6 We further draw support and guidance from the judgment of Hon’ble Delhi High Court in case of CIT vs. Dinesh Kumar Goel reported in 331 ITR 10, where it was held as under: In the instant case, it was apparent that at the time of admission, the students were required to deposit the whole fee of the entire course, but that would only remain a 'deposit' or 'advance' and it could not be said that said fee had become 'due' at the time of deposit. Fee was charged in advance for the entire cour…

Red Hat India P. Ltd, Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, NFAC, Delhi

ITA 1379/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Feb 2022AY 2016-17

Bench: Shri Pramod Kumar & Shri Kuldip Singhassessment Year: 2016-17

For Appellant: Shri Ajit Jain, A.R. &For Respondent: Ms. Vatsala Jha, D.R

Section 143(3)Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2016-17 M/s. Red Hat India Additional/Joint/Deputy/Assistant Private Limited, Commissioner of Income-Tax/ A-201, Supreme Income Tax Officer, Business Park, National Faceless Assessment Vs. Supreme City, Centre, Hiranandani Gardens, Delhi Powai, Mumbai – 400 076 PAN: AABCR7097N (Appellant) (Respondent) Present for: Assessee by : Shri Ajit Jain, A.R. & Shri Siddesh Chaugule, A.R. Revenue by : Ms. Vatsala Jha, D.R. Date of Hearing : 29.11.2021 Date of P…

Axis Bank Limited, Ahmedabad vs. The Dy.CIT, Circle-1 Now Circle-1(1)(1), Ahmedabad

In the result appeal of the Revenue is partly allowed for statistical purposes

ITA 311/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Oct 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 311/Ahd/2016 2010-11 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 2. 2176/Ahd/2016 2011-12 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 3. 2173/Ahd/2016 2011-12 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 4. 165/Ahd/2017 2012-13 Axis Bank Limited, D.C.I.T., Ahmedabad. Circle-1(1)(1) Ahmedabad. Pan: Aaacu2414K 5. 287/Ahd/2017 2012-13 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 6-7 520 & 2013-14 Axis Bank Limited, D.C.I.T., 521/Ahd/2018 & Ahmedabad. Circle-1(1)(1) 2014-15 Ahmedabad. Pan: Aaacu2414K 8-9 604 & 605/ 2013-14 D.C.I.T., Axis Bank Limited, Ahd/2018 & Circle-1(1)(1) Ahmedabad. 2014-15 Ahmedabad. Pan: Aaacu2414K

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Smt. Urvashi Shodhan, and Shri Parin Shah,For Respondent: Shri Anshu Prakash, CIT.DR

Section 14A

…assessee and is not exigible to tax. Therefore, the issue is answered in favour of the assessee and against the revenue. 20.6 We further draw support and guidance from the judgment of Hon’ble Delhi High Court in case of CIT vs. Dinesh Kumar Goel reported in 331 ITR 10, where it was held as under: In the instant case, it was apparent that at the time of admission, the students were required to deposit the whole fee of the entire course, but that would only remain a 'deposit' or 'advance' and it could not be said that said fee had become 'due' at the time of deposit. Fee was charged in advance for the entire cour…

DCIT Circle 15(3)(2), Mumbai vs. M/S Shivaami Clound Services Pvt Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2599/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Jun 2021AY 2014-15

For Appellant: Shri Himanshu GandhiFor Respondent: Shri T. S. Khalsa (DR)

Section 143(2)

…basis over the time. In present case also assessee had recognized the subscription 3 A.Y.2014-15 revenue for the period fall upto 31.03.2015 on straight line basis over the time. 2.1.4 The hon’ble Delhi High Court in case of CIT V/s Dinesh Kumar Goel [2011] 331 ITR 10 (Del HC) considered the timing of revenue of recogoilica after considering the Decision of Hon'ble Supreme Court in case of Calcutta Co. Ltd. v. CIT [1959] 37 ITR 1 (SC) and given finding as under :- 11. Section 5 of the Act gives the 'scope of total income'. Sub-se. &a (1) thereof, with which we are concerned, reads as under : "(1) Subject to the…

Odisha State Beverages Corporation Limited, Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 130/CTK/2018[2014-15]Status: DisposedITAT Cuttack04 Oct 2019AY 2014-15

