CIT v. Rajarani Exports Pvt Ltd (

16 SOT 33Income Tax Appellate Tribunal#11185 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Issues it is cited on

illegal paymentsection 80hhc(3)explanation to section 37section 80hsection 80hhcsection 80hhcomputer softwareprofits and gains of business or professionbook profitspenalty u/s 271(1)(c)section 115jliable to tax

Judgments citing CIT v. Rajarani Exports Pvt Ltd (

UNITED PHOSPORUS LTD ( NOW KNOWN AS UNIPHOS ENTERPRISES LTD),MUMBAI vs. DCIT CEN CIR 38, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 8387/MUM/2011[2002-03]Status: DisposedITAT Mumbai13 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SOT 33) ( Kolkata) h) PCIT v. TIL Ltd (255 Taxman 373) (Cal) i) Air Pac Exports v ACIT (ITA No. 2981/Mum/2012) (Unreported) j) ACIT v. Cosmos International (ITA No. 4138/Mum/2011) (Unreported) 10. On the other hand, Ld. DR relied on the order of the lower authorities. 11. Considered the rival submissions and material placed on record, we observe that in…

UNITED PHOSPHORUS LTD ( KNOWN AS UNIPHOS ENTERPRISES LTD),MUMBAI vs. DCIT CEN CIR 38, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 8375/MUM/2011[2001-02]Status: DisposedITAT Mumbai13 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SOT 33) ( Kolkata) h) PCIT v. TIL Ltd (255 Taxman 373) (Cal) i) Air Pac Exports v ACIT (ITA No. 2981/Mum/2012) (Unreported) j) ACIT v. Cosmos International (ITA No. 4138/Mum/2011) (Unreported) 10. On the other hand, Ld. DR relied on the order of the lower authorities. 11. Considered the rival submissions and material placed on record, we observe that in…

UNITED PHOSPHORUS LTD ( NOW KNOWN AS UNIPHOS ENTERPRISES LTD),MUMBAI vs. DCIT CEN CIR 38, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2516/MUM/2010[2002-03]Status: DisposedITAT Mumbai13 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SOT 33) ( Kolkata) h) PCIT v. TIL Ltd (255 Taxman 373) (Cal) i) Air Pac Exports v ACIT (ITA No. 2981/Mum/2012) (Unreported) j) ACIT v. Cosmos International (ITA No. 4138/Mum/2011) (Unreported) 10. On the other hand, Ld. DR relied on the order of the lower authorities. 11. Considered the rival submissions and material placed on record, we observe that in…

UNITED PHOSPHORUS LTD (KNOW KNOWN AS UNIPHOS ENTERPRISES LTD),MUMBAI vs. ACIT CEN CIR 38, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3251/MUM/2009[2001-02]Status: DisposedITAT Mumbai13 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SOT 33) ( Kolkata) h) PCIT v. TIL Ltd (255 Taxman 373) (Cal) i) Air Pac Exports v ACIT (ITA No. 2981/Mum/2012) (Unreported) j) ACIT v. Cosmos International (ITA No. 4138/Mum/2011) (Unreported) 10. On the other hand, Ld. DR relied on the order of the lower authorities. 11. Considered the rival submissions and material placed on record, we observe that in…

DCIT, NEW DELHI vs. M/S. SARA SERVICES & ENGINNERS PVT. LTD., NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 544/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…ght be voluntary, but so long as it was incurred for the assessee's benefit, the deduction would be claimable. Further, the Appellant's case is stated to be totally covered by the decision of the Kolkata Bench of ITAT in TIL Ltd. v Assistant CIT reported in 16 SOT 33 wherein it has been held that where the assessee company supplied forklift Trucks and paid commission thereon, such commission ITA No. 406, 207/Del/2010 Sara Services & Engs. Pvt. Ltd. v. CIT was fully allowable as the assessing officer could not disallow the same on the basis of Volker Commission Report. " 25. Finally, from the relevant opera…

DCIT, NEW DELHI vs. M/S. SARA SERVICES & ENGINNERS PVT. LTD., NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 543/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…ght be voluntary, but so long as it was incurred for the assessee's benefit, the deduction would be claimable. Further, the Appellant's case is stated to be totally covered by the decision of the Kolkata Bench of ITAT in TIL Ltd. v Assistant CIT reported in 16 SOT 33 wherein it has been held that where the assessee company supplied forklift Trucks and paid commission thereon, such commission ITA No. 406, 207/Del/2010 Sara Services & Engs. Pvt. Ltd. v. CIT was fully allowable as the assessing officer could not disallow the same on the basis of Volker Commission Report. " 25. Finally, from the relevant opera…

SARA SERVICES & ENGINEERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 407/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…ght be voluntary, but so long as it was incurred for the assessee's benefit, the deduction would be claimable. Further, the Appellant's case is stated to be totally covered by the decision of the Kolkata Bench of ITAT in TIL Ltd. v Assistant CIT reported in 16 SOT 33 wherein it has been held that where the assessee company supplied forklift Trucks and paid commission thereon, such commission ITA No. 406, 207/Del/2010 Sara Services & Engs. Pvt. Ltd. v. CIT was fully allowable as the assessing officer could not disallow the same on the basis of Volker Commission Report. " 25. Finally, from the relevant opera…

SARA SERVICES & ENGINEERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 406/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…ght be voluntary, but so long as it was incurred for the assessee's benefit, the deduction would be claimable. Further, the Appellant's case is stated to be totally covered by the decision of the Kolkata Bench of ITAT in TIL Ltd. v Assistant CIT reported in 16 SOT 33 wherein it has been held that where the assessee company supplied forklift Trucks and paid commission thereon, such commission ITA No. 406, 207/Del/2010 Sara Services & Engs. Pvt. Ltd. v. CIT was fully allowable as the assessing officer could not disallow the same on the basis of Volker Commission Report. " 25. Finally, from the relevant opera…

DCIT, CHENNAI vs. GIMPEX LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

ITA 2855/CHNY/2014[2003-04]Status: DisposedITAT Chennai11 Sept 2015AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2855/Mds/2014 "नधा"रण वष" / Assessment Year : 2003-04

For Appellant: Shri A.B. Koli, JCITFor Respondent: Shri D. Anand, Advocate
Section 37

…submitted that an identical issue came before the Calcutta High Court in CIT v. Rajarani Exports (P.) Ltd. (2014) 361 ITR 152. The CIT(Appeals), after placing reliance on the Calcutta High Court’s decision and Kolkatta Bench’s decision in TIL Ltd. v. ACIT (16 SOT 33) and the decision of Mumbai Bench of this Tribunal in NSIL Exports Ltd. v. DCIT (2014) 63 SOT 43, found that no illegality can be attributed to the assessee’s payment of commission outside India. Accordingly, the CIT(Appeals) deleted the addition. 5. We have considered the rival submissions on either side and perused the relevant material on rec…

CIT v. Rajarani Exports Pvt Ltd ( (16 SOT 33) — Cited in 9 Judgments | BharatTax