CIT v. Oracale India Pvt. Ltd.

11 Taxmann.com 139High Court2011#12015 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2019.

Judgments citing CIT v. Oracale India Pvt. Ltd.

The ITO, Ward-2(2)(1), Ahmedabad vs. Shri Jagdishchandra B. Patel, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 2166/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Nov 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2166/Ahd/2016 With C.O.159/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 I.T.O, Shri Jagdishchandra B. Patel, Ward-2(2)(1), Vs. 4A, Ketan Society, Ahmedabad. Nr. Sardar Patel Colony, Navjivan Post, Ahmedabad. Pan: Afupp4222L

For Appellant: Shri Dhiren Shah &
Section 48

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2166/AHD/2016 With C.O.159/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 I.T.O, Shri Jagdishchandra B. Patel, Ward-2(2)(1), Vs. 4A, Ketan Society, Ahmedabad. Nr. Sardar Patel Colony, Navjivan Post, Ahmedabad. PAN: AFUPP4222L (Applicant) (Respondent) : Revenue by Shri N.R. Soni, C.I.T, D.R Assessee by : Shri Dhiren Shah & Ms Nupur Shah, A.Rs सुनवाई क" तार"ख/Date of Hearing : 10/10/2019 घोषणा क" तार"ख /Date of Pron…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Ahmedabad Strips Private Ltd., Ahmedabad

In the result, both the appeals of the Assessee are allowed

ITA 2741/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Smt. Sonia Kumar, Sr. D.RFor Respondent: Shri Bhavesh Shah, C.A
Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 2741/AHD/2017 & C.O. No. 20/AHD/19 (Assessment Year: 2013-14) DCIT, Circle1(1)(1), V/S Ahmedabad Strips Pvt. Ahmedabad Ltd. 604, Sarap Complex Navjivan Press Road, B/h Gujarat Vidyapith, Off Ashram Road, Ahmedabad-380014 Ahmedabad Strips Pvt. Ltd. 604, Sarap Complex V/S DCIT, Circle1(1)(1), Navjivan Press Road, B/h Ahmedabad Gujarat Vidyapith, Off Ashram Road, Ahmedabad-380014 (Appellant) (Respondent) PAN: AABCA 8222A Appellant by : Smt. Sonia Kumar, S…

Rushil Industries Ltd., Bhavnagar vs. The ACIT, Circle-1, Bhavnagar

In the result, the appeal of the assessee is partly allowed for the statistical purposes

ITA 3285/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad05 Mar 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 3285/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2010-2011 M/S Rushil Industries Ltd., The A.C.I.T, D-202, Sarthik Complex, Vs. Circle-1, Bhavnagar. Atabhai Chowk, Bhavnagar.

Section 40Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3285/AHD/2014 "नधा"रण वष"/Asstt. Year: 2010-2011 M/s Rushil Industries Ltd., The A.C.I.T, D-202, Sarthik Complex, Vs. Circle-1, Bhavnagar. Atabhai Chowk, Bhavnagar. PAN: AABCR0170N (Applicant) (Respondent) : Shri S.N. Soparkar and Assessee by Shri Parin Shah : Revenue by Shri Rajesh Meena, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 22/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 05/03/2019 आदेश/O R D E R PER W…

The Dy. CIT, Circle-1(1)(1), Ahmedabad vs. M/S. Ahmedabad Strips Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 3454/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.3454/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, Ahmedabad Strips Pvt. Ltd., Circle-1(1)(1), 604, Sarap Complex, 6Th Floor, Vs. Ahmedabad Navjivan Press Road, B/H. Gujarat Vidhyapith, Off Ashram Road, Ahmedabad-380014. Pan: Aabca8222A

For Appellant: Shri Bhavesh Shah, A.R
Section 36(1)(iii)Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.3454/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, Ahmedabad Strips Pvt. Ltd., Circle-1(1)(1), 604, Sarap Complex, 6th Floor, Vs. Ahmedabad Navjivan Press Road, B/h. Gujarat Vidhyapith, Off Ashram Road, Ahmedabad-380014. PAN: AABCA8222A (Applicant) (Respondent) : Revenue by Shri Vinod Tanwani, Sr. D.R Assessee by : Shri Bhavesh Shah, A.R सुनवाई क" तार"ख/Date of Hearing : 08/02/2019 घोषणा क" तार"ख /Date of Pro…