Bench: Shri Before Shri Chandra Mohan Garg, Judicialmember Member & Laxmi Prasad Sahulaxmi Prasad Sahulaxmi Prasad Sahuassessment Year :2014-2015 Odisha State Beverage Corpn Odisha State Beverage Corpn Vs. Acit, Acit, Corporate Corporate Circle Circle-1(2), Ltd., 2Nd Floor, Fortune Towers, Floor, Fortune Towers, Chandrasekharpur, Chandrasekharpur, Chandrasekharpur Chandrasekharpur Bhubaneswar. Pan/Gir No.Aaaco 6507 H Aaaco 6507 H (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Ved Jain, Ar Revenue By : Shris.M.Keshkamat, Cit, Dr , Dr Date Of Hearing : 20 /08/ 2019 Date Of Pronouncement :04/10/ 201 / 2019 O R D E R Per C.M.Garg,Jm C.M.Garg,Jm This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar Dated 8.1.2018 For The Assessment Year For The Assessment Year 2014-15. 2. Grounds Of Appeal Raised Are As Under: Grounds Of Appeal Raised Are As Under:

For Appellant: Shri Ved Jain, ARFor Respondent: ShriS.M.Keshkamat, CIT, DR

Section 22Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIALMEMBER MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year :2014-2015 Odisha State Beverage Corpn Odisha State Beverage Corpn Vs. ACIT, ACIT, Corporate Corporate Circle Circle-1(2), Ltd., 2nd floor, Fortune Towers, floor, Fortune Towers, Chandrasekharpur, Chandrasekharpur, Chandrasekharpur Chandrasekharpur Bhubaneswar. PAN/GIR No.AAACO 6507 H…

DCIT, New Delhi vs. M/S A.V. Valves Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4689/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Sept 2019AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2012-13] The Dy. C.I.T Vs. M/S A.V. Valves Pvt Ltd Circle - 1(1) 187, Dda Cycle Market New Delhi Jhandewalan Extn Karol Bagh, New Delhi Pan: Aabca 5110 D (Applicant) (Respondent)

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Shri Gurmeet Singh, Sr. DR

…ue as there is no change in slab rates as well being it a case of a company. The appellant had relied upon the judgment Hon’ble Delhi High Court in the case of CIT vs Vishnu Industrial Gases Pvt. Ltd. ITA 229/1988 dated 06.05.2008 and CIT vs Dinesh Kumar Goel 331 ITR 10 (Del.) wherein it is held that it does not matter in which year the income is accounted for, the tax rate is same”. 7. After considering the facts in the light of the decisions of the Hon'ble Delhi High Court in the case of Vishnu Industrial Gases [P] Ltd in 229 ITR 1988 dated 6.5.2008 and the case of Dinesh Kumar Goel 331 ITR 10, the CIT(A) del…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

…wing decisions:  CIT vs. T. N. K. Govindarajulu Chetty : 165 ITR 231 (SC) - Held that interest received for 2 years is to be spread over according to the mercantile system of accounting  Rama Bai &Ors. V. CIT : 181 ITR 400 (SC)  CIT v. Dinesh Kumar Goel : 331 ITR 10 (Del.)  CIT v. Punjab Tractor Co-operative Muli-purpose Society Ltd. : 234 ITR 105 (P&H)- Amount received in advance under post warranty service charges, Held that amount pertaining to the year under consideration could only be taxed not the entire amount received  CIT v. Coral Electronics (P) Ltd. : 274 ITR 336 (Mad)  CIT v. Hindustan Computer…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

…wing decisions:  CIT vs. T. N. K. Govindarajulu Chetty : 165 ITR 231 (SC) - Held that interest received for 2 years is to be spread over according to the mercantile system of accounting  Rama Bai &Ors. V. CIT : 181 ITR 400 (SC)  CIT v. Dinesh Kumar Goel : 331 ITR 10 (Del.)  CIT v. Punjab Tractor Co-operative Muli-purpose Society Ltd. : 234 ITR 105 (P&H)- Amount received in advance under post warranty service charges, Held that amount pertaining to the year under consideration could only be taxed not the entire amount received  CIT v. Coral Electronics (P) Ltd. : 274 ITR 336 (Mad)  CIT v. Hindustan Computer…

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

…wing decisions:  CIT vs. T. N. K. Govindarajulu Chetty : 165 ITR 231 (SC) - Held that interest received for 2 years is to be spread over according to the mercantile system of accounting  Rama Bai &Ors. V. CIT : 181 ITR 400 (SC)  CIT v. Dinesh Kumar Goel : 331 ITR 10 (Del.)  CIT v. Punjab Tractor Co-operative Muli-purpose Society Ltd. : 234 ITR 105 (P&H)- Amount received in advance under post warranty service charges, Held that amount pertaining to the year under consideration could only be taxed not the entire amount received  CIT v. Coral Electronics (P) Ltd. : 274 ITR 336 (Mad)  CIT v. Hindustan Computer…

