CIT v. J.D.Italia

141 ITR 948Reported decision1993#11099 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. J.D.Italia

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1919/HYD/2019[2010-11]Status: DisposedITAT Hyderabad05 May 2022AY 2010-11

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…Idea Ltd., Hyd. 5. Aggrieved by the order of CIT(A), the assessee is in appeals before the ITAT. 6. Before us, the ld. AR of the assessee filed written submissions, which are as under: 3.1. The Jurisdictional Andhra Pradesh High Court in CIT vs. J.D.Italia (141 ITR 948) held as under: "The distinction made by the Tribunal between interest received under a statutory provision and interest received otherwise than under a statutory provision llias unsustainable. But the more important question that arose in such cases was as to whether a particular sum could in truth and substance be called 'interest'. On this asp…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1918/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 May 2022AY 2009-10

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…Idea Ltd., Hyd. 5. Aggrieved by the order of CIT(A), the assessee is in appeals before the ITAT. 6. Before us, the ld. AR of the assessee filed written submissions, which are as under: 3.1. The Jurisdictional Andhra Pradesh High Court in CIT vs. J.D.Italia (141 ITR 948) held as under: "The distinction made by the Tribunal between interest received under a statutory provision and interest received otherwise than under a statutory provision llias unsustainable. But the more important question that arose in such cases was as to whether a particular sum could in truth and substance be called 'interest'. On this asp…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1917/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 May 2022AY 2008-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…Idea Ltd., Hyd. 5. Aggrieved by the order of CIT(A), the assessee is in appeals before the ITAT. 6. Before us, the ld. AR of the assessee filed written submissions, which are as under: 3.1. The Jurisdictional Andhra Pradesh High Court in CIT vs. J.D.Italia (141 ITR 948) held as under: "The distinction made by the Tribunal between interest received under a statutory provision and interest received otherwise than under a statutory provision llias unsustainable. But the more important question that arose in such cases was as to whether a particular sum could in truth and substance be called 'interest'. On this asp…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1916/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 May 2022AY 2007-08

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…Idea Ltd., Hyd. 5. Aggrieved by the order of CIT(A), the assessee is in appeals before the ITAT. 6. Before us, the ld. AR of the assessee filed written submissions, which are as under: 3.1. The Jurisdictional Andhra Pradesh High Court in CIT vs. J.D.Italia (141 ITR 948) held as under: "The distinction made by the Tribunal between interest received under a statutory provision and interest received otherwise than under a statutory provision llias unsustainable. But the more important question that arose in such cases was as to whether a particular sum could in truth and substance be called 'interest'. On this asp…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1915/HYD/2019[2006-07]Status: DisposedITAT Hyderabad05 May 2022AY 2006-07

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…Idea Ltd., Hyd. 5. Aggrieved by the order of CIT(A), the assessee is in appeals before the ITAT. 6. Before us, the ld. AR of the assessee filed written submissions, which are as under: 3.1. The Jurisdictional Andhra Pradesh High Court in CIT vs. J.D.Italia (141 ITR 948) held as under: "The distinction made by the Tribunal between interest received under a statutory provision and interest received otherwise than under a statutory provision llias unsustainable. But the more important question that arose in such cases was as to whether a particular sum could in truth and substance be called 'interest'. On this asp…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1914/HYD/2019[2005-09]Status: DisposedITAT Hyderabad05 May 2022AY 2005-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…Idea Ltd., Hyd. 5. Aggrieved by the order of CIT(A), the assessee is in appeals before the ITAT. 6. Before us, the ld. AR of the assessee filed written submissions, which are as under: 3.1. The Jurisdictional Andhra Pradesh High Court in CIT vs. J.D.Italia (141 ITR 948) held as under: "The distinction made by the Tribunal between interest received under a statutory provision and interest received otherwise than under a statutory provision llias unsustainable. But the more important question that arose in such cases was as to whether a particular sum could in truth and substance be called 'interest'. On this asp…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1913/HYD/2019[2004-05]Status: DisposedITAT Hyderabad05 May 2022AY 2004-05

