CIT v. Evergrowth Telecom Ltd.

29 Taxmann.com 273High Court2013#20322 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(3)Section 250Section 35D(1)(ii)Section 36(1)(iii)Section 37(1)Section 36(1)(va)

Issues it is cited on

revenue expenditurecapital expendituresection 37(1)section 37companybusiness

Judgments citing CIT v. Evergrowth Telecom Ltd.

Deputy Commissioner of Income Tax 13(1)(2), Mumbai vs. Olive Bar & Kitchen Private Limited, Mumbai

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed for statistical purposes

ITA 6255/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Jan 2025AY 2017-18

Bench: Shri Amit Shukla & Smt. Renu Jauhriolive Bar & Kitchen Pvt. V/S. Acit, Circle-13(1)(1), बनाम Ltd. Mumbai 14 Union Park, Palli Hill Maharashtra-400020 Tourist Hotel Pvt. Ltd, Palli Hill Road, Khar West, Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaco5346G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit, Circle-13(1)(2), V/S. Olive Bar & Kitchen Pvt. Mumbai बनाम Ltd. R. No. 218, Aayakar 14 Union Park, Palli Hill Bhavan, M K Road, Tourist Hotel Pvt. Ltd, Mumbai, Palli Hill Road, Khar West, Maharashtra-400020 Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaco5346G Appellant/अपीलार्थी Respondent/प्रतिवादी ..

For Appellant: Shri Mahesh RajoraFor Respondent: Shri Mahesh Pmnani
Section 250Section 35D(1)(ii)Section 36(1)(iii)Section 36(1)(lit)Section 37(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Olive Bar & Kitchen Pvt. v/s. ACIT, Circle-13(1)(1), बनाम Ltd. Mumbai 14 Union Park, Palli Hill Maharashtra-400020 Tourist Hotel Pvt. Ltd, Palli Hill Road, Khar West, Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACO5346G Appellant/अपीलार्थी .. Respondent/प्रतिवादी DCIT, Circle-13(1)(2), v/s. Olive Bar & Kitchen Pvt. Mumbai बनाम Ltd. R. No. 218, Aayakar 14 Union Park, Palli Hill Bhavan, M K Road, Tourist Hotel Pvt. Ltd, Mumbai, Palli Hill Road, Khar West, Maharashtra-400…

Olive Bar and Kitchen Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle - 13(1)(1), Mumbai

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed for statistical purposes

ITA 5924/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Jan 2025AY 2017-18

Bench: Shri Amit Shukla & Smt. Renu Jauhriolive Bar & Kitchen Pvt. V/S. Acit, Circle-13(1)(1), बनाम Ltd. Mumbai 14 Union Park, Palli Hill Maharashtra-400020 Tourist Hotel Pvt. Ltd, Palli Hill Road, Khar West, Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaco5346G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit, Circle-13(1)(2), V/S. Olive Bar & Kitchen Pvt. Mumbai बनाम Ltd. R. No. 218, Aayakar 14 Union Park, Palli Hill Bhavan, M K Road, Tourist Hotel Pvt. Ltd, Mumbai, Palli Hill Road, Khar West, Maharashtra-400020 Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaco5346G Appellant/अपीलार्थी Respondent/प्रतिवादी ..

For Appellant: Shri Mahesh RajoraFor Respondent: Shri Mahesh Pmnani
Section 250Section 35D(1)(ii)Section 36(1)(iii)Section 36(1)(lit)Section 37(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Olive Bar & Kitchen Pvt. v/s. ACIT, Circle-13(1)(1), बनाम Ltd. Mumbai 14 Union Park, Palli Hill Maharashtra-400020 Tourist Hotel Pvt. Ltd, Palli Hill Road, Khar West, Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACO5346G Appellant/अपीलार्थी .. Respondent/प्रतिवादी DCIT, Circle-13(1)(2), v/s. Olive Bar & Kitchen Pvt. Mumbai बनाम Ltd. R. No. 218, Aayakar 14 Union Park, Palli Hill Bhavan, M K Road, Tourist Hotel Pvt. Ltd, Mumbai, Palli Hill Road, Khar West, Maharashtra-400…

M/S. Balkrishna Live Stock Breeders Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2), Bangalore

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

ITA 619/BANG/2021[2017-18]Status: DisposedITAT Bangalore04 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Smt. Pratibha R., A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 37Section 37(1)

…ITA No.169/Bang/2021 M/s. Balkrishna Live Stock Breeders 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: 2017-18 M/s. Balkrishna Live Stock Breeders Pvt. Ltd. No.377/61, 2nd Floor 43rd Cross 9th Main, 5th Block ACIT Vs. Jayanagar Circle 1(1)(2) Bengaluru 560 041. Bengaluru PAN NO : AAACB7373A APPELLANT RESPONDENT Appellant by : Smt. Pratibha R., A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 04.08.2022 Date of Pronouncement : 04.08.2022 O R D E R PER…

Loop Telecom Ltd, Mumbai vs. DCIT RG 6(3), Mumbai

Appeal stands dismissed whereas the assessee’s appeal stand allowed for statistical purposes

ITA 3188/MUM/2016[2011-12]Status: DisposedITAT Mumbai05 Feb 2020AY 2011-12

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ganesh Raj Gopalan- Ld. ARFor Respondent: Shri S. Michel Jerald- Ld. DR
Section 143(3)Section 35ASection 36

…M/s. Loop Telecom Ltd. A.Y: 2011-12 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय "ी सी. एन. "साद, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI C.N. PRASAD, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No. 2978/Mum/2016 (िनधा"रण वष" / Assessment Year:2011-12) ACIT-Circle 7(1)(2) M/s. Loop Telecom Ltd. Room No. 130, 1st Floor बनाम/ 127 Manmala Tank Road Aaykar Bhavan, M.K. Road Taikalwadi, Mahim Vs. Mumbai-400 020 Mumbai-400 016 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAGCS-0351-R (अपीलाथ"/Appellant) (""थ" /…

CIT v. Evergrowth Telecom Ltd. (29 Taxmann.com 273) — Cited in 4 Judgments | BharatTax