M/S Landbase India Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

…wing decisions:  CIT vs. T. N. K. Govindarajulu Chetty : 165 ITR 231 (SC) - Held that interest received for 2 years is to be spread over according to the mercantile system of accounting  Rama Bai &Ors. V. CIT : 181 ITR 400 (SC)  CIT v. Dinesh Kumar Goel : 331 ITR 10 (Del.)  CIT v. Punjab Tractor Co-operative Muli-purpose Society Ltd. : 234 ITR 105 (P&H)- Amount received in advance under post warranty service charges, Held that amount pertaining to the year under consideration could only be taxed not the entire amount received  CIT v. Coral Electronics (P) Ltd. : 274 ITR 336 (Mad)  CIT v. Hindustan Computer…

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 653/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Aug 2019AY 2007-08

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

…wing decisions:  CIT vs. T. N. K. Govindarajulu Chetty : 165 ITR 231 (SC) - Held that interest received for 2 years is to be spread over according to the mercantile system of accounting  Rama Bai &Ors. V. CIT : 181 ITR 400 (SC)  CIT v. Dinesh Kumar Goel : 331 ITR 10 (Del.)  CIT v. Punjab Tractor Co-operative Muli-purpose Society Ltd. : 234 ITR 105 (P&H)- Amount received in advance under post warranty service charges, Held that amount pertaining to the year under consideration could only be taxed not the entire amount received  CIT v. Coral Electronics (P) Ltd. : 274 ITR 336 (Mad)  CIT v. Hindustan Computer…

ACIT, New Delhi vs. M/S. Landbase India Ltd., New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4849/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

…wing decisions:  CIT vs. T. N. K. Govindarajulu Chetty : 165 ITR 231 (SC) - Held that interest received for 2 years is to be spread over according to the mercantile system of accounting  Rama Bai &Ors. V. CIT : 181 ITR 400 (SC)  CIT v. Dinesh Kumar Goel : 331 ITR 10 (Del.)  CIT v. Punjab Tractor Co-operative Muli-purpose Society Ltd. : 234 ITR 105 (P&H)- Amount received in advance under post warranty service charges, Held that amount pertaining to the year under consideration could only be taxed not the entire amount received  CIT v. Coral Electronics (P) Ltd. : 274 ITR 336 (Mad)  CIT v. Hindustan Computer…

DCIT, New Delhi vs. M/S. Indus Towers Ltd., New Delhi

Appeal is allowed

ITA 2242/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 133(6)Section 143(1)Section 143(2)Section 37(1)Section 44A

…299 ITR 1 (SC) iii) CIT vs. Realest Builders & Services Ltd. (2008) 307 ITR 202 (SC) iv) CIT vs. Excel Industries Ltd. (2013) 358 ITR 295 (SC) v) CIT vs. Vishnu Industrial Gases Pvt. Ltd. (ITR No. 229/1988 [Del. Tri.]) vi) CIT vs. Dinesh Kumar Goel (2011) 331 ITR 10 (Del) vii) CIT vs. Nagri Mills Co. Ltd. (1958) 33 ITR 681 (Bom) 10. We have heard both the parties and perused all the relevant material available on record. From the perusal of records it can be seen that the assessee debited an additional amount of Rs. 16,21,45,355 to P&L over and above the actual lease expenditure/revenue during the assessment…

Indus Towers Ltd., Gurgaon vs. Addl. CIT, New Delhi

Appeal is allowed

ITA 1040/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 133(6)Section 143(1)Section 143(2)Section 37(1)Section 44A

…299 ITR 1 (SC) iii) CIT vs. Realest Builders & Services Ltd. (2008) 307 ITR 202 (SC) iv) CIT vs. Excel Industries Ltd. (2013) 358 ITR 295 (SC) v) CIT vs. Vishnu Industrial Gases Pvt. Ltd. (ITR No. 229/1988 [Del. Tri.]) vi) CIT vs. Dinesh Kumar Goel (2011) 331 ITR 10 (Del) vii) CIT vs. Nagri Mills Co. Ltd. (1958) 33 ITR 681 (Bom) 10. We have heard both the parties and perused all the relevant material available on record. From the perusal of records it can be seen that the assessee debited an additional amount of Rs. 16,21,45,355 to P&L over and above the actual lease expenditure/revenue during the assessment…

DCIT, New Delhi vs. M/S. Sistema Shyam Teleservices Ltd., New Delhi

In the result Appeal of the ld AO is dismissed

ITA 732/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Jan 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit, Vs. Sistema Shyam Circle-23(2), Teleservices Ltd, New Delhi A-60, Naraina Industrial Area-I, New Delhi Pan: Aaccs1709H (Appellant) (Respondent)

For Appellant: Shri Alok Vasant, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 143(3)Section 144C

…idence that some other method would be better and more appropriate for representing the pattern of performance. 11. A Division Bench of Delhi High Court had occasion to deal with Accounting Standard 9 in Commissioner of Income-Tax Vs. Dinesh Kumar Goel [2011] 331 ITR 10 (Del). This was a case of a coaching institute that had received entire fee for the course spread over two years’ duration at the time of admission of the students. However, the entire fee was not accounted in the year of receipt when the entire payment was made, but was spread over the entire duration of the course and accordingly accounted in th…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate

