CIT v. Ilpea Paramount Pvt. Ltd.

192 Taxmann 65High Court2010#9714 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2026.

Sections most often in play

Section 115JB Section 10(39)Section 115BBE Section 144B Section 147 Section 14A Section 2(24)(xviii)Section 250

Judgments citing CIT v. Ilpea Paramount Pvt. Ltd.

THE INDIA CEMENTS LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1) CHENNAI, CHENNAI

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

ITA 2174/CHNY/2024[2017-18]Status: DisposedITAT Chennai02 Jan 2026AY 2017-18

Section 10(39)Section 115JSection 14A

…ITA No.2174/Chny/2024 (AY 2017-18) M/s. The India Cements Ltd. :: 2 :: 2. Ground No. 1 of the appeal is general in nature which doesn't require any adjudication and is therefore dismissed. 3. Ground No.2 raised by the assessee relates to the disallowance of ₹1,07,44,451/- made by the AO u/s 14A of the Income Tax Act 1961 (herein after the Act) in terms of Rule 8D of the Income Tax Rules 1962 (herein after the Rules). Briefly stated, the AO had observed from the balance-sheet that the assessee held substantial investments which were capable of yielding tax-free income and therefore, according to him, the expenditu…

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR

Section 115Section 115JSection 144BSection 147Section 250

…`IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Dy. Commissioner of Income Tax Ayakar Bhavan, Shakthan, Thampuran Nagar, Thrissur, Thrissur Kerala- 680006 …………. Appellant Vs The CSB Bank Ltd ST. Thomas College Road, Thrissur, Thrissur, Kerala- 680020 [PAN: AABCT0024D] …………. Respondent Appearance For the Appellant/Assessee : Shri Satish Modi, CA For the Respondent/Department : Shri. Sanjit Kumar Das, CIT DR Date Conclusion of hearing : 20.08.2025 Pronouncement of order : 30.10.2025 O R D E R [ Per Rahul Chaudhary, Judicial M…

DCIT(E), CIRCLE- 1(1), NEW DELHI vs. FLT. LT. RAJAN DHALL CHARITABLE TRUST, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 2457/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Mar 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla

Section 11Section 12ASection 143(3)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) DCIT(E), Vs. Flt Lt. Rajan Dhall Circle – 1(1) Charitable Trust New Delhi Sector – B, Pocket – 1, Mahipal Complex, Aruna Asaf Ali Marg, Vasant Kunj PAN : AAATF 0185 H New Delhi, Delhi (APPELLANT) (RESPONDENT) Assessee by Shri R. M. Mehta, CA. Revenue by Ms. Sangeeta Yadav, Sr. D.R. Date of hearing: 03.03.2022 Date of Pronouncement: 11.03.2022 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the Revenue is directed against the or…

DCIT, CIRCLE - 3(1) , KOLKATA vs. M/S. SPPL PROPERTY MANAGEMENT PVT. LTD., , KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2074/KOL/2019[2009-10]Status: DisposedITAT Kolkata30 Jul 2021AY 2009-10

Bench: Shri A. T. Varkey, Hon’Ble & Dr. M. L. Meena, Hon’Ble]

Section 115JSection 143(3)

…1 M/s SPPL Property Management Pvt. Ltd., AY 2009-10 आयकर अपीलीय अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri A. T. Varkey, Hon’ble Judicial Member and Dr. M. L. Meena, Hon’ble Accountant Member] I.T.A. No. 2074/Kol/2019 Assessment Year: 2009-10 Deputy Commissioner of Income- Vs. M/s. SPPL Property Management tax, Circle-3(1), Kolkata. Pvt. Ltd. (PAN: AAICS7168Q) Appellant Respondent Date of Hearing (Virtual) 27.07.2021 Date of Pronouncement 30.07.2021 For the Appellant Smt. Ranu Biswas, Addl. CIT For the Respondent None ORDER Per Bench: This is an appeal…

DCIT, CIRCLE - 3, KOLKATA vs. M/S. THE PEERLESS GENERAL FINANCE & INVESTMENT CO. LTD., KOLKATA

In the result, the appeal of revenue is dismissed

ITA 50/KOL/2009[2002-03]Status: DisposedITAT Kolkata03 Dec 2020AY 2002-03

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115JSection 260A

…1 The Peerless General Finance & Investment Co. Ltd., AY 2002-03 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 50/Kol/2009 Assessment Year: 2002-03 Deputy Commissioner of Income-tax, Vs. The peerless General Finance & Circle-3, Kolkata. Investment Co. Ltd., (PAN:AABCT3043L) Appellant Respondent Date of Hearing (Virtual) 24.11.2020 Date of Pronouncement 03.12.2020 For the Appellant Shri Immokaba Jamir, CIT, D…

