CIT v. ETA Travel Agency Private Limited

109 Taxmann.com 66High Court2019#5397 most cited

What is CIT v. ETA Travel Agency Private Limited authority for?

The jurisdictional High Court has held that certain issues related to depreciation under Section 32 of the Income Tax Act are decided in favour of the Revenue.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT vs. ETA Travel Agency · Section 32 · depreciation · taxation laws amendment act · jurisdictional high court · revenue

Sections most often in play

Section 143(3)Section 263Section 37(1)Section 115JBSection 135Section 142(1)Section 143(2)Section 144B

Issues it is cited on

malabar industrialerroneous and prejudicialsection 263section 26scrutiny assessmentsection 143(2)section 143(3)indiatotal incomebusinesscompanyinterest

Judgments citing CIT v. ETA Travel Agency Private Limited

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 419/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…