CIT v. Hede Consultancy Pvt. Ltd.

148 ITR 99High Court1984#22621 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 361,826 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Hede Consultancy Pvt. Ltd.

M/S. Standard Chartered Bank, Mumbai vs. The ACIT (It)1(3), Mumbai

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 803/MUM/2009[1999-2000]Status: DisposedITAT Mumbai27 Sept 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. Acit – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Adit (It)– 2(3) V. Standard Chartered Bank Room No. 120, 1St Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Shri P.J. Pardiwala & Assessee Represented By : Shri Fenil Bhatt Shri Soumendu Kumar Dash Department Represented By :

Section 115JSection 14ASection 90Section 90(2)

…363 (Karnataka - HC) (iv). CIT vs. Oxford University Press 108 ITR 166 (Bom - HC) (v). ACIT vs. India United Mills Ltd (8 Taxman 182) (Bom - HC) (vi). Empire Jute Co. Ltd - 124 ITR 1 (SC) (vii). Tea Estate (P) Ltd. - 198 ITR 535 (Cal) (viii). Nila Products - 148 ITR 99 (Bom) (ix). Bhagat Industries Corporation - 126 ITR 645 (P&H) (x). Girdhari Dass & Sons - 105 ITR 339 (All) (xi). Assam Bengal Cement Co Ltd. - 27 ITR 34 (SC) (xii). Ooty Dasaprakash - 237 ITR 902 (Mad) (xiii). B and A Plantation and Industries - 242 ITR 22 (Gau) (xiv). HEDE Consultancy P Ltd. - 258 ITR 380 (Bom) Software: (xv). CIT vs. Raychem RP…

ITO 3(3)(3), Mumbai vs. Thebroma Foods P.Ltd, Mumbai

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

ITA 765/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Apr 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.765/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ Ito 3(3)(3) M/S. Theobroma Foods R.No. 672, Pvt. Ltd., Aayakar Bhavan, 101, Jamuna Sagar, V. M.K. Road, 59/60, Shahid Bhagat New Marine Lines, Singh Road, Mumbai-400020 Colaba, Mumbai 400005 स्थायी ऱेखा सं./ Pan: Aacct0588K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. D.G Pansari (Dr) Assessee By: Shri. Rohan Deshpande सुनवाई की तारीख /Date Of Hearing : 28.01.2019 घोषणा की तारीख /Date Of Pronouncement : 09.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 765/Mum/2017, Is Directed Against Appellate Order Dated 28.10.2016 In Appeal No. Cit(A)-8/It-344/15-16, Passed By Learned Commissioner Of Income Tax (Appeals)-8, Mumbai (Hereinafter Called ―The Cit(A)‖), For Assessment Year(Ay) 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 31.03.2015 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2012-13. I.T.A. No.765/Mum/2017

For Appellant: Shri. Rohan DeshpandeFor Respondent: Shri. D.G Pansari (DR)
Section 143(2)Section 143(3)Section 30

…ot-be considered as creation of capital asset having enduring benefit for the appellant. The ratios of the following decisions also support the above conclusion: • CIT Vs. Hede Consultancy Pvt. Ltd. (2002) 258 ITR 380 (Bom) • Nila Products Ltd. vs. CIT (1984) 148 ITR 99 (Bom) • MDCIT V/s Sandoz (P.) Ltd. (2012) 137 ITD 326(Mum.) • Cymroza Art Gallery V/s ACIT (2013) 21 ITR (Trib) 262 (Mum) • DCIT V/s Bijesh Thakkar (2012) 49 SOT 502 (Mum.) • Instalment Supply P.Ltd V/s CIT (1984) 149 ITR 52 (Del) • CIT V/s Dr.A.M.Singhvi (2008)302 ITR 26 (Raj) • CIT V/s Ayesha Hospitals P.Ltd (2007) 292 ITR 266 (Mad) • ACIT V/s M…

DCIT Cen Cir 44, Mumbai vs. Kantaben C. Mehta, Mumbai

In the result, appeal filed by the revenue for A

ITA 2072/MUM/2013[2008-09]Status: DisposedITAT Mumbai29 Apr 2016AY 2008-09

Bench: Shri G.S.Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-09

For Appellant: Shri. Jasbir S. ChouhanFor Respondent: Shri. H.P. Mahajani
Section 153A

…as rightly deleted the addition made by the AO in the light of the decision rendered by the Mumbai Bench of ITAT in the case of Shri. G. Atul Puronik vs. ITO, ITA No. 3051/M/2010 and law laid down by the Hon’ble jurisdictional High court in Nila Products Ltd. 148 ITR 99 and Shiribai 4 Assessment Year: 2008-09 Pundole 129 ITR 448(Bom). The assessee was a tenant in flat No. 283, First floor, Vincent Terrace, Goculdas Past Road, Dadar, Mumbai. On 20/12/1984 the assessee, entered into an agreement with the landlady to surrender her tenancy rights, in lieu of getting ownership of a flat, as the landlady wanted to r…

CIT v. Hede Consultancy Pvt. Ltd. (148 ITR 99) — Cited in 3 Judgments | BharatTax