CIT v. R.D. Sharma & Co.

11 Taxmann 137Reported decision#10975 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

section 153c(1)mercantile system of accountingsection 40(a)section 145section 43brevenue expendituresection 28section 43section 37(1)cross objectioncommissioner (appeals)section 37

Judgments citing CIT v. R.D. Sharma & Co.

DCIT, Central Circle- 25, New Delhi vs. Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 716/DEL/2018[2000-01]Status: DisposedITAT Delhi14 Oct 2021AY 2000-01

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3959/DEL/2016[2010-11]Status: DisposedITAT Delhi14 Oct 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3958/DEL/2016[2009-10]Status: DisposedITAT Delhi14 Oct 2021AY 2009-10

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3957/DEL/2016[2008-09]Status: DisposedITAT Delhi14 Oct 2021AY 2008-09

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3956/DEL/2016[2006-07]Status: DisposedITAT Delhi14 Oct 2021AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3955/DEL/2016[2005-06]Status: DisposedITAT Delhi14 Oct 2021AY 2005-06

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3954/DEL/2016[2004-05]Status: DisposedITAT Delhi14 Oct 2021AY 2004-05

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3953/DEL/2016[2003-04]Status: DisposedITAT Delhi14 Oct 2021AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3952/DEL/2016[2002-03]Status: DisposedITAT Delhi14 Oct 2021AY 2002-03

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…