Section 143(3)Section 37(1)

…eloittee Haskins & Sells 4.2 We find that in the aforesaid order in the case of the assessee itself for ay 2011-12, the Tribunal has deliberated upon identical issue and considering the decision from Hon’ble Delhi High Court in the case of Dinesh Kumar Goel 197 Taxmann 375 (Del) and arguments from both sides including the decision in the case of A.F.Ferguson & Co. (ITA No.779/M/04 dated 30.01.2008), another decision from Hon’ble P&H High Court in the case of CIT vs. Punjab Tractors Co-operative Multi-purpose Society Ltd. in 234 ITR 10, affirmed the stand of the ld.CIT(A). No contrary facts were brought to o…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate

Section 143(3)Section 37(1)

…eloittee Haskins & Sells 4.2 We find that in the aforesaid order in the case of the assessee itself for ay 2011-12, the Tribunal has deliberated upon identical issue and considering the decision from Hon’ble Delhi High Court in the case of Dinesh Kumar Goel 197 Taxmann 375 (Del) and arguments from both sides including the decision in the case of A.F.Ferguson & Co. (ITA No.779/M/04 dated 30.01.2008), another decision from Hon’ble P&H High Court in the case of CIT vs. Punjab Tractors Co-operative Multi-purpose Society Ltd. in 234 ITR 10, affirmed the stand of the ld.CIT(A). No contrary facts were brought to o…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2578/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate

Section 143(3)Section 37(1)

…eloittee Haskins & Sells 4.2 We find that in the aforesaid order in the case of the assessee itself for ay 2011-12, the Tribunal has deliberated upon identical issue and considering the decision from Hon’ble Delhi High Court in the case of Dinesh Kumar Goel 197 Taxmann 375 (Del) and arguments from both sides including the decision in the case of A.F.Ferguson & Co. (ITA No.779/M/04 dated 30.01.2008), another decision from Hon’ble P&H High Court in the case of CIT vs. Punjab Tractors Co-operative Multi-purpose Society Ltd. in 234 ITR 10, affirmed the stand of the ld.CIT(A). No contrary facts were brought to o…

Telenor (India) Communications Pvt. Ltd., New Delhi vs. ACIT, Circle- 25(1), New Delhi

In the result appeal of assessee is partly allowed for statistical purposes

ITA 7541/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Dec 2018AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri G.S. Agarwal, Sr. Adv. &nFor Respondent: Shri S.S. Rans, CIT(DR)

…revenue in respect to the same was not booked in the financial statements as income and recorded as unearned revenue in the Balance Sheet. The appellant has placed reliance on decision of Hon'ble Delhi High court in the case of CIT v Dinesh Kumar Goel [2011] 331 ITR 10 (Delhi) where it is specifically held that under AS-9 revenue is recognized only when the services are actually rendered. If the services are rendered partially, revenue is to be shown proportionate with the degree of completion of the services. Also, the Appellant had placed reliance on the decision of this Tribunal in the case of ACIT vs. Shyam…

CIT v. Dinesh Kumar Goel

What is CIT v. Dinesh Kumar Goel authority for?

Also referred to as

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Sections most often in play

Issues it is cited on

Judgments citing CIT v. Dinesh Kumar Goel

Jt.CIT.(OSD), Circle-1(1)(1), Ahmedabad vs. Axis Bank Limited, Ahmedabad

Axis Bank Limited, Ahmedabad vs. Jt.CIT., Circle-1(1)(1), Ahmedabad

Red Hat India P. Ltd, Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, NFAC, Delhi

Axis Bank Limited, Ahmedabad vs. The Dy.CIT, Circle-1 Now Circle-1(1)(1), Ahmedabad

DCIT Circle 15(3)(2), Mumbai vs. M/S Shivaami Clound Services Pvt Ltd., Mumbai

Odisha State Beverages Corporation Limited, Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

DCIT, New Delhi vs. M/S A.V. Valves Pvt. Ltd., New Delhi

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

M/S Landbase India Ltd., Gurgaon vs. ACIT, New Delhi

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

ACIT, New Delhi vs. M/S. Landbase India Ltd., New Delhi

DCIT, New Delhi vs. M/S. Indus Towers Ltd., New Delhi

Indus Towers Ltd., Gurgaon vs. Addl. CIT, New Delhi

DCIT, New Delhi vs. M/S. Sistema Shyam Teleservices Ltd., New Delhi

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

Telenor (India) Communications Pvt. Ltd., New Delhi vs. ACIT, Circle- 25(1), New Delhi