CIT v. L.G. Electronics (India) Ltd.

149 Taxmann 166High Court2005#13449 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2021.

Judgments citing CIT v. L.G. Electronics (India) Ltd.

ACIT, Circle - 2(1), Kolkata vs. Tcg Urban Infrastructure Holdings Pvt Ltd., Kolkata

Accordingly, the same is dismissed

ITA 2584/KOL/2019[2004-05]Status: DisposedITAT Kolkata26 Oct 2021AY 2004-05

Bench: Shri Sanjay Garg & Dr. M.L.Meenaआयकर अपील सं.य/

Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” KOLKATA Before Shri Sanjay Garg, Judicial Member and Dr. M.L.Meena, Accountant Member आयकर अपील सं.य/ ITA Nos.2584 to 2588/Kol/2019 Assessment Years:2004-05, ’05- 06, ’06-07,’07-08 & ’09-10 बनाम / ACIT,Cir-2(1), Kolkata M/s. TCG Urban Circle-2(1), Aaykar Bhawan, Infrastructure Holdings Pvt. V/s. P-7 Chowringhee Square, Ltd. (Earlier known as TCG Kolkata-700 069. Infrastructure Holdings Ltd.) Ground Fl., Bldg Beta, Bengal Intelligent Park, Salt Lake Electronics Complex, Block EP & GP, Sector V, Salt Lake, Kolkata. PAN: AADCS8821M अपीलाथ" /Appellant ""यथ" /Respondent…

Statkraft Markets Private Ltd., New Delhi vs. DCIT, Circle- 24(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4536/DEL/2017[2014-15]Status: DisposedITAT Delhi26 Apr 2021AY 2014-15

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4536/Del/2017 : Asstt. Year : 2014-15 Statkraft Markets Pvt. Ltd., Vs Dcit, 403, 4Th Floor, Salcon Rasvilas Circle-24(2), Building, Saket District Centre, New Delhi New Delhi-110017 (Appellant) (Respondent) Pan No. Aaqcs6900E Assessee By : Sh. R. M. Mehta, Adv. Revenue By : Ms. Richa Khoda, Cit Dr Date Of Hearing: 08.03.2021 Date Of Pronouncement: 26.04.2021

For Appellant: Sh. R. M. Mehta, AdvFor Respondent: Ms. Richa Khoda, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4536/Del/2017 : Asstt. Year : 2014-15 Statkraft Markets Pvt. Ltd., Vs DCIT, 403, 4th Floor, Salcon Rasvilas Circle-24(2), Building, Saket District Centre, New Delhi New Delhi-110017 (APPELLANT) (RESPONDENT) PAN No. AAQCS6900E Assessee by : Sh. R. M. Mehta, Adv. Revenue by : Ms. Richa Khoda, CIT DR Date of Hearing: 08.03.2021 Date of Pronouncement: 26.04.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has…

Metropolitan Oil and Gas Pvt. Ltd., New Delhi vs. DCIT, Circle- 16(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 7278/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Oct 2019AY 2014-15

Bench: : Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2014-15

Section 143(3)Section 37Section 70

…commercial operations and it is not necessary that the business is said to be set-up only when commercial operations starts. In support, he relied upon the judgment of Hon’ble jurisdictional High Court in the case of CIT v. LG Electronics (India) Ltd. (2005) 149 Taxmann 166. He also gave a brief note of business events happened in the last previous year, i.e., F.Y. 2012-13 and in the relevant previous year, i.e., F.Y. 2013-14 which are as under : 5 • Appellant took participation in the bid process of government of Nagaland on 5th Jan. 2013 for petroleum operations in the state of Nagaland as part of Nagaland Pe…

DCIT, New Delhi vs. M/S. Jatra Ruchi Cosmetics (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 5877/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Jatra Ruchi Cosmetics Circle-13(1), (India) Pvt. Ltd, Cr Building, Shop No. 1 To 4, World New Delhi Trade Centre, Barakhamba Road, New Delhi Pan: Aaccj2047F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Janardan Das, Sr. DR

Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vs. Jatra Ruchi Cosmetics Circle-13(1), (india) Pvt. Ltd, CR Building, Shop No. 1 to 4, World New Delhi Trade Centre, Barakhamba Road, New Delhi PAN: AACCJ2047F (Appellant) (Respondent) Revenue by : Shri Janardan Das, Sr. DR Assessee by: None Date of Hearing 18/02/2019 Date of pronouncement 20/02/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed ld AO against the order of the ld CIT(A)- 5, New Delhi dated 28.08.2015 for the Assessment Year 201…

ACIT, Circle - 5(2), Kolkata vs. M/S. Thiess Mines India Pvt. Ltd., Kolkata

In the result, this issue is adjudicated in favour of the assessee

ITA 485/KOL/2018[2013-14]Status: DisposedITAT Kolkata09 Jan 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A No. 2163/Kol/2016 Assessment Year: 2012-13 I.T.A No. 485/Kol/2016 Assessment Year: 2013-14 Assistant Commissioner of Income Tax, Circle-5(2), Kolkata......................................……Appellant M/s. Thiess Mines India Pvt. Ltd...............................................………………………......….......Respondent PS Srijan Corporate Park 1502,15th Floor, Tower-1 Plot No.2 Block EP & GP Sector-V Bidhan Nagar Kolkata - 700091 [PAN : AACCT 3570 B] C.O. No.…

ACIT, Circle-5(2), Kolkata vs. M/S Thiess Mines India Pvt. Ltd., Kolkata

In the result, this issue is adjudicated in favour of the assessee

ITA 2163/KOL/2016[2012-13]Status: DisposedITAT Kolkata09 Jan 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250

Commissioner of Income Tax vs. Limited

The appeals are dismissed

ITA/1687/2006HC Delhi17 Sept 2007

Section 260

…IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER Date of Decision : September 17, 2007 ITA NO 1687 of 2006 COMMISSIONER OF INCOME TAX .......PETITIONER Through : Ms. P.L. Bansal, Advocate versus M/S. HUGHES ESCORTS COMMUNICATIONS LIMITED ....RESPONDENT Through: Mr. Ajay Vohra with Ms. Kavita Jha, Advocate ITA NO 1688/2006 COMMISSIONER OF INCOME TAX ......PETITIONER Through : Ms. P.L. Bansal, Advocate versus M/S. HUGHES ESCORTS COMMUNICATIONS LIMITED ....RESPONDENT…