CIT v. Runwal Developers Pvt. LTd.

233 ITR 43High Court1998#23822 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. Runwal Developers Pvt. LTd.

ACIT, New Delhi vs. M/S. Poonam Hassija Neha Hassija, New Delhi

In the result, the ground raised by the Revenue on the issue of salary expenses is dismissed

ITA 3429/DEL/2014[2010-11]Status: DisposedITAT Delhi25 Jan 2022AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Acit, Vs Poonam Hassija Neha Hassija, Circle-27(1), 45, Community Centre, New Delhi. Naraina Phase I, New Delhi. Pan: Aajfp3787C (Appellant) (Respondent) Assessee By : Shri M.P. Rastogi, Advocate Revenue By : Shri Atiq Ahmed, Sr. Dr Date Of Hearing : 27.10.2021 Date Of Pronouncement : 25.01.2022 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 14Th March, 2014 Of The Cit(A)-24, New Delhi, Relating To Assessment Year 2010-11. 2. This Appeal Was Earlier Decided By The Tribunal Vide Consolidated Order Dated 4Th May, 2018, Vide Ita Nos.4320/Del/2011, 5545/Del/2012 & 3429/Del/2014 For Ays 2008-09 To 2010-11, Respectively. Subsequently, The Tribunal, Vide Ma No.723 To 725/Del/2018, Order Dated 12Th February, 2021 For Ays 2008-09 To 2010-11, Recalled Its Order For The Limited Purpose Of Adjudicating The Ground Relating To Disallowance Of Salary & Staff Welfare Expenses. Therefore, This Is A Recalled Matter.

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 ACIT, Vs Poonam Hassija Neha Hassija, Circle-27(1), 45, Community Centre, New Delhi. Naraina Phase I, New Delhi. PAN: AAJFP3787C (Appellant) (Respondent) Assessee by : Shri M.P. Rastogi, Advocate Revenue by : Shri Atiq Ahmed, Sr. DR Date of Hearing : 27.10.2021 Date of Pronouncement : 25.01.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 14th March, 2014 of the CIT(A)-24, New Delhi, relating…

DCIT Cir. 13(2)(2), Mumbai vs. Sharan Hospitality Pvt. Ltd., Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5867/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Oct 2019AY 2012-13

Bench: S/Shri Saktijit Dey & N K Pradhanassessment Year 2012-13 Deputy Cit 13(2)(2), M/S. Sharan Hospitality Pvt Ltd., Mumbai. Gr. Floor, Gys Infinity, Vs. Paranjpe B Scheme, Subhash Road, Vile Parle (E), Mumbai 400 057. Pan Aagcs8608F (Appellant) (Respondent)

For Appellant: Ms. Vidisha KalraFor Respondent: Ms. Priyanka Jain & Shri Bhavik Desai

…er submissions, learned AR relied upon the following decisions: • Karnani Properties Ltd vs. CIT 82 ITR 547 (SC) • CIT vs. Associated Building Co. Ltd. 10 Taxman 14 (Bom) • CIT vs. Runwal Developers Pvt. LTd. 15 taxmann.com 196 (Bom) • CIT vs. K L Puri (HUF) 233 ITR 43 (Del) • Attukal Shopping Complex Pvt Ltd vs. CIT 125 Taxman 881 (Ker) • CIT vs. Shankaranarayana Hotels Pvt. Ltd. 67 Taxman 520 (Kar) • CIT vs. Sarabhai Pvt. Ltd. 129 Taxman 43 (Guj) 4 Sharan Hospitality Pvt. Ltd. • Kavita Marketing Pvt. Ltd. vs. ITO 70 taxmann.com 391 (Mum. Tribunal) 6. We have considered rival submissions and perused the materi…

DCIT, New Delhi vs. M/S. United Info Planet Pvt. Ltd., New Delhi

Appeal is dismissed

ITA 2608/DEL/2015[2011-12]Status: DisposedITAT Delhi30 May 2019AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 143(1)Section 143(2)Section 194Section 194CSection 24BSection 57

…of the rental charges for fixtures and the main agreement and the fit out higher agreements are two separate documents will does not have any connection at all. The Ld. AR relied upon the decision of the Hon’ble Delhi High Court in case of CIT vs. K. L. Puri 233 ITR 43. The Ld. AR submitted that the rule of consistency has to be followed. 7. We have heard both the parties and perused the material available on record. From the perusal of the Rent Agreement dated 30/08/2007, it can be seen that it is with the sole purpose for rent in respect of the entire building to the Multi National company IBM. The Fit Out Ag…

CIT v. Runwal Developers Pvt. LTd. (233 ITR 43) — Cited in 3 Judgments | BharatTax