CIT v. Peerless Consultancy and Services Private Limited

248 ITR 178Supreme Court of India2001#24074 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2021.

Judgments citing CIT v. Peerless Consultancy and Services Private Limited

METROPOLIS HEALTHCARE LTD.,MUMBAI vs. DCIT, CIRCLE- 16(2), NEW DELHI

In the result, the claim of the deduction of dividend distribution tax made by the assessee in this additional ground is rejected

ITA 6484/DEL/2018[2013-14]Status: DisposedITAT Delhi19 Nov 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri Mayank Patwari, CAFor Respondent: Shri Manu Chaurasiya, Senior DR
Section 143(3)Section 32(1)(iia)Section 32A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.6484/Del./2018 (ASSESSMENT YEAR : 2013-14) M/s. Metropolis Healthcare Ltd., vs. DCIT, Circle 16(2), 250-D, Udyog Bhawan, New Delhi. Hindi Cycle Marg, Worli, Mumbai – 400 030 (Maharashtra). (PAN : AACCP1414E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Mayank Patwari, CA REVENUE BY : Shri Manu Chaurasiya, Senior DR Date of Hearing : 02.11.2021 Date of Order : 18.11.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant…

COMMISSIONER OF INCOME TAX-III vs. SHRI NARENDRA R

In the result, we do not find any merit in these appeals

ITA/259/2014HC Karnataka10 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.259 OF 2014 C/W I.T.A. NO.12 OF 2016 I.T.A. NO.259 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1), BANGALORE. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: SHRI. NARENDRA R THAPPETTA NO.158, 1ST PHASE PALM MEADOWS AIRPORT-WHITEFIELD ROAD BANGALORE-56…

TRENT LTD,MUMBAI vs. ADDL. C.I.T.-2(3), MUMBAI

ITA 5775/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Jul 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Trent Ltd., V. Add. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) Addl. Cit – 2(3) V. M/S. Trent Ltd., Room No. 556, 5Th Floor Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) M/S. Trent Ltd., V. Dy. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent)

Section 14ASection 35DSection 37(1)

….T. [(1991) 189 ITR 463 (Kar.)], C.I.T. v. Emirates Commercial Bank Ltd. [(2003) 262 ITR 55 (Bom.)], C.I.T. v. Computerised Accounting and Management Service Pvt. Ltd. [(1999) 235 ITR 502 (Ker)] and C.I.T. v. Peerless Consultancy and Service (P.) Ltd. [(2001) 248 ITR 178]. The learned Standing Counsel for Government of India (Taxes) has relied on the decision in Ansal Housing and Construction Ltd. v. CIT [(2010) 320 ITR 420 (Delhi)]. 11. In Alikunju, M.A.Nazeer Cashew Industries, this Court was concerned with the issue whether the construction of a lodging house would be considered as an "industrial undertaking".…

CIT v. Peerless Consultancy and Services Private Limited (248 ITR 178) — Cited in 3 Judgments | BharatTax