CIT v. Printers House Private Ltd.

188 Taxmann 70High Court2010#9024 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT v. Printers House Private Ltd.

THE ADDL. CIT, RANGE-5,, AHMEDABAD vs. M/S. PRECISION BEARING P. LTD.,, AHMEDABAD

ITA 1048/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2010-11

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniwith Co No. 109/Ahd/2015 Assessment Year: 2010-11 Add. Cit, Range-5 M/S Precision Bearing Pvt. Ltd. Ahmedabad 28A, Changodar Industrial Estate, Sanand Vs District – Ahmedabad . (Appellant / Revenue) (Respondent / Assessee) Pan: Aaacp 9205 H Revenue By Shri S.S. Shukla, Sr. Dr/ Shri Vijay Kumar Jaiswal, Cit-Dr Respondent By Shri S.R. Shah, Ar Date Of Hearing 11.03.2022/23.06.2022(Virtual) Date Of 29.06.2022 Pronouncement

Section 143(3)

…ITA No. 1048/Ahd/2015 & CO No. 109/Ahd/2015 A.Y. 2010-11 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER with CO No. 109/Ahd/2015 Assessment Year: 2010-11 Add. CIT, Range-5 M/s Precision Bearing Pvt. Ltd. Ahmedabad 28A, Changodar Industrial Estate, Sanand Vs District – Ahmedabad . (Appellant / Revenue) (Respondent / Assessee) PAN: AAACP 9205 H Revenue by Shri S.S. Shukla, Sr. DR/ Shri Vijay Kumar Jaiswal, CIT-DR Respondent by Shri S.R. Shah, AR Date of Hearing 11.03.2022/23.06.2022(Virtual) Date o…

DCIT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GANGES INTERNATIONALE PVT. LTD.,, NEW DELHI

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

ITA 3370/CHNY/2019[2016-17]Status: DisposedITAT Chennai09 Apr 2021AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 3370/Chny/2019 िनधा"रण वष"/Assessment Year:2016-17 The Deputy Commissioner Of M/S. Ganges International Pvt. Ltd., Income Tax, Corporate Circle 2(1), Vs. B-36, Lawrence Road, Room No. 511, 5Th Floor, Wanaparthy Industrial Area, Block, No. 121, M.G. Road, New Delhi 110 035. Chennai 600 034. [Pan:Aaacg4177F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri Ved Jain, C.A. सुनवाई की तारीख/ Date Of Hearing : 16.03.2021 घोषणा की तारीख /Date Of Pronouncement : 09.04.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 25.09.2019 Relevant To The Assessment Year 2016-17. The Effective Ground Raised By The Revenue Is That The Ld. Cit(A) Has Erred In Deleting The Addition On Account Of Disallowance Of Commission Paid To M/S. Amikong Pte Ltd. For ₹.2,66,91,976/- & M/S. Poushali Sales Pvt. Ltd. For ₹.69,74,865/-.

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri Ved Jain, C.A
Section 143(3)Section 154Section 37

…आयकर अपीलीय अिधकरण, ‘‘सी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 3370/Chny/2019 िनधा"रण वष"/Assessment Year:2016-17 The Deputy Commissioner of M/s. Ganges International Pvt. Ltd., Income Tax, Corporate Circle 2(1), Vs. B-36, Lawrence Road, Room No. 511, 5th Floor, Wanaparthy Industrial Area, Block, No. 121, M.G. Road, New Delhi 110 035. Chennai 600 034. [PAN:AAACG4177F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपील…

SUNIL VISHRAM CHAWDA,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

ITA 1239/HYD/2018[2013-14]Status: DisposedITAT Hyderabad15 Nov 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri A.S. Sant, DR
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A. No. 1239/HYD/2018 Assessment Year: 2013-14 Sri Sunil Vishram Chawda, The Asst. Commissioner of HYDERABAD Vs Income Tax, [PAN: AAUPC0487H] Circle-14(1), HYDERABAD (Appellant) (Respondent) For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Shri A.S. Sant, DR Date of Hearing : 06-11-2019 Date of Pronouncement : 15-11-2019 O R D E R PER Smt. P. MADHAVI DEVI, J.M. : This is assessee’s appeal for the AY.2013-14, directed against the order of t…

