CIT v. Motor Sales Ltd.

200 Taxmann 39High Court2011#12374 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 133(6)Section 142(1)Section 143(2)Section 36(1)(iii)Section 37Section 57

Issues it is cited on

section 14a(3)section 10(5)section 43(3)section 14a(1)section 42strategic investmentsection 80ia(4)section 115jb(2)section 34section 80iasection 80isection 36(1)(iii)

Judgments citing CIT v. Motor Sales Ltd.

Thedcit, Cochin vs. M.S Cochin International Airport Ltd, Cochin

ITA 304/COCH/2017[2007-08]Status: DisposedITAT Cochin23 Oct 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M.S Cochin International Airport Ltd, Cochin

ITA 193/COCH/2017[2012-13]Status: DisposedITAT Cochin23 Oct 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M/S.Cochin International Airport Ltd, Cochin

ITA 167/COCH/2017[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M/S.Cochin International Airport Ltd, Cochin

ITA 166/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

ITO, Ward-2(4), New Delhi vs. Antheia Constructions P.Ltd, New Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 4963/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahman

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 133Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4963/DEL/2017 (Assessment Year: 2014-15) ITO, Ward 2 (4), vs. Antheia Construction P. Ltd., 60, 2nd Floor, Vasnat Marg, New Delhi. Vasant Vihar, New Delhi – 110 057. (PAN : AAJCA4466E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Ayushi Gupta, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 23.07.2024 Date of Order : 13.09.2024 ORDER PER S.RIFAUR RAHMAN,AM: These appeals have been filed by the Revenue against th…

ITO, New Delhi vs. M/S Antheia Constructions Pvt. Ltd., New Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 2373/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahman

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 133Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4963/DEL/2017 (Assessment Year: 2014-15) ITO, Ward 2 (4), vs. Antheia Construction P. Ltd., 60, 2nd Floor, Vasnat Marg, New Delhi. Vasant Vihar, New Delhi – 110 057. (PAN : AAJCA4466E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Ayushi Gupta, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 23.07.2024 Date of Order : 13.09.2024 ORDER PER S.RIFAUR RAHMAN,AM: These appeals have been filed by the Revenue against th…

Addl.CIT, Special Range-4, New Delhi vs. G S Pharmbutor P.Ltd, New Delhi

In the result, the appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

ITA 6716/DEL/2018[2015-16]Status: DisposedITAT Delhi08 Dec 2021AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri P.S. Kashyap, CAFor Respondent: Shri Kumar Padmapani Bora, Sr.DR
Section 143(3)Section 147Section 148Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.6716/Del./2018 (ASSESSMENT YEAR : 2015-16) Addl.CIT, Spl. Range 4, vs. M/s. G.S. Pharmbutor P. Ltd., New Delhi. 415, Mobi Tower, 98, Nehru Place, South Delhi, New Delhi – 110 019. (PAN : AAACG2925P) CO No.61/Del./2021 (in ITA No.6716/Del./2018) (ASSESSMENT YEAR : 2015-16) M/s. G.S. Pharmbutor P. Ltd., vs. Addl.CIT, Spl. Range 4, 415, Mobi Tower, New Delhi. 98, Nehru Place, South Delhi, New Delhi – 110 019. (PAN : AAACG2925P) (APPELLANT) (RESPONDENT)…

Tupelo Construction Pvt. Ltd., New Delhi vs. DCIT, Circle- 25(2), New Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 2427/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Oct 2018AY 2014-15

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2014-15 Tupelo Construction Pvt. Ltd., Vs Dcit, 296, Forest Lane, Circle 25(2), Neb Sarai, New Delhi. Sainik Farms, New Delhi-110066 (Pan: Aaect3335J) (Appellant) (Respondent) Assessee By: Shri Gautam Jain, Advocate Shri Lalit Mohan, Advocate Department By : Shri Ravi Kant Gupta, Sr. Dr

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 143(3)Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2014-15 Tupelo Construction Pvt. Ltd., vs DCIT, 296, Forest Lane, Circle 25(2), Neb Sarai, New Delhi. Sainik Farms, New Delhi-110066 (PAN: AAECT3335J) (Appellant) (Respondent) Assessee by: Shri Gautam Jain, Advocate Shri Lalit Mohan, Advocate Department by : Shri Ravi Kant Gupta, Sr. DR Date of hearing: 18.07.2018 Date of pronouncement: 11.10.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been preferred by the assessee against the o…

CIT v. Motor Sales Ltd. (200 Taxmann 39) — Cited in 8 Judgments | BharatTax