CIT v. OswalAgro Mills

222 Taxmann 30High Court2014#9543 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

non-compete feebusiness transfer agreementopening wdvclosely held companycolourable devicewritten down valueenduring benefitrule of consistencyintangible assetsappeal before cit(a)disallowance under section 14asection 40(a)(ia)

Judgments citing CIT v. OswalAgro Mills

Ananya Finance for Inclusive Growth Pvt. Ltd., Ahmedabad vs. The Asst.Commissioner of Income Tax Circle-1(1)(1), Ahmedabad

ITA 1744/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri
Section 143(3)Section 14ASection 250

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद य एवं "ी मकरंद वसंत महादेवकर, लेखा सद य के सम%। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 960/Ahd/2016 1. 2012-13 Ananya Finance The Deputy For Inclusive Commissioner of Growth Pvt. Ltd., Income Tax, 401, Shaan, Circle – 1(1)(2), Opp. M.J. Library, Ahmedabad. Ashram Road, Ahmedabad –…

Ananya Finance for Inclusive Growth Pvt.Ltd., Ahmedabad vs. Dy.Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

ITA 2276/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri
Section 143(3)Section 14ASection 250

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद य एवं "ी मकरंद वसंत महादेवकर, लेखा सद य के सम%। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 960/Ahd/2016 1. 2012-13 Ananya Finance The Deputy For Inclusive Commissioner of Growth Pvt. Ltd., Income Tax, 401, Shaan, Circle – 1(1)(2), Opp. M.J. Library, Ahmedabad. Ashram Road, Ahmedabad –…

Ananya Finance for Inclusive Growth Pvt.Ltd., Ahmedabad vs. Dy.Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

ITA 2275/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri
Section 143(3)Section 14ASection 250

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद य एवं "ी मकरंद वसंत महादेवकर, लेखा सद य के सम%। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 960/Ahd/2016 1. 2012-13 Ananya Finance The Deputy For Inclusive Commissioner of Growth Pvt. Ltd., Income Tax, 401, Shaan, Circle – 1(1)(2), Opp. M.J. Library, Ahmedabad. Ashram Road, Ahmedabad –…

Ananya Finance for Inclusive Growth Pvt.Ltd., Ahmedabad vs. Dy.Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

ITA 960/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri
Section 143(3)Section 14ASection 250

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद य एवं "ी मकरंद वसंत महादेवकर, लेखा सद य के सम%। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 960/Ahd/2016 1. 2012-13 Ananya Finance The Deputy For Inclusive Commissioner of Growth Pvt. Ltd., Income Tax, 401, Shaan, Circle – 1(1)(2), Opp. M.J. Library, Ahmedabad. Ashram Road, Ahmedabad –…

The Dy.Commissioner of Income Tax Circle-1(1)(1), Ahmedabad vs. M/S. Ananya Finance for Inclusive Growth Pvt. Ltd., Ahmedabad

ITA 1186/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri
Section 143(3)Section 14ASection 250

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद य एवं "ी मकरंद वसंत महादेवकर, लेखा सद य के सम%। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 960/Ahd/2016 1. 2012-13 Ananya Finance The Deputy For Inclusive Commissioner of Growth Pvt. Ltd., Income Tax, 401, Shaan, Circle – 1(1)(2), Opp. M.J. Library, Ahmedabad. Ashram Road, Ahmedabad –…

DCIT, New Delhi vs. M/S. Hindustan Coca Cola Beverage Pvt. Ltd., New Delhi

In the result ground nos

ITA 3903/DEL/2015[2007-08]Status: DisposedITAT Delhi12 Apr 2023AY 2007-08

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

DCIT, New Delhi vs. M/S. Hindustan Coca Cola Beverage Pvt. Ltd., New Delhi

In the result ground nos

ITA 3902/DEL/2015[2006-07]Status: DisposedITAT Delhi12 Apr 2023AY 2006-07

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

Hindustan Coca-Cola Beverages Pvt. Ltd., Gurgaon vs. Deputy Commissioner of Income-Tax, New Delhi

In the result ground nos

ITA 2701/DEL/2015[2007-08]Status: DisposedITAT Delhi12 Apr 2023AY 2007-08

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

Hindustan Coca-Cola Beverages Pvt. Ltd., Gurgaon vs. Deputy Commissioner of Income-Tax, New Delhi

In the result ground nos

ITA 2700/DEL/2015[2006-07]Status: DisposedITAT Delhi12 Apr 2023AY 2006-07

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

Hindustan Coca-Cola Beverages Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result ground nos

ITA 6606/DEL/2014[2005-06]Status: DisposedITAT Delhi12 Apr 2023AY 2005-06

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

Hindustan Coca-Cola Beverages Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result ground nos

ITA 6605/DEL/2014[2004-05]Status: DisposedITAT Delhi12 Apr 2023AY 2004-05

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…