CIT v. Kirloskar Computer Services

221 Taxmann 391High Court2014#23704 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2021 to 2022.

Judgments citing CIT v. Kirloskar Computer Services

Nanu Resorts Pvt. Ltd., Margao vs. Asst. Commissioner of Income Tax, Circle- 1., Margao

In the result, both the appeals of the assessee are allowed

ITA 394/PAN/2018[2005-06]Status: DisposedITAT Panaji30 Aug 2022AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalita Nos.393 & 394/Pan/2018 Assessment Years: 2004-05 & 2005-06 Nanu Resorts Pvt. Acit, Circle-1, Ltd. Margao Nanu House, Varde Vs. Valaulikar Road, Margao- Goa Pan: Aaacn 7114 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 15.06.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per Girish Agrawal: These Two Appeals By The Assessee Arising Out Of The Order Of Ld. Cit(A), Panaji-1, Panaji In Ita Nos.305 & 306/Mrg/2014-15 Dated 02.07.2018 Against The Assessment Order Passed By Dcit, Circle-1, Margao-Goa U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 25.10.2011 For Both A.Y. 2004-05 & A.Y. 2005-06. 2. The Issue Involved In Both These Appeals Are Common Which Relates To Treatment Of Expenditure Incurred By The Assessee For Replacement Of Assets & Renovation As Revenue Or Capital In Nature. For Ay 2004-05, The Quantum Of Expenditure In Dispute Is Of Rs. 10,81,672/- & For Ay 2005-06 It Is Rs. 2,06,379/-. A.Ys. 2004-05 & 2005-06 3. Before Us, None Appeared On Behalf Of The Assessee & Shri Mayur Kamble, Sr. Dr Represented The Department.

For Appellant: NoneFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, GOA’ BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.393 & 394/PAN/2018 Assessment Years: 2004-05 & 2005-06 NANU RESORTS PVT. ACIT, CIRCLE-1, LTD. MARGAO Nanu House, Varde Vs. Valaulikar Road, Margao- Goa PAN: AAACN 7114 P (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Mayur Kamble, Sr. DR Date of Hearing : 15.06.2022 Date of Pronouncement : 30.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These two appeals by the assessee arising out of the order of Ld. CIT(A), Pa…

Nanu Resorts Pvt. Ltd., Margao vs. Asst. Commissioner of Income Tax, Circle- 1., Margao

In the result, both the appeals of the assessee are allowed

ITA 393/PAN/2018[2004-05]Status: DisposedITAT Panaji30 Aug 2022AY 2004-05

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalita Nos.393 & 394/Pan/2018 Assessment Years: 2004-05 & 2005-06 Nanu Resorts Pvt. Acit, Circle-1, Ltd. Margao Nanu House, Varde Vs. Valaulikar Road, Margao- Goa Pan: Aaacn 7114 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 15.06.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per Girish Agrawal: These Two Appeals By The Assessee Arising Out Of The Order Of Ld. Cit(A), Panaji-1, Panaji In Ita Nos.305 & 306/Mrg/2014-15 Dated 02.07.2018 Against The Assessment Order Passed By Dcit, Circle-1, Margao-Goa U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 25.10.2011 For Both A.Y. 2004-05 & A.Y. 2005-06. 2. The Issue Involved In Both These Appeals Are Common Which Relates To Treatment Of Expenditure Incurred By The Assessee For Replacement Of Assets & Renovation As Revenue Or Capital In Nature. For Ay 2004-05, The Quantum Of Expenditure In Dispute Is Of Rs. 10,81,672/- & For Ay 2005-06 It Is Rs. 2,06,379/-. A.Ys. 2004-05 & 2005-06 3. Before Us, None Appeared On Behalf Of The Assessee & Shri Mayur Kamble, Sr. Dr Represented The Department.

For Appellant: NoneFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, GOA’ BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.393 & 394/PAN/2018 Assessment Years: 2004-05 & 2005-06 NANU RESORTS PVT. ACIT, CIRCLE-1, LTD. MARGAO Nanu House, Varde Vs. Valaulikar Road, Margao- Goa PAN: AAACN 7114 P (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Mayur Kamble, Sr. DR Date of Hearing : 15.06.2022 Date of Pronouncement : 30.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These two appeals by the assessee arising out of the order of Ld. CIT(A), Pa…

DCIT, Circle- 11(2), New Delhi vs. Hughes Communication India Ltd., New Delhi

In the result, all the appeals being ITA No

ITA 5827/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Dec 2021AY 2011-12

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2011-12] Dcit Vs Hughes Communication India Ltd. Cirlce-11(2) 1, Shivaji Marg, Westend Greens, New Delhi Nh-8, New Delhi Aaach0765L Appellant Respondent [Assessment Year : 2013-14] & [Assessment Year : 2014-15] Acit Vs Hughes Communication India Ltd. Cirlce-11(2) 1, Shivaji Marg, Westend Greens, New Delhi Nh-8, New Delhi Aaach0765L Appellant Respondent Sh. Ajay Vohra, Sr. Adv & Sh. Deepesh Appellant By Jain, Ca Respondent By Sh. Vinay Kumar Karan Cit(Dr) & Sh. Kumar Padmapani Bora , Sr. Dr Date Of Hearing 25.11.2021 Date Of Pronouncement 31.12.2021

…1 ITA No. 5827/Del/2017, 569 & 571/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2011-12] DCIT vs Hughes Communication India Ltd. Cirlce-11(2) 1, Shivaji Marg, Westend Greens, New Delhi NH-8, New Delhi AAACH0765L APPELLANT RESPONDENT [Assessment Year : 2013-14] & [Assessment Year : 2014-15] ACIT vs Hughes Communication India Ltd. Cirlce-11(2) 1, Shivaji Marg, Westend Greens, New Delhi NH-8, New Delhi AAACH0765L APPELLANT RESPONDENT Sh. Ajay Vohra, Sr. Adv & Sh. Deepes…