CIT v. Hughes Escorts Communications

165 Taxmann 318High Court2007#13433 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

213 CTR 45

Sections most often in play

Section 10B(8)Section 139(1)Section 139(3)Section 139(5)Section 143(3)Section 254Section 37(1)Section 80

Issues it is cited on

revenue expendituresection 37(1)section 37section 10previous yearcompanyindiabusinesspersoninterest

Judgments citing CIT v. Hughes Escorts Communications

DCIT CENTRAL CIRCLE-28, NEW DELHI vs. JINDAL ITF LIMITED, NEW DELHI

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

ITA 1777/DEL/2023[2013-14]Status: DisposedITAT Delhi04 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 143(3)

…ITA No. 1777/DEL/2023 [A.Y. 2013-14] The Dy. CI.T. Vs. M/s Jindal ITF Limited IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1777/DEL/2023 [A.Y. 2013-14] The Dy. CI.T. Vs. M/s Jindal ITF Limited Circle - 28 28, Shivaji Marg New Delhi New Delhi PAN – AABCJ 9263 C (Applicant) (Respondent) Assessee By : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Department By : Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 18.03.2025 Date of Pronouncement : 04.06.2025 ORDER PER NAVEEN CHANDRA, ACCOU…

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

ITA 430/SRT/2023[2015-16]Status: DisposedITAT Surat20 Nov 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 14ASection 234ASection 254(1)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.430/SRT/2023 (AY 2015-16) (Hearing in Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, PAN No. AAJCS 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Bhupendra Shah, CA राज" की ओर से /Revenue by Shri Airiju Jaikaran, CIT-DR…

JCIT(OSD), CIRCLE-4(2), NEW DELHI vs. BHARTI LAND LTD, NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

ITA 608/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Mar 2023AY 2016-17
For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

BHARTI LAND LTD,NEW DELHI vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

ITA 195/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Mar 2023AY 2016-17
For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

DCIT, NEW DELHI vs. M/S. JATRA RUCHI COSMETICS (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 5877/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Jatra Ruchi Cosmetics Circle-13(1), (India) Pvt. Ltd, Cr Building, Shop No. 1 To 4, World New Delhi Trade Centre, Barakhamba Road, New Delhi Pan: Aaccj2047F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Janardan Das, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vs. Jatra Ruchi Cosmetics Circle-13(1), (india) Pvt. Ltd, CR Building, Shop No. 1 to 4, World New Delhi Trade Centre, Barakhamba Road, New Delhi PAN: AACCJ2047F (Appellant) (Respondent) Revenue by : Shri Janardan Das, Sr. DR Assessee by: None Date of Hearing 18/02/2019 Date of pronouncement 20/02/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed ld AO against the order of the ld CIT(A)- 5, New Delhi dated 28.08.2015 for the Assessment Year 201…

ACIT, NEW DELHI vs. M/S. ASF INSIGNIA SEZ PVT. LTD., NEW DELHI

Appeal is dismissed

ITA 6732/DEL/2014[2010-11]Status: DisposedITAT Delhi15 Sept 2017AY 2010-11

Bench: Shri O.P. Kant & Shri Amit Shuklain Ita Nos. 6732 & 6733/Del/2014 Assessment Years: 2010-11 & 2011-12 Acit, Circle-3(2), Vs. Asf Insignia Sez Pvt. Ltd. New Delhi (Earlier Known As Canton Buildwell Pvt. Ltd.), 11, Babar Lane, Bengali Market, New Delhi (Applicant) (Respondent) (Pan: Aaccc7148L) Co. No. 194/Del/2015 Assessment Year: 2011-12 Asf Insignia Sez Pvt. Ltd. Vs. Acit, Circle-3(2), (Earlier Known As Canton New Delhi Buildwell Pvt. Ltd.), 11, Babar Lane, Bengali Market, New Delhi (Applicant) (Respondent) (Pan: Aaccc7148L) Revenue By: Shri R.C. Dande, Sr. Dr Assessee By: Ms. Rano Jain, Adovcate Shri Ashish Goel, Ca

