CIT v. Russell Properties (P) Ltd. (Calcutta High Court)

137 ITR 473High Court1981#19044 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2020.

Judgments citing CIT v. Russell Properties (P) Ltd. (Calcutta High Court)

Y. J. Realty and Aviation Pvt. Ltd. ( Formerly Known As Y. J. Realty Pvt. Ltd.), Mumbai vs. D.C.I.T. Cent. Cir. - 1(4), Mumbai

Appeal is dismissed with no order as to costs

ITA 6678/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Feb 2020AY 2012-13

Bench: S. Rifaur Rahman, Am & Shri Ravish Sood, Jm

For Appellant: Mrs Arati Vissanji, ARFor Respondent: Shri V. Vinod Kumar, DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 71

…nd Co. V/s. CIT (Madras High Court) (2002) 125 Taxman 446. ii) CIT V/s. Shankaranarayana Hotels (P) Ltd. (Karnataka High Court) (1992) 201ITR 138. 8 I.T.A. No. 6678, 6679 & 6680 /Mum/2017 iii) CIT V/s. Russell Properties (P) Ltd. (Calcutta High Court) (1981) 137 ITR 473. vi) CIT V/s. Model Mfg. Co. (P) Ltd. (Calcutta High Court) (1986) 175 ITR 374. v) M/s. Kirloskar Systems Ltd. V/s. AOT (Bangalore ITAT "C" Bench) (2013) (ITA No. 720,721 & 685 of 2011) 6. Further, Ld. AR submitted that maintenance charges collected from the tenants are to be considered separately as income from other sources and the other runni…

DCIT, Circle-6(1), Kolkata vs. M/S National Engineering Industries Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1791/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Dec 2018AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri A.T. Varkey, Jm]

Section 92C

…e Ld. CIT(A) in the impugned order and also the Ld. CIT(A) has decided the lis by relying on the decision of the Jurisdictional High Court in the case of CIT vs Model Mfg. Co. reported in 175 ITR 374 (Cal) and in the case of CIT vs Russel Properties Pvt. Ltd. 137 ITR 473 (Cal). We note that since the assessee’s case on this issue have been consistently upheld by the CIT(A) which in turn has been upheld by this Tribunal and which decision has been upheld by the Hon’ble Jurisdictional High Court (supra), therefore, we confirm the order of the Ld. CIT(A) allowing the treatment of service charges of Rs. 2,29,16,880/-…

DCIT, Circle-6(1), Kolkata vs. M/S National Engineering Industries Ltd., Kolkata

In the result, appeal filed by the Revenue(in ITA No

ITA 987/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-13

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.986 & 987/Kol/2017 ("नधा"रणवष" / Assessment Years: 2011-12& 2012-13) D.C.I.T, Circle-6(1), Vs. M