CIT v. Hotline Electronics Ltd.

18 Taxmann.com 363High Court2012#7595 most cited

What is CIT v. Hotline Electronics Ltd. authority for?

Unpaid liabilities cannot be added to income under Section 41(1) solely because they remain unpaid for a long time; the revenue must prove the cessation or remission of the liability.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Hotline Electronics Ltd. · Section 41(1) · unpaid liability · cessation of liability · remission of liability · addition to income · revenue burden of proof · taxmann.com 363

Also reported as

205 Taxmann 245
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Judgments citing CIT v. Hotline Electronics Ltd.

Hcl Technologies Ltd., New Delhi vs. ACIT, New Delhi

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

Hcl Technologies Ltd, New Delhi vs. ACIT, New Delhi

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

Shri Sudhir Kapoorchand Gandhi, Mumbai vs. Assistant Commissioner of Income Tax, Circle -2(3), Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 309/SRT/2023[2015-16]Status: DisposedITAT Surat06 Oct 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Sudhir Kapoorchand Gandhi, A.C.I.T., C/O-Ateet Gandhi, 3, Shepway Circle-2(3), Vs. Bungalow, Off Juhu Tara Road, Surat, Azad Lane, Juhu Koliwada, Near

Section 254(1)Section 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical Hearing) Sudhir Kapoorchand Gandhi, A.C.I.T., C/o-Ateet Gandhi, 3, Shepway Circle-2(3), Vs. Bungalow, Off Juhu Tara Road, Surat, Azad Lane, Juhu Koliwada, Near Italian Bakery, Behind 35A, Aashit, Mumbai-400049. PAN No. ABGPG 4775 P Appellant/ Respondent Respondent/ Assessee Assessee represented by Shri Hiren Vepari, C.A. Department represented by Shri Airiju Jaikaran, CIT-DR Date of Institution of Appeal 01/05/2023 Date of hearing 27/09/2023 Date of pronouncement…

DCIT, New Delhi vs. M/S. Tikonainfinet Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4658/DEL/2016[2010-11]Status: DisposedITAT Delhi24 Apr 2023AY 2010-11

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2010-11

For Appellant: Shri Akshay Shah, CAFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 143(3)Section 35ASection 37(1)Section 41(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2010-11 DCIT, Vs. Tikona Infinet Ltd. Circle-25(2), 3rd Floor, Room No. 196A, 225, Okhla Industrial Estate, C.R. Building, Phase-III, New Delhi. New Delhi. PAN AAACM6427C (Appellant) (Respondent) Assessee by: Shri Akshay Shah, CA Shri Vipul Shah, Adv. Department by : Shri H.K. Chaudhary, CIT-DR Date of Hearing 03.04.2023 Date of 24.04.2023 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order of the Ld. Comm…

Senbo Engineering Limited, Kolkata vs. A.C.I.T., Circle-12(2), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 499/KOL/2022[2017-2018]Status: DisposedITAT Kolkata22 Feb 2023AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 499/Kol/2022 Assessment Year: 2017-18 Senbo Engineering Limited Asst. Commissioner Of Income Vs Tax, Circle-12(2), Kolkata 87, Lenin Sarani Kolkata - 700013 [Pan : Aadcs6138B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay Bhattacharya, Fca Revenue By : Shri Biswanath Das, Cit, D/R सुनवाई क" तार"ख/Date Of Hearing : 01/12/2023 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 28/07/2022, Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), For Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Limited Company. Income Of Rs.2,53,38,150/- Declared In The Return Filed On 07/11/2017 Pertaining To Assessment Year 2017-18. Case Selected For Scrutiny Through Cass Followed For Serving Of Notices U/S 143(2) & 142(1) Of The Act. During The Course Of Assessment Proceedings The First Issue Dealt By The Ld. Assessing Officer Was Regarding Cessation Of Liability U/S 41 Of The Act. The Ld. Assessing Officer Noted That In The 3Cd Report, The Auditor Has Mentioned About The Application Of Section U/S 41(1) Of The Act For The Unpaid Liability Of Rs.47,19,644/-. The Ld. Assessing Officer Also Examined The Other Outstanding Liabilities & Noticed That Regarding Outstanding Credit Of Rs.1,13,76,781/-, Pertaining To Ten Parties, Assessee Failed To Provide Any Detail About The Transactions Carried Out With These Parties I.E.

