CIT v. Mahan Foods Ltd.

216 CTR 148Reported decision#15319 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2020.

Also reported as

126 ITR 613

Judgments citing CIT v. Mahan Foods Ltd.

Niit Technologies Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5525/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 5491 & 5492/Del/2013 Assessment Year: 2007-08 & 2008-09 ACIT, Vs. M/s. NIIT Technologies Ltd., Circle-13(1), 8, Balaji Estate, 1st Floor, New Delhi Guru Ravi Das Marg, Kalkaji, New Delhi PAN :AAACN0332P (Appellant) (Respondent) And ITA No.5524 & 5525/Del/2013 Assessment Year: 2007-08 & 2008-09 M/s. NIIT Technologies Ltd., Vs. ACIT, 8, Balaji Estate, 1st Floor, Circle-13(1), Guru Ravi Das Marg, Kalkaji, New Delhi New Delhi PAN :AAACN0332P (Appellant) (Resp…

Niit Technologies Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5524/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 5491 & 5492/Del/2013 Assessment Year: 2007-08 & 2008-09 ACIT, Vs. M/s. NIIT Technologies Ltd., Circle-13(1), 8, Balaji Estate, 1st Floor, New Delhi Guru Ravi Das Marg, Kalkaji, New Delhi PAN :AAACN0332P (Appellant) (Respondent) And ITA No.5524 & 5525/Del/2013 Assessment Year: 2007-08 & 2008-09 M/s. NIIT Technologies Ltd., Vs. ACIT, 8, Balaji Estate, 1st Floor, Circle-13(1), Guru Ravi Das Marg, Kalkaji, New Delhi New Delhi PAN :AAACN0332P (Appellant) (Resp…

ACIT, New Delhi vs. M/S Niit Technologies Ltd., New Delhi

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5492/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 5491 & 5492/Del/2013 Assessment Year: 2007-08 & 2008-09 ACIT, Vs. M/s. NIIT Technologies Ltd., Circle-13(1), 8, Balaji Estate, 1st Floor, New Delhi Guru Ravi Das Marg, Kalkaji, New Delhi PAN :AAACN0332P (Appellant) (Respondent) And ITA No.5524 & 5525/Del/2013 Assessment Year: 2007-08 & 2008-09 M/s. NIIT Technologies Ltd., Vs. ACIT, 8, Balaji Estate, 1st Floor, Circle-13(1), Guru Ravi Das Marg, Kalkaji, New Delhi New Delhi PAN :AAACN0332P (Appellant) (Resp…

ACIT, New Delhi vs. M/S Niit Technologies Ltd., New Delhi

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5491/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 5491 & 5492/Del/2013 Assessment Year: 2007-08 & 2008-09 ACIT, Vs. M/s. NIIT Technologies Ltd., Circle-13(1), 8, Balaji Estate, 1st Floor, New Delhi Guru Ravi Das Marg, Kalkaji, New Delhi PAN :AAACN0332P (Appellant) (Respondent) And ITA No.5524 & 5525/Del/2013 Assessment Year: 2007-08 & 2008-09 M/s. NIIT Technologies Ltd., Vs. ACIT, 8, Balaji Estate, 1st Floor, Circle-13(1), Guru Ravi Das Marg, Kalkaji, New Delhi New Delhi PAN :AAACN0332P (Appellant) (Resp…

ACIT, New Delhi vs. M/S. Niit Technologies Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and cross objection of the assessee is allowed for statistical purposes

ITA 3076/DEL/2012[2006-07]Status: DisposedITAT Delhi27 Feb 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

Section 10BSection 29Section 32Section 32(2)Section 43A

…for consideration is whether demerger of NIIT Ltd. & hiving away some of the business to the appellant & other group Co. can be said to constitute new independent & identifiable undertaking separate & dispatch from existing business (Delhi HC in Mahaan Foods 216 CTR 148). 3. In response to the specific questionnaire issued under section 142(1) dated 18.12.2009 wherein the AO sought information regarding the different units of the assessee which were operating and to state if separate books were being maintained for each unit. If so maintained, the assessee was to furnish unit wise copy of final accounts for the…

Shri Hari Krishna Papers Private Limited, Udamalpet vs. ACIT, Coimbatore

In the result, the appeal of the assessee in ITA

ITA 633/CHNY/2014[2009-2010]Status: DisposedITAT Chennai24 Jul 2015AY 2009-2010

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No. 633/Mds/2014 ("नधा"रण वष" / Assessment Year : 2009-2010 )

For Appellant: Shri. A. Arjunaraj and Shri. AFor Respondent: Shri. N. Madhavan, IRS, JCIT
Section 80ISection 80l

…be looked at from a substantial point of view and for the reasons already stated the present case cannot be said to be one of reconstruction. 5.4 The ld. Authorised Representative for assessee further submitted that in the case of CIT vs. Mahaan Foods Ltd 216 CTR 148 wherein it was held that As for 'reconstruction' of the business, it is nowhere evident that the old industrial unit was split up or damaged or destroyed that was supposedly reconstructed as a new unit by the assessee. What the assessee has done is to set up an industrial undertaking with latest technology and with increased capacity and of cour…

CIT v. Mahan Foods Ltd. (216 CTR 148) — Cited in 6 Judgments | BharatTax