Gujarat Venture Capital Fund 1995, Ahmedabad vs. The ACIT, Circle-10, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 2869/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Jan 2019AY 2009-10
Section 143(3)Section 234ASection 45(1)Section 48Section 48(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD BEFORE, JUSTICE SHRI P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2869/AHD/2013 "नधा"रण वष"/Asstt. Year: 2009-2010 Gujarat Venture Capital Fund 1995 A.C.I.T, 1st Floor, Premchand House, Vs. Circle-10, Ashram Road, Ahmedabad Ahmedabad PAN: AAATG2269D (Applicant) (Respondent) : Assessee by Shri S.N. Soparkar & Parin Shah, A.Rs : Revenue by Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 03/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 21/01/2019 आदेश/O R D E R PER WA…

Bs Limited, Hyderabad vs. Asst.Comissioner of Income Tax, Circle-2(3), Hyderabad

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2186/HYD/2017[2013-14]Status: DisposedITAT Hyderabad27 Apr 2018AY 2013-14

Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Deepak P. Ripote
Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s BS Ltd., Hyderabad vs. Asst. Commissioner of Income-tax, PAN – AAACB 3170 F Central Circle – 2(3), Hyderabad. (Appellant) (Respondent) Assessee by : Shri P. Murali Mohan Rao Revenue by : Shri Deepak P. Ripote Date of hearing 03-04-2018 Date of pronouncement 27-04-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal is preferred by the assessee against the order passed u/s 143(3) r.w.s. 153A & 144C(13) of the Income Tax Act…

A.W. Faber Castell (India) P.Ltd, Mumbai vs. DCIT 9(1)(1), Mumbai

Appeal of the assessee is partly allowed

ITA 1037/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Mr. M.P. LohiaFor Respondent: Mrs. Malathi Sridharan CIT(DR)
Section 144CSection 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER I.T.A. No. 1037/Mum/2017 Assessment Yeas: 2012-13 A.W. Faber Castell (India) P. Ltd. DCIT 9 (1) (1). बनाम/ 801 Kamla Executive Park, Off M.V. Mumbai Pin: 40005 RD J.B. Nagar Andheri (E) Vs. Mumbai Pin: 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No AACCA3117H (अपीलाथ" /Appellant) (""थ" / Respondent) : Appellant by : Mr. M.P. Lohia Mr. Pranay Gandhi Respondent by : Mrs. Malathi Sridharan CIT(DR) सुनवाई की तारीख / : 24/03/2017 Date of Hearing घोषणा की तारीख / : 12/04/2017 Date…

ACIT 19(2), Mumbai vs. Reliance Capital Partners, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 1024/MUM/2014[2009-10]Status: DisposedITAT Mumbai26 Feb 2016AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Shri Jitendra SanghaviFor Respondent: Shri B.S. Bist (Sr. DR)
Section 40A(2)(b)

…following case laws in support of its contentions:- (a) CIT Vs. Walchand and Co. (P) Ltd (65 ITR 381)(SC) (b) J.K. Woollen Manufacturers Vs. CIT (72 ITR 612)(SC) (c) Aluminium Corporation of India Ltd Vs. CIT (86 ITR 11)(SC) (d) CIT Vs. Oracle India Pvt Ltd (11 Taxmann.com 139)(Delhi) (e) J.K. Industries Ltd Vs. CIT (11 Taxmann.com 72)(Cal) (f) Jamshedpur Motor Accessories Stores Vs. CIT (95 ITR 664)(Patna) (g) CIT Vs. Shree Panchaganga Sahakari Sakhar Karkhana (118 Taxmann 122)(Bom) 4. The Ld CIT(A) was convinced with the contentions of the assessee and accordingly directed the AO to delete the disallowance ma…

CIT v. Oracale India Pvt. Ltd. (11 Taxmann.com 139) — Cited in 8 Judgments | BharatTax