CIT v. Mayur Recreational & Development Ltd.(AIT- 2008-189 ITA-SB); 6. CIT v. Raghubir Salan Charitable Trust

201 ITR 655High Court1993#23602 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2017.

Judgments citing CIT v. Mayur Recreational & Development Ltd.(AIT- 2008-189 ITA-SB); 6. CIT v. Raghubir Salan Charitable Trust

D.C.I.T., CIRCLE-2, GWALIOR vs. M/S PREM MOTORS PVT LTD., GWALIOR

The appeals of the department are dismissed

ITA 327/AGR/2014[2010-11]Status: DisposedITAT Agra16 Nov 2017AY 2010-11

Section 2(22)(e)Section 22Section 40A(2)(b)

…the AO had incorrectly computed the market rent of the house and had added the difference between the market rent so calculated and rent which was being actually paid. The same result was reached in L. Bansidhar& Sons vs. CIT (1993) 109 CTR (Del) 62 : (1993) 201 ITR 655 (Del) where however it was clarified that the position stood changed with effect from the 1976 amendment, after which the actual rent would be relevant only if it is higher than ITA 322 & 327/Agra/2015 27 the standard rent. Once again the decision of this Court in CIT vs. Vinay Bharat Ram & Sons (HUF) (2003) 179 CTR (Del) 31 : (2003) 261 ITR 632…

ASST CIT 16(2), MUMBAI vs. GOVINDBHAI L. KAKADIA, MUMBAI

In the result, this appeal filed by the Revenue is dismissed

ITA 6663/MUM/2014[2011-12]Status: DisposedITAT Mumbai03 Jun 2016AY 2011-12

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2011-12 Acit Cit 16(2), Govindbhai L. Kakadia, 2Nd Floor, Matru Mandir, 1001 Prasad Chambers, बनाम/ Tardeo Rd. Opera House, Vs. Mumbai-400007 Tata Rd. No.2 Mumbai-400004 (Revenue) (Revenue) P.A. No.Aftpk4028A Revenue By Shri A. Ramachandran (Dr) Respondent By None (Ar)

Section 143(3)Section 23Section 23(1)

…ulat Ram Kapoor v. NDMC [1980] 122 ITR 700(SC) 4. Dr. Balbir Singh v. MCD [1985] 152 ITR 388 (SC) 5. CIT v. Mayur Recreational & Development Ltd.(AIT- 2008-189 ITA-SB); 6. CIT v. Raghubir Salan Charitable Trust 183 ITR 297 - (Delhi); 7. L.Bansidhar & Sons HUF 201 ITR 655 (Delhi) 8. CIT v. Vinay Bharat Ram & Sons (HUF) 261 ITR 632 (Delhi) 2.4.5 In view of the above, and considering the 'without prejudice' pleadings made by the Ld. AR as in the appellate proceedings for A.Y.2010-11 in his own case, I 5 Govindbhai L. Kakadia am of the considered opinion that the decision of the Hon'ble Supreme Court and other Cour…

VIJAY BALDEV MEHRA,MUMBAI vs. ADDL CIT 26(1), MUMBAI

The appeal of the assessee is dismissed

ITA 6773/MUM/2013[2010-11]Status: DisposedITAT Mumbai11 Mar 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Jason P. Boazassessment Year: 2010-11 Shri Vijay Baldev Mehra, Addl. Cit-26(1), C/O- M/S C.M. 6Th Floor, K.G. Mittal बनाम/ Gabhawala & Company, Aayurvedic Hospital Bldg, Vs. 42, Nanik Niwas, 30 Dr. Charni Road, Mumbai-400002 D.D. Sathe Marg, Girgaum Mumbai-400004 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Afypm7833C

Section 23(1)(b)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एफ’ ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘F’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जॉसन पी. बोज, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Jason P. Boaz, Accountant Member Assessment Year: 2010-11 Shri Vijay Baldev Mehra, Addl. CIT-26(1), C/O- M/s C.M. 6th Floor, K.G. Mittal बनाम/ Gabhawala & Company, Aayurvedic Hospital Bldg, Vs. 42, Nanik Niwas, 30 Dr. Charni Road, Mumbai-400002 D.D. Sathe Marg, Girgaum Mumbai-400004 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AFYPM7833C "नधा"रती क" ओर से / Assessee by Shri Giri…