For Appellant: Shri Sanjay Bhattacharya, FCAFor Respondent: Shri Biswanath Das, CIT, D/R
Section 143(2)Section 14ASection 2(24)(x)Section 250Section 36(1)(va)Section 41Section 41(1)

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 499/Kol/2022 Assessment Year: 2017-18 Senbo Engineering Limited Asst. Commissioner of Income Vs Tax, Circle-12(2), Kolkata 87, Lenin Sarani Kolkata - 700013 [PAN : AADCS6138B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sanjay Bhattacharya, FCA Revenue by : Shri Biswanath Das, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 01/12/2023 घोषणा क" तार"ख /Date of Pronouncement: 22/02/2023 आदेश/O R D E R…

Geeta Bhasin, New Delhi vs. ACIT, Circle-28(1), New Delhi

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

ITA 89/DEL/2021[2014-15]Status: DisposedITAT Delhi28 Nov 2022AY 2014-15

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2014-15] Geeta Bhasin, Vs Acit, C/O-Mr. Sandeep Sapra, Adv., Circle-28(1), C0763, New Friends Colony, New Delhi. New Delhi-110025. Pan-Acdpb6005D Appellant Respondent Appellant By Shri Sandeep Sapra, Adv. Respondent By Shri M.Baranwal, Cit Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 28.11.2022

Section 12ASection 138Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2014-15] Geeta Bhasin, vs ACIT, C/o-Mr. Sandeep Sapra, Adv., Circle-28(1), C0763, New Friends Colony, New Delhi. New Delhi-110025. PAN-ACDPB6005D APPELLANT RESPONDENT Appellant by Shri Sandeep Sapra, Adv. Respondent by Shri M.Baranwal, CIT DR Date of Hearing 07.11.2022 Date of Pronouncement 28.11.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-25, New Delhi d…

Krishnaping Alloys Ltd., Mumbai vs. ACIT, 10 (1)(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 2261/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jul 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ravish Soodkrishnaping Alloys Ltd Vs. Acit-10(1)(2) 1001, 10Th Floor Aaykar Bhawan Pinnacle Corporate Park M.K.Road Bandra Kurla Complex Mumbai-400 020 Bandra(E) Mumbai-400 051 Pan/Gir No.Aacck0121F (Appellant) .. (Respondent)

Section 133(6)Section 133ASection 139(1)Section 143(1)Section 147Section 148Section 41(1)

…PIN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER Krishnaping Alloys Ltd Vs. ACIT-10(1)(2) 1001, 10th Floor Aaykar Bhawan Pinnacle Corporate Park M.K.Road Bandra Kurla Complex Mumbai-400 020 Bandra(E) Mumbai-400 051 PAN/GIR No.AACCK0121F (Appellant) .. (Respondent) Assessee by Shri Rajiv Khandelwal, AR Revenue by Shri B. Srinivas, CIT-DR Date of Hearing 02/03/2020 Date of Pronouncement 24/07/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the assessee is directed against order of the Ld.…

S.P.Mani and Mohan Dairy, Erode vs. ACIT Circle 1, Erode

In the result, both the appeals filed by assessee and revenue are allowed for statistical purposes

ITA 1321/CHNY/2018[2014-15]Status: DisposedITAT Chennai05 Nov 2019AY 2014-15

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

For Appellant: Mrs.G.Vardini Karthik, CAFor Respondent: Ms.R.Anitha, JCIT
Section 133ASection 143(3)Section 41(1)Section 41(1)(a)

…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 No.1321/Chny/2018 "नधा(रण वष( /Assessment Year: 2014-15 v. M/s.S.P.Mani and Mohan Dairy, The Asst. Commissioner- 84, Jeevanantham Street, of Income Tax, Kollampalayam, Circle-1, Erode. Erode-638 002. [PAN: AAKFS5133J] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.1403/Chny/2018 "नधा(रण वष( /Assessment Year: 2014-15 v. The Dy. Commissi…

