CIT v. Hindustan Development Corporation Limited

101 Taxmann 146High Court1998#18580 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2019.

Judgments citing CIT v. Hindustan Development Corporation Limited

Shreeji Chemical Industries, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-2, Bharuch

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

ITA 1729/AHD/2016[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.1729/Ahd/2016 िनधा"रण वष"/Assessment Year: 2012-13 M/S. Shreeji Chemical Industries, V. Assistant Commissioner Of C/O Ketan H Shah, Advocate Income Tax 903, Sapphire Complex Circle-2, Bharuch-394116. Navrangpura, Ahmedabad - 380009. [Pan: Aajfs 6791 D] अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)

…Shreeji Chemical Industries v. ACIT- Bharuch/ I.T.A.No. 1729/AHD/2016/A.Y.:12-13 1 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1729/AHD/2016 िनधा"रण वष"/Assessment Year: 2012-13 M/s. Shreeji Chemical Industries, V. Assistant Commissioner of C/O Ketan H Shah, Advocate Income Tax 903, Sapphire Complex Circle-2, Bharuch-394116. Navrangpura, Ahmedabad - 380009. [PAN: AAJFS 6791 D] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee by Shri Ketan H Shah, Ad…

M/S Safari Fine Clothing Pvt. Ltd., Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham.

ITA 30/RJT/2018[2011-12]Status: DisposedITAT Rajkot03 Oct 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedिनधा"रण िनधा"रण वष" वष" M/S. Safari Fine Clothing Pvt. Acit, Ltd., Vs. Gandhidham Circle Shed No.280/281, A Type, Gandhidham. Sector No.3, Ka Sez, Gandhinagar- Kutch वष" Ito, M/S. Safari Fine Clothing Pvt. Ward-2, Vs. Ltd., Gandhidham "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajcs 0565 Q अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" (""यथ" / Respondent) Assessee By : Shri Chetan L. Agarwal, Ar. Revenue By : S Shri Praveen Verma, Sr. D.R. सुनवाई क" तारीख / Date Of Hearing : 01/08/2018 घोषणा क" तारीख / Date Of Pronouncement : 03/10/2018

For Appellant: Shri Chetan L. Agarwal, ARFor Respondent: S Shri Praveen Verma, Sr. D.R
Section 133(6)Section 41(1)Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT olhe vgen] ys[kk lnL;, के सम"। सव"ी राजपाल यादव "या"यक सद"य एवं olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER िनधा"रण िनधा"रण वष" वष" M/s. Safari Fine Clothing Pvt. ACIT, Ltd., Vs. Gandhidham circle Shed No.280/281, A Type, Gandhidham. Sector No.3, KA SEZ, Gandhinagar- Kutch वष" ITO, M/s. Safari Fine Clothing Pvt. Ward-2, Vs. Ltd., Gandhidham "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJCS 0565 Q अपीलाथ" अपील…

M/S Shree Bishandas Iron Works, Kolkata vs. The DCIT Cir-36, Kolkata

In the result, assessee’s appeal stands allowed

ITA 1232/KOL/2014[2008-2009]Status: DisposedITAT Kolkata26 Dec 2017AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09 M/S Shree Bishandas Iron Dcit, Circle- बनाम Works, 4 India Exchange 36,Kolkata / V/S. Place, 2Nd Floor, Kolkta-001 [Pan No.Aanfs0164 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Ravi Tulsiyan, Fca अपीलाथ" क" ओर से/By Appellant Shri Saurbh Kumar, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 02-11-2017 सुनवाई क" तार"ख/Date Of Hearing घोषणा क" तार"ख/Date Of Pronouncement 26-12-2017 आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-Xix, Kolkata Dated 09.04.2014. Assessment Was Framed By Dcit, Circle-36, Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 31.12.2010 For Assessment Year 2008-09. Shri Ravi Tulsiyan, Ld. Authorized Representative Appeared On Behalf Of Assessee & Shri Surbh Kumar, Ld. Departmental Representative Appeared On Behalf Of Revenue. 2. Sole Issue Raised By Assessee In This Appeal Is That Learned Cit(A) Erred In Confirming The Order Of Ao By Sustaining The Disallowance Of Rs. 1,17,47,513 On Account Of Commission Expenses Claimed By The Assessee. 3. Briefly Stated Facts Are That The Assessee In The Present Case Is A Partnership Firm & Engaged In The Business Of Manufacturing & Trading Of Iron & Steel Materials.

Section 131Section 133(6)Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2008-09 M/s Shree Bishandas Iron DCIT, Circle- बनाम Works, 4 India Exchange 36,Kolkata / V/s. Place, 2nd Floor, Kolkta-001 [PAN No.AANFS0164 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Ravi Tulsiyan, FCA अपीलाथ" क" ओर से/By Appellant Shri Saurbh Kumar, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 02-11-2017 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronouncement 26-12-2017 आदेश /O R D E R…

Commissioner of Income Tax II vs. P. Govinda Rao

The appeals are dismissed

ITTA/67/2007HC Telangana23 Mar 2016

Bench: Us. For Convenience We Are Noticing The Facts Of Appeal Bearing D.B. Income Tax Appeal No.67/2007, Rajasthan Art Emporium V. Dcit, Circle, Jodhpur.

Section 143(3)Section 271(1)(c)

…HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 67 / 2007 Rajasthan Art Emporium, through its partner Mr. R.K.Singhal s/o Shri H.K.Singhal, aged about 55 years, Heritage House, Rai Ka Bagh, Jodhpur. ----Appellant Versus D.C.I.T., Circle, Jodhpur. ----Respondent Connected With D.B. Income Tax Appeal No. 117 / 2006 Rajasthan Art Emporium ----Appellant Versus D.C.I.T.Circle Jodhpur…