CIT v. Karanpura Development Co. Ltd.

144 ITR 538High Court1983#18487 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Also reported as

161 Taxmann 47

Judgments citing CIT v. Karanpura Development Co. Ltd.

Hitachi Metglas (India) Pvt. Ltd., New Delhi vs. DCIT, Circle- 11(2), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 5906/DEL/2017[2010-11]Status: DisposedITAT Delhi11 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2010-11]

For Appellant: Shri Saleel Kapoor, AdvFor Respondent: Shri Pradeep Kumar Meel, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [A.Y 2010-11] M/s Hitachi Metglas [India] Pvt Ltd Vs. The Dy. C.I.T [Now merged with Hitachi Metals Circle -11(2) India Pvt Ltd] New Delhi IC, Vandana Building, 11 Tolstoy Marg Connaught Place, New Delhi PAN: AABCH 9302 G (Applicant) (Respondent) Assessee By : Shri Saleel Kapoor, Adv Ms. Soumya Singh, Adv Department By : Shri Pradeep Kumar Meel, CIT- DR Date of Hearing : 09.11.2021 Date of Pronouncement : 11.11.2021 ORDER PER N.…

M/S Shivhare Roadlines, Gwalior vs. Jt. C.I.T., Range-2, Gwalior

In the result, the appeal is partly allowed

ITA 313/AGR/2014[2010-11]Status: DisposedITAT Agra31 May 2019AY 2010-11

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

Section 139(1)Section 37(1)Section 43B

…the appellant could claim depreciation u/s 32 of the Income Tax Act, hence these expenditures were claimed as revenue expenditure by the appellant. In support, he also placed reliance on the following case laws: - CIT vs Karanpura Development Co. Ltd. (1983) 144 ITR 538 (Cal.) - CIT vs L. M. VAN Mopes Diamond Tools India Ltd. (1999) 151 CTR (Mad) 435 - CIT vs Haridas Bhagath and Co. (P). Ltd. (1999) 240 ITR 169 (Mad) - DCIT vs Gujarat Small Industries Corporation (2004) 84 TTJ (Ahd) 22 - Herbalife International India (P) Ltd. vs. ACIT (2006) 103 TTJ (Del.) 78 - Amway India Enterprises vs DCIT, New Delhi (2009) 2…

Asst CIT (Ltu) 2, Mumbai vs. Glenmark Pharmaceuticals Ltd, Mumbai

In the result, the appeal filed by the Revenue stands partly allowed for statistical purpose

ITA 1654/MUM/2016[2010-11]Status: DisposedITAT Mumbai01 Feb 2019AY 2010-11

Bench: Shri Shamim Yahya & Shri Ravish Soodacit (Ltu)-2 M/S. Glenmark Pharmaceuticals Ltd. World Trade Centre Glenmark Huse, Hdo Corporate Centre-1, 29Th Flor Vs. Bldg., Wing A, B.D. Sawant Marg Cuff Parade Chakala, Opp. Western Express Mumbai 400005 High Way, Andheri (E), Mumbai Pan – Aaacg2207L Appellant Respondent

For Appellant: Shi Rajesh DumorFor Respondent: Shri Vijay Mehta &

Section 115JSection 14ASection 41(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" Bench, Mumbai Before Shri Shamim Yahya, Accountant Member and Shri Ravish Sood, Judicial Member ACIT (LTU)-2 M/s. Glenmark Pharmaceuticals Ltd. World Trade Centre Glenmark Huse, HDO Corporate Centre-1, 29th Flor Vs. Bldg., Wing A, B.D. Sawant Marg Cuff Parade Chakala, OPP. Western Express Mumbai 400005 High Way, Andheri (E), Mumbai PAN – AAACG2207L Appellant Respondent Appellant by: Shi Rajesh Dumor Respondent by: Shri Vijay Mehta & Shri Anuj Kisnadwala Date of Hearing: 05.11.2019 Date of Pronouncement: 01.02.2019 O R D E R Per Shamim Yahya, AM This appeal filed by…

M/S. Voith Paper Fabrics India Ltd., Aberdeen vs. ACIT, Faridabad

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

ITA 1924/DEL/2014[2008-09]Status: DisposedITAT Delhi14 Nov 2017AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K. Narsimha Chary

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT & SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA No.-1924/Del/2014 (Assessment Year: 2008-09) vs Voith Paper Fabrics India Ltd. ACIT 113-114A, Sector-24, Circle II Aberdeen Faridabad AABCP0441Q Assessee by Sh. Santosh K. Agrawal, CA Revenue by Sh. Amit Jain, Sr. DR Date of Hearing 13.11.2017 Date of Pronouncement 14.11.2017 ORDER PER SHRI K.N. CHARY, J.M. Aggrieved by the order dated 16.01.2016 in appeal no. 291/2010-11 relevant to the assessment year 2008-09 passed by the Ld. Commissioner of Income…

M/S. Honda Siel Power Products Ltd., Gautam Budh Nagar vs. DCIT, New Delhi

In the result, both the appeals of the assessee-company are partly allowed for statistical purposes

ITA 551/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Apr 2016AY 2009-10

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: S/Sh. Neeraj Jain, AdvFor Respondent: Sh. Armendra Kumar, CIT/ DR

Section 143(3)Section 144CSection 2Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I-1’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No.551/Del./2014 Asstt. Year : 2009-10 Honda Siel Power Product Ltd., vs. D.C.I.T., Circle 11(1) Plot No. 5, Sector 41, Kasna, New Delhi. Greater Noida Indl. Development Area, Gautam Budh Nagar, U.P. [PAN: AAACH8464L] ITA No. 636/Del./2015 Asstt. Year : 2010-11 Honda Siel Power Product Ltd., vs. D.C.I.T., Circle 11(1) Plot No. 5, Sector 41, Kasna, New Delhi. Greater Noida Indl. Development Area, Gautam Budh Nagar, U.P. (Appellant) (Respondent) Appellant by : S/Sh. N…