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…Idea Ltd., Hyd. 5. Aggrieved by the order of CIT(A), the assessee is in appeals before the ITAT. 6. Before us, the ld. AR of the assessee filed written submissions, which are as under: 3.1. The Jurisdictional Andhra Pradesh High Court in CIT vs. J.D.Italia (141 ITR 948) held as under: "The distinction made by the Tribunal between interest received under a statutory provision and interest received otherwise than under a statutory provision llias unsustainable. But the more important question that arose in such cases was as to whether a particular sum could in truth and substance be called 'interest'. On this asp…

DCIT CC 38, Mumbai vs. K Sera Sera Productions Ltd, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 29/MUM/2012[2006-07]Status: DisposedITAT Mumbai16 May 2019AY 2006-07

Bench: Shri Sandeep Gosain () & Shri N.K. Pradhan () Assessment Year: 2006-07 Acit, Cc-36, Room No. M/S K. Sera Sera Productions 32(1), Ground Floor, Ltd., 18, 4Th Floor, Mohid Vs. Aayakarbhavan, Mumbai- Heights, Above Masala 400020. Mantra Restaurant, Lokhandwala Road, Andheri (West), Mumbai-400053. Pan No. Aaacg5103D Appellant Respondent Revenue By : Mr. D.G. Pansari, Dr Assessee By : Mr. Satish Modi, Ar Date Of Hearing : 22/02/2019 Date Of Pronouncement: 16/05/2019

For Appellant: Mr. Satish Modi, ARFor Respondent: Mr. D.G. Pansari, DR
Section 132Section 143(3)Section 153A

…acturing Co Ltd. v. CIT 82 ITR 363, CIT v. Shoorji Vallabhdas & Co. Ltd. 43 ITR 144, Pullangode Rubber Produce Company Ltd. v. State of Kerala & Anr 91 ITR 18 K.S. Narayanswami Iyer v. CIT 29 ITR 515, CIT v. Nagri Mills Co. Ltd. 33 ITR 681, CIT v. J.D. Italia 141 ITR 948. Responding to the contentions of the Ld. DR that books of accounts were not produced to verify the claim made by the assessee, the Ld. counsel submits that the assessee vide letter dated 02.12.2009 had submitted clarification regarding share application money wrongly credited to the P&L account along with the financial statements, M/s K. Sera S…

Jagson Carriers P.Ltd, Mumbai vs. ITO 6(1)(1), Mumbai

ITA 3541/MUM/2016[2007-08]Status: DisposedITAT Mumbai12 Apr 2019AY 2007-08

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2007-08 Jagson Carriers Pvt. Ltd., Ito-6(1)(1), Mumbai. 501, 5Th Floor, Sterling Vs. Chamber, Poona Street, Masjid Bunder, Mumbai- 400009. Pan No. Aaacj9344H Appellant Respondent Assessee By : Mr Bhupendra Shah, Ar Revenue By : Mr. Chaudhary Arunkumar Singh, Dr Date Of Hearing : 25/01/2019 Date Of Pronouncement: 12/04/2019

For Appellant: Mr Bhupendra Shah, ARFor Respondent: Mr. Chaudhary Arunkumar Singh, DR
Section 131Section 132Section 133(6)Section 143(1)Section 143(1)(a)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 Jagson Carriers Pvt. Ltd., ITO-6(1)(1), Mumbai. 501, 5th floor, Sterling Vs. Chamber, Poona Street, Masjid Bunder, Mumbai- 400009. PAN No. AAACJ9344H Appellant Respondent Assessee by : Mr Bhupendra Shah, AR Revenue by : Mr. Chaudhary Arunkumar Singh, DR Date of Hearing : 25/01/2019 Date of pronouncement: 12/04/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2007-08. The appeal is direc…

CIT v. J.D.Italia (141 ITR 948) — Cited in 9 Judgments | BharatTax