CIT v. Khemchand Motilal Jain Tobacco Products Pvt Ltd.

13 Taxmann.com 27Reported decision2011#22360 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

explanation to section 37related party transactionprohibited by lawsection 194jsection 18section 36(1)(vii)section 36(1)(iii)commercial expediencysection 29section 194section 36(1)section 37(1)

Judgments citing CIT v. Khemchand Motilal Jain Tobacco Products Pvt Ltd.

Addl.CIT, Special Range-4, New Delhi vs. Intervo Technologies P.Ltd, New Delhi

In the result, appeal of the revenue is partly allowed

ITA 5509/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Oct 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. CIT, Special Range-4, New M/s. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram vs Tower, Rajendra Place, New . Delhi-110008 (PAN: AABCR7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. CIT, Special Range-4, New vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. vs. Addl. CIT, Special Range-4, New Delhi.…

Intervo Technologies P.Ltd, New Delhi vs. Addl.CIT, Special Range-4, New Delhi

In the result, appeal of the revenue is partly allowed

ITA 5268/DEL/2018[2015-16]Status: DisposedITAT Delhi19 Oct 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. CIT, Special Range-4, New M/s. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram vs Tower, Rajendra Place, New . Delhi-110008 (PAN: AABCR7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. CIT, Special Range-4, New vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. vs. Addl. CIT, Special Range-4, New Delhi.…

Intervo Technologies P.Ltd, New Delhi vs. Addl.CIT, Special Range-4, New Delhi

In the result, appeal of the revenue is partly allowed

ITA 5267/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Oct 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. CIT, Special Range-4, New M/s. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram vs Tower, Rajendra Place, New . Delhi-110008 (PAN: AABCR7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. CIT, Special Range-4, New vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. vs. Addl. CIT, Special Range-4, New Delhi.…

CIT v. Khemchand Motilal Jain Tobacco Products Pvt Ltd. (13 Taxmann.com 27) — Cited in 3 Judgments | BharatTax