For Appellant: Ms. Rano Jain, AdovcateFor Respondent: Shri R.C. Dande, Sr. DR
Section 143(3)

…are as under:- Page 4 of 9 (i) CIT vs L.G.Electronics (I) Ltd. 282ITR 545 (DEL). (ii) Western India Vegetable Products Ltd Vs CIT 26ITR 151 (Bom), (Hi) CIT w Sarabhai Management Corvoration Ltd (1991) 192 ITR 151 (SC), (iv) Hushes Excess Communication Ltd. 213 CTR 45 (Delhi) it is seen that the Hon’ble Courts have held that expenditure incurred after the business has been set up may be allowed under section 30 to 37 even if it is incurred before the business has actually commenced and that there is a clear distinction between commencing of business and setting up of business. That there may, however, be an int…

ACIT, NEW DELHI vs. M/S. ATS ESTATES PVT. LTD., NEW DELHI

Appeal is dismissed

ITA 6753/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Sept 2017AY 2008-09

Bench: Shri O.P. Kant & Shri Amit Shuklain Ita Nos. 6732 & 6733/Del/2014 Assessment Years: 2010-11 & 2011-12 Acit, Circle-3(2), Vs. Asf Insignia Sez Pvt. Ltd. New Delhi (Earlier Known As Canton Buildwell Pvt. Ltd.), 11, Babar Lane, Bengali Market, New Delhi (Applicant) (Respondent) (Pan: Aaccc7148L) Co. No. 194/Del/2015 Assessment Year: 2011-12 Asf Insignia Sez Pvt. Ltd. Vs. Acit, Circle-3(2), (Earlier Known As Canton New Delhi Buildwell Pvt. Ltd.), 11, Babar Lane, Bengali Market, New Delhi (Applicant) (Respondent) (Pan: Aaccc7148L) Revenue By: Shri R.C. Dande, Sr. Dr Assessee By: Ms. Rano Jain, Adovcate Shri Ashish Goel, Ca

For Appellant: Ms. Rano Jain, AdovcateFor Respondent: Shri R.C. Dande, Sr. DR
Section 143(3)

…are as under:- Page 4 of 9 (i) CIT vs L.G.Electronics (I) Ltd. 282ITR 545 (DEL). (ii) Western India Vegetable Products Ltd Vs CIT 26ITR 151 (Bom), (Hi) CIT w Sarabhai Management Corvoration Ltd (1991) 192 ITR 151 (SC), (iv) Hushes Excess Communication Ltd. 213 CTR 45 (Delhi) it is seen that the Hon’ble Courts have held that expenditure incurred after the business has been set up may be allowed under section 30 to 37 even if it is incurred before the business has actually commenced and that there is a clear distinction between commencing of business and setting up of business. That there may, however, be an int…

M/S.BINDU AGRO PRODUCTS,BANGALORE vs. INCOME TAX OFFICER, BANGALORE

In the result, the appeal is partly allowed

ITA 2081/BANG/2016[2012-13]Status: DisposedITAT Bangalore15 Mar 2017AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri H. N. Khincha, C.AFor Respondent: Shri AR.V.Sreenivasan, JCIT (D.R)
Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH-SMC “ B ” BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A. No.2081/Bang/2016 (Assessment Year : 2012-13) M/s. Bindu Agro Products, Vs. Income Tax Officer, No.30/4, 46th Cross, 4th Ward 2(2)(2), Bangalore. Block, Rajajinagar, Bangalore-560 010 PAN AAJFB 3447M Appellant Respondent. Appellant By : Shri H. N. Khincha, C.A. Respondent By : Shri AR.V.Sreenivasan, JCIT (D.R) Date of Hearing : 20.02.2017. Date of Pronouncement : 15.03.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This appeal by the assessee is directed against the order dt.6.10.2016 of Commissi…