DCIT -1(3)(2), MUMBAI vs. TATA LOCKHEED MARTINAEROSTRUCTURES LTD., HYDERABAD

In the result , appeal of the Revenue is partly allowed as indicated above

ITA 2667/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Aug 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Ms. Arati VissanjiFor Respondent: Shri V. Justin,DR
Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.2667/Mum/2016 (नििाारण वर्ा / Assessment Year : 2011-12) बिाम/ DCIT-1(3)(2) Tata Lockheed Martin Room no. 540, 5 t h floor, Aerostructures Ltd. Aayakar Bhavan, M.K Road, Survey No. 64, Unit No. 1, v. Mumbai-400020 Building no. 9, 6 t h floor, Raheja Mindspace, Madhapur, Hyderabad-500081, Andhra Pradesh स्थायी ऱेखा सं./ PAN : AADCT5968N (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by : Shri V. Jus…

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. DCIT,CIRCLE-14(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

ITA 1433/HYD/2015[2012-13]Status: DisposedITAT Hyderabad25 May 2018AY 2012-13

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1430, 1431, 1432 & 1433/Hyd/2015 Assessment Years: 2009-10, 2010-11, 2011-12 and 2012-13 Sunil Vishram, Hyderabad. vs. Asst. Commissioner of Income-tax, Circle – 10(1), PAN – AAMPM 3617 P Hyderabad. (Assessee) (Respondent) Assessee by : Shri K.A. Saiprasad Revenue by : Shri B. Suresh Babu Date of hearing 26/04/2018 Date of pronouncement 25/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: These four appeals filed by the assessee are directed ag…

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. CIT (OSD), RANGE-10, HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

ITA 1432/HYD/2015[2011-12]Status: DisposedITAT Hyderabad25 May 2018AY 2011-12

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1430, 1431, 1432 & 1433/Hyd/2015 Assessment Years: 2009-10, 2010-11, 2011-12 and 2012-13 Sunil Vishram, Hyderabad. vs. Asst. Commissioner of Income-tax, Circle – 10(1), PAN – AAMPM 3617 P Hyderabad. (Assessee) (Respondent) Assessee by : Shri K.A. Saiprasad Revenue by : Shri B. Suresh Babu Date of hearing 26/04/2018 Date of pronouncement 25/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: These four appeals filed by the assessee are directed ag…

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. ACIT, CIRCLE-10(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

ITA 1431/HYD/2015[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1430, 1431, 1432 & 1433/Hyd/2015 Assessment Years: 2009-10, 2010-11, 2011-12 and 2012-13 Sunil Vishram, Hyderabad. vs. Asst. Commissioner of Income-tax, Circle – 10(1), PAN – AAMPM 3617 P Hyderabad. (Assessee) (Respondent) Assessee by : Shri K.A. Saiprasad Revenue by : Shri B. Suresh Babu Date of hearing 26/04/2018 Date of pronouncement 25/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: These four appeals filed by the assessee are directed ag…

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. ACIT, CIRCLE-10(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

ITA 1430/HYD/2015[2009-10]Status: DisposedITAT Hyderabad25 May 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1430, 1431, 1432 & 1433/Hyd/2015 Assessment Years: 2009-10, 2010-11, 2011-12 and 2012-13 Sunil Vishram, Hyderabad. vs. Asst. Commissioner of Income-tax, Circle – 10(1), PAN – AAMPM 3617 P Hyderabad. (Assessee) (Respondent) Assessee by : Shri K.A. Saiprasad Revenue by : Shri B. Suresh Babu Date of hearing 26/04/2018 Date of pronouncement 25/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: These four appeals filed by the assessee are directed ag…

HINDUSTAN UNILEVER LTD,MUMBAI vs. DCIT SP RG 2, MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 4179/MUM/2013[1985-86]Status: DisposedITAT Mumbai26 Feb 2018AY 1985-86

