CIT v. International Tractors Ltd.

84 Taxmann.com 132High Court2017#25886 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing CIT v. International Tractors Ltd.

M/S. SHREE GURJARI INDUSTRIES LTD.,,SURAT vs. THE DCIT,, SURAT

In the result, ground No. 1of the appeal is allowed

ITA 980/AHD/2016[2007-08]Status: DisposedITAT Surat01 Dec 2021AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) M/S Shree Gurjari Industries The Deputy Commissioner Of Ltd., Am-4, Prsident Plaza, Nr. Income Tax,Circle-2(1)(2), Vs Rto, Ring Road, Surat-395 002 Room No. 323, Pan : Abjfs2664J Aaykarbhavan, Majura Gate, Surat Appellant /Assessee Respondent / Revenue

Section 144Section 147Section 148Section 254(1)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) M/s Shree Gurjari Industries The Deputy Commissioner of Ltd., AM-4, Prsident Plaza, Nr. Income Tax,Circle-2(1)(2), Vs RTO, Ring Road, Surat-395 002 Room No. 323, PAN : ABJFS2664J AaykarBhavan, Majura Gate, Surat Appellant /assessee Respondent / Revenue Assessee by Shri P.M.Jagasheth, C.A Revenue by Shri Deependra Kumar – Sr-DR Date of hearing 28.10.2021 Date of pronouncement 02.12.2021 Order under section 254(1) of Income Tax Act PERPAWAN SINGH,…

DCIT CEN CIR 8(3), MUMBAI vs. JSW ENERGY LTD, MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 2452/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Nov 2019AY 2011-12

Bench: Hon’Ble Shri Pawan Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri Rishabh Shah & Rakesh Joshi- Ld. ARsFor Respondent: Shri Akhtar H.Ansari- Ld.DR

Section 115JSection 14ASection 92C

…as per the judgment of Hon’ble Delhi High Court in CIT V/s Tata M/s JSW Energy Limited Assessment Years: 2011-12 & 2012-13 Communications internet Services Ltd. [17 Taxmann.com 241] which has subsequently been followed in CIT V/s International Tractors Ltd. [84 Taxmann.com 132 20/07/2017] & also in Pr.CIT V/s Macquarie Global Services Ltd. [102 Tamxann.com 272 04/12/2018]. 3.4.9 The Ld. AR also drew our attention to the fact that revisional proceedings u/s 263 were invoked, on the said issue, for AY 2011-12. However, finding merits, the said proceedings were quashed by the Tribunal vide ITA No. 3659/Mum/2017 ord…

DCIT, GURGAON vs. M/S. DLF INFO CITY DEVELOPERS (CHENNAI) LTD., GURGAON

In the result, appeal of the Revenue is dismissed

ITA 6801/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Oct 2017AY 2010-11

Bench: Shri Amit Shukla & Shri Waseem Ahmed

For Appellant: Ms. Rachna Singh, CIT (DR)For Respondent: Shri R.S. Singhvi, C.A

Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.6801/DEL/2014 Assessment Year:2010-11 DCIT v. M/s DLF Info City Developers Circle 1(1) (Cehnnai) Limited Gurgaon Now merged with M/s DLF Home Developers Limiteed (with appointed date as 1/4/2014) 3rd Floor, B-Wing Shopping Mall Arjun Nagar, DLF City, Phase 1 Gurgaon TAN/PAN:AACCD1488Q (Appellant) (Respondent) Appellant by: Ms. Rachna Singh, CIT (DR) Respondent by: Shri R.S. Singhvi, C.A. Date of hearing: 26 09 2017 Date of pronouncement: 23 10 2017 O R D E R P…