THE DCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

In the result, appeals of the Revenue in ITA Nos

ITA 190/COCH/2017[2005-06]Status: DisposedITAT Cochin21 Nov 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM ITA No.190/Coch/2017 : AY 2005-06 ITA No.191/Coch/2017 : AY 2006-07 ITA No.192/Coch/2017 : AY 2007-08 ITA No.360/Coch/2014 : AY 2008-09 ITA No.464/Coch/2014 : AY 2009-10 ITA No.165/Coch/2017 : AY 2010-11 The Deputy Commissioner of Vs. M/s. Cochin International Airport Income-tax, Circle-1(1), Kochi. Ltd., GCDA Commercial Complex, Marine Drive, Kochi-682 031. [PAN:AAACC 9658B] ( Revenue-Appellant) (Assessee-Respondent) ITA No.344/Coch/2014 : AY 2008-09 ITA No.396/Coch/2014 : AY 200…

M/S.COCHIN INTERNATIONAL AIRPORT LTD,COCHIN vs. THE ADCIT, COCHIN

In the result, appeals of the Revenue in ITA Nos

ITA 310/COCH/2015[2010-11]Status: DisposedITAT Cochin21 Nov 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

COCHIN INTERNATIONAL AIRPORT LTD,COCHIN vs. THE DCIT, COCHIN

In the result, appeals of the Revenue in ITA Nos

ITA 344/COCH/2014[2008-09]Status: DisposedITAT Cochin21 Nov 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

SIKA INDIA PVT. LTD.,KOLKATA vs. DCIT, CIR-12(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 911/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Oct 2019AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) Assessment Year: 2010-11 & Assessment Year: 2011-12 Sika India Pvt. Ltd………………………….……........................................................……………….…......Appellant Commercial Complex-Ii 620, Diamond Harbour Road Kolkata – 700 034 [Pan : Aaecs 1119 F] Vs. Deputy Commissioner Of Income Tax, Circle-11(2), Kolkata……..................……….…....Respondent Appearances By: Shri Himanshu Sinha, Advocate, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 31St, 2019 Date Of Pronouncing The Order : October 30Th, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member) Assessment Year: 2010-11 & Assessment Year: 2011-12 Sika India Pvt. Ltd………………………….……........................................................……………….…......Appellant Commercial Complex-II 620, Diamond Harbour Road Kolkata – 700 034 [PAN : AAECS 1119 F] Vs. Deputy Commissioner of Income Tax, Circle-11(2), Kolkata……..................……….…....Respondent Appearances by: Shri Himanshu Sinha, Advocate, appeared on behalf of the assessee. Dr. P.K. Srihari, CIT Sr…

MERCURY CAR RENTALS PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 4(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1442/KOL/2018[2012-13]Status: DisposedITAT Kolkata10 Apr 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm] I.T.A. No. 1442/Kol/2018 Assessment Year: 2012-13 Mercury Car Rentals Pvt. Ltd. Vs. Dcit, Circle – 4(2), Kolkata [Pan: Aaccm 0488 P] Appellant Respondent

Section 143(3)

…1 ITA No.1442./Kol/2018 Mercury Car Rentals Pvt. Ltd ,AY- 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, “SMC” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 1442/Kol/2018 Assessment Year: 2012-13 Mercury Car Rentals Pvt. Ltd. Vs. DCIT, Circle – 4(2), Kolkata [PAN: AACCM 0488 P] Appellant Respondent Date of Hearing 14.01.2019 Date of Pronouncement 10.04.2019 For the Appellant Shri A.K. Tibrewal, AR For the Respondent Shri Biswanath Das, Addl. CIT ORDER This appeal has been preferred by the assessee against the order of the Ld. Commissioner of Income-tax…

THE COMMISSIONER OFINCOME TAX vs. INDO RAMA SYNTHETICS (I) LTD.

ITA - 346 / 2010HC Delhi06 Oct 2010

Section 115JSection 234DSection 260ASection 80H

…![](_page_0_Picture_1.jpeg) 19 ## IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 346/2010 THE COMMISSIONER OFINCOME TAX ..... Appellant Through: Mr. Sanjeev Sabharwal, Advocate. versus INDO RAMA SYNTHETICS (I) LTD. ..... Respondent Through: Mr. Ajay Vohra, Advocate with Ms. Kavita Jha, Mr. Somnath Shukla and Ms. Akansha Aggarwal, Advocates. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN > ORDER 06.10.2010 Heard Mr. Sanjeev Sabharwal, learned counsel for the revenue and Mr. Ajay Vohra, learned counsel along with Ms. Kavita Jha, learned counsel for the respondent-assessee. In this appea…