ACIT, New Delhi vs. Shri Charanjit Singh Sarna, New Delhi

The appeals of the Revenue are dismissed

ITA 3944/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

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

Section 132ASection 153ASection 41(1)Section 68

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3943/DEL/2015 (A.Y 2008-09) I.T.A. No. 3944/DEL/2015 (A.Y 2009-10) ACIT Vs Charanjt Singh Sarna Circle-49(1), Room No. 1405, B-1/594, 14th Floor, E-2, Block, Dr. S. P. Janakpuri, Mukherjee Civic Centre New Delhi New Delhi ABFPS9427D (APPELLANT) (RESPONDENT) Applicant by Sh. S. S. Rana, CIT (DR) Respondent by Sh. Ved Jain, CA Date of Hearing 11.03.2019 Date of Pronouncement 03.06.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the Revenue against the order dated 27/03…

ACIT, New Delhi vs. Shri Charanjit Singh Sarna, New Delhi

The appeals of the Revenue are dismissed

ITA 3943/DEL/2015[2008-09]Status: DisposedITAT Delhi03 Jun 2019AY 2008-09

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

Section 132ASection 153ASection 41(1)Section 68

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3943/DEL/2015 (A.Y 2008-09) I.T.A. No. 3944/DEL/2015 (A.Y 2009-10) ACIT Vs Charanjt Singh Sarna Circle-49(1), Room No. 1405, B-1/594, 14th Floor, E-2, Block, Dr. S. P. Janakpuri, Mukherjee Civic Centre New Delhi New Delhi ABFPS9427D (APPELLANT) (RESPONDENT) Applicant by Sh. S. S. Rana, CIT (DR) Respondent by Sh. Ved Jain, CA Date of Hearing 11.03.2019 Date of Pronouncement 03.06.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the Revenue against the order dated 27/03…

DCIT, New Delhi vs. M/S. Vipul Ltd., New Delhi

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

ITA 5145/DEL/2015[2011-12]Status: DisposedITAT Delhi05 Apr 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishivipul Ltd, Vs. Acit, Regus Rectangle, Level-4, Range-7, Rectangle-1, D-4, Commercial New Delhi Complex, Saket, New Delhi Pan: Aaaca5396C (Appellant) (Respondent) Dcit, Vs. Vipul Ltd, Circle-26(2), Regus Rectangle, Level-4, New Delhi Rectangle-1, D-4, Commercial Complex, Saket, New Delhi Pan: Aaaca5396C (Appellant) (Respondent)

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri K. Hauthang, Sr. DR
Section 115JSection 139Section 14Section 143Section 14ASection 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Vipul Ltd, Vs. ACIT, Regus Rectangle, Level-4, Range-7, Rectangle-1, D-4, Commercial New Delhi Complex, Saket, New Delhi PAN: AAACA5396C (Appellant) (Respondent) DCIT, Vs. Vipul Ltd, Circle-26(2), Regus Rectangle, Level-4, New Delhi Rectangle-1, D-4, Commercial Complex, Saket, New Delhi PAN: AAACA5396C (Appellant) (Respondent) Assessee by : Shri Rajesh Arora, CA Revenue by: Shri K. Hauthang, Sr. DR Date of Hearing 11/03/2019 Date of pronouncement 05/04/2019 O R D E R P…

Jashojit Mukherjee, Kolkata vs. ACIT, Cir-50, Kolkata

In the result, the appeal of the assessee is allowed

ITA 403/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 May 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 403/Kol/2017 Assessment Year : 2012-13 Jashojit Mukherjee -Vs- Acit, Circle-50, Kolkata [Pan: Afapm 7208 R] (Appellant) (Respondent)

For Appellant: Shri P.K. Himmatsinghka, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 133(6)Section 139(4)Section 143(2)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 403/Kol/2017 Assessment Year : 2012-13 Jashojit Mukherjee -vs- ACIT, Circle-50, Kolkata [PAN: AFAPM 7208 R] (Appellant) (Respondent) For the Appellant : Shri P.K. Himmatsinghka, AR For the Respondent : Shri Sallong Yaden, Addl. CIT Date of Hearing : 26.04.2018 Date of Pronouncement : 04.05.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-15, Kolkata [in short the ld CIT(A)] in Appeal N…

Manish Kanji Patel, Mumbai vs. ITO 4(1)(4), Mumbai

In the result Departmental appeal ground No

ITA 7627/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 May 2017AY 2009-10

Bench: Shri D.T. Garasia, Jm & Ashwani Taneja, Am

For Appellant: Shri MC Omi Ningshen (DR)
Section 133(6)Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI D.T. GARASIA, JM AND ASHWANI TANEJA, AM ITA NOS. 7299/Mum/2014, 7154/Mum/2012 & 7300/Mum/2014 A.Ys 2008-09 to 2010-11 ITO 4(1)(4) Manish Kanji Patel 6th Floor, R.No. 637 A Aayakar 10 DR Dimash, Nagindas, N Vs. Bhavan, Shahlan, OFF JSS RD, Kalbadevi Mumbai-400020 Mumbai-400002 PAN No. AAAPP9055C (Appellant) : (Respondent) I.T.A. No. 7627/Mum/2014 Assessment Year: 2009-10 Manish Kanji Patel ITO 4(1)(4) R.NO. 22, 2nd Floor, 52-A, Mani 6th Floor, R.No. 637 A Aayakar Vs. Mahal, C.P. Tank RD, Bhavan, Mumbai-400004 Mumbai-400020 PAN No. AAAPP9055C : (A…

ITO 4(1)(4), Mumbai vs. Manish Kanji Patel, Mumbai

In the result Departmental appeal ground No

ITA 7300/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 May 2017AY 2010-11

Bench: Shri D.T. Garasia, Jm & Ashwani Taneja, Am

For Appellant: Shri MC Omi Ningshen (DR)
Section 133(6)Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI D.T. GARASIA, JM AND ASHWANI TANEJA, AM ITA NOS. 7299/Mum/2014, 7154/Mum/2012 & 7300/Mum/2014 A.Ys 2008-09 to 2010-11 ITO 4(1)(4) Manish Kanji Patel 6th Floor, R.No. 637 A Aayakar 10 DR Dimash, Nagindas, N Vs. Bhavan, Shahlan, OFF JSS RD, Kalbadevi Mumbai-400020 Mumbai-400002 PAN No. AAAPP9055C (Appellant) : (Respondent) I.T.A. No. 7627/Mum/2014 Assessment Year: 2009-10 Manish Kanji Patel ITO 4(1)(4) R.NO. 22, 2nd Floor, 52-A, Mani 6th Floor, R.No. 637 A Aayakar Vs. Mahal, C.P. Tank RD, Bhavan, Mumbai-400004 Mumbai-400020 PAN No. AAAPP9055C : (A…

ITO 4(1)(4), Mumbai vs. Manish Kanji Patel, Mumbai

In the result Departmental appeal ground No

ITA 7299/MUM/2014[2008-09]Status: DisposedITAT Mumbai18 May 2017AY 2008-09

Bench: Shri D.T. Garasia, Jm & Ashwani Taneja, Am

For Appellant: Shri MC Omi Ningshen (DR)
Section 133(6)Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI D.T. GARASIA, JM AND ASHWANI TANEJA, AM ITA NOS. 7299/Mum/2014, 7154/Mum/2012 & 7300/Mum/2014 A.Ys 2008-09 to 2010-11 ITO 4(1)(4) Manish Kanji Patel 6th Floor, R.No. 637 A Aayakar 10 DR Dimash, Nagindas, N Vs. Bhavan, Shahlan, OFF JSS RD, Kalbadevi Mumbai-400020 Mumbai-400002 PAN No. AAAPP9055C (Appellant) : (Respondent) I.T.A. No. 7627/Mum/2014 Assessment Year: 2009-10 Manish Kanji Patel ITO 4(1)(4) R.NO. 22, 2nd Floor, 52-A, Mani 6th Floor, R.No. 637 A Aayakar Vs. Mahal, C.P. Tank RD, Bhavan, Mumbai-400004 Mumbai-400020 PAN No. AAAPP9055C : (A…

CIT v. Hotline Electronics Ltd. (18 Taxmann.com 363) — Cited in 15 Judgments | BharatTax