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Percy Pardiwala a/wFor Respondent: Shri M.C. Omi Ningshen
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.4179/Mum./2013 (Assessment Year : 1985–86) Hindustan Unilever Ltd. (Formerly Hindustan Lever Ltd.) Unilever House, B.D. Sawant Marg ……………. Appellant Chakala, Mumbai 400 099 PAN – AAACH1004N v/s Dy. Commissioner of Income Tax ……………. Respondent Special Range–2, Mumbai Assessee by : Shri Percy Pardiwala a/w Ms. Jasmine Amalsadwala Revenue by : Shri M.C. Omi Ningshen Date of Hearing – 30.01.2018 Date of Order – 26.02.2018 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appe…

ESSA I MERCHANT,MUMBAI vs. JCIT RG 17(1), MUMBAI

In the result the appeal of the assessee is allowed

ITA 1592/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Feb 2018AY 2012-13

Bench: Shri R.C. Sharma & Shri Pawan Singhessa Ismail Merchant Jcit 13(3), (Prop. Of M/S Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Acit 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. Of M/S Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Essa Ismail Merchant Jcit 17(1), (Prop. Of M/S Advance Aayakar Bhavan, Computers), Unit No.9, Yusuf Mumbai-400020 Building, Ground Floor, Junction Vs. Of M.G. Road & Veer Nariman Road, Flora Fountain, Fort, Mumbai-400001. Pan: Afspm6894H (Appellant) (Respondent) Ita No. 3618 & 4521/M/2016 & 1592 & 3426/M/17 Essa Ismail Merchant

For Respondent: Shri Ram Tiwari (DR)
Section 133(6)Section 143(3)Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “E”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Essa Ismail Merchant JCIT 13(3), (Prop. of M/s Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari masjid Street, Masjid, Mumbai-400009. PAN: AFSPM6894H (Appellant) (Respondent) ACIT 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. of M/s Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. PAN: AFSPM6894H (Appellant) (Respondent) Essa Ismail Merchant JCIT 17(1), (Prop. of M/s Advance Aayakar Bhavan…

ESS ISMAIL MERCHANT,MUMBAI vs. JT CIT 13(3), MUMBAI

In the result the appeal of the assessee is allowed

ITA 3618/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shri R.C. Sharma & Shri Pawan Singhessa Ismail Merchant Jcit 13(3), (Prop. Of M/S Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Acit 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. Of M/S Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Essa Ismail Merchant Jcit 17(1), (Prop. Of M/S Advance Aayakar Bhavan, Computers), Unit No.9, Yusuf Mumbai-400020 Building, Ground Floor, Junction Vs. Of M.G. Road & Veer Nariman Road, Flora Fountain, Fort, Mumbai-400001. Pan: Afspm6894H (Appellant) (Respondent) Ita No. 3618 & 4521/M/2016 & 1592 & 3426/M/17 Essa Ismail Merchant

For Respondent: Shri Ram Tiwari (DR)
Section 133(6)Section 143(3)Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “E”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Essa Ismail Merchant JCIT 13(3), (Prop. of M/s Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari masjid Street, Masjid, Mumbai-400009. PAN: AFSPM6894H (Appellant) (Respondent) ACIT 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. of M/s Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. PAN: AFSPM6894H (Appellant) (Respondent) Essa Ismail Merchant JCIT 17(1), (Prop. of M/s Advance Aayakar Bhavan…

TATA LOKHEED MARTIN AEROSTRUCTURES LTD.,HYDERABAD vs. DCIT - 1(3), MUMBAI

ITA 2144/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Jan 2018AY 2011-12

Bench: Sh. Shamim Yahya, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 2144/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: Ms. Aarati VisanjiFor Respondent: Sh. M. V. Rajguru
Section 10(34)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SH. SHAMIM YAHYA, AM & SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 2144/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) DCIT 1(3), Tata Lokheed Martin Aayakar Bhavan, M. K. Aerostructures Ltd. Road, Mumbai-400020 Survey No. 64, Unit No. 1, बिधम/ Building No. 9, 6th floor, Vs. Raheja Mindspace, Madhapur, Hyderabad, Pin 500081 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AADCT5968N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Ms. Aarati Visanji प्रत्यथीकीओरसे/Respondentby : Sh. M. V. Rajguru सुनवाईकीतारीख/ : 22/11/2017 Date…