CIT v. Lakhani Marketing Inc.

172 ITD 472Income Tax Appellate Tribunal2018#23090 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing CIT v. Lakhani Marketing Inc.

Sainik Filling Station, Faridabad vs. ITO Ward - 4(1), Gurgaon

Appeal are allowed in the terms indicated hereinabove

ITA 6868/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Feb 2023AY 2014-15

Bench: Shri Kul Bharat[Assessment Year: 2014-15

Section 143(1)Section 143(2)Section 144Section 147Section 148Section 234ASection 40A(3)

…of penalty. In support of this learned counsel has relied upon the judgment of the Hon’ble Calcutta High Court rendered in the case of CIT Vs. EL Properties 166 CTR 485 (Cal.); and the order of the ITAT Mumbai Bench in the case of ACIT vs. Gini & Jony Ltd. 172 ITD 472. Therefore, respectfully following the binding precedence I am of the considered view that in respect of these two payments the assessing authority was not justified to make the addition. 11. In respect of addition made u/s 40A(3) of the Act the assessee has demonstrated that the payments were made to the government department and other paymen…

DCIT 9(3)(2), Mumbai vs. Future Market Networks Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5234/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jan 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Dinkle HariaFor Respondent: Shri Shushil Kumar Poddar
Section 14ASection 8D(2)(ii)

…CIT, [2015] 378 ITR 33 (Del.); v) CIT v/s Corrtech Energy Pvt. Ltd., [2015] 372 ITR 97 (Guj.); vi) CIT v/s Shivam Motors Pvt. Ltd., [2014] 272 CTR 277 (All.); vii) CIT v/s Lakhani Marketing Inc. [2014] 272 CTR 265 (P&H); viii) ACIT v/s Gini &Jony Ltd., [2018] 172 ITD 472 (Mum. Trib.); ix) ACIT v/s dish TV India Ltd. [2018] 194 TTJ 897 (Mum.); x) DCIT v/s Instant Traders Pvt. Ltd. [2018] 96 taxmann.com 378 (Mum.); xi) DCIT v/s Piramal Realty Pvt. Ltd., [2018] 100 taxmann.com 294 (Mum. Trib.); xii) Pyramid Consulting Engineers Pvt. Ltd. v/s DCIT, [2018] 90 taxmann.com 411 (Mum. Trib.); and xiii) ACIT v/s Janak Glob…

DCIT 9(3)(2), Mumbai vs. Future Consumer Limited (Formerly Known As Future Consumer Enterprises Limited ), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5233/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jan 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Dinkle HariaFor Respondent: Miss Dipika Arora
Section 32Section 32(1)(iii)

…CIT, [2015] 378 ITR 33 (Del.); v) CIT v/s Corrtech Energy Pvt. Ltd., [2015] 372 ITR 97 (Guj.); vi) CIT v/s Shivam Motors Pvt. Ltd., [2014] 272 CTR 277 (All.); vii) CIT v/s Lakhani Marketing Inc. [2014] 272 CTR 265 (P&H); viii) ACIT v/s Gini &Jony Ltd., [2018] 172 ITD 472 (Mum. Trib.); ix) ACIT v/s dish TV India Ltd. [2018] 194 TTJ 897 (Mum.); x) DCIT v/s Instant Traders Pvt. Ltd. [2018] 96 taxmann.com 378 (Mum.); xi) DCIT v/s Piramal Realty Pvt. Ltd., [2018] 100 taxmann.com 294 (Mum. Trib.); xii) Pyramid Consulting Engineers Pvt. Ltd. v/s DCIT, [2018] 90 taxmann.com 411 (Mum. Trib.); and xiii) ACIT v/s Janak Glo…

CIT v. Lakhani Marketing Inc. (172 ITD 472) — Cited in 3 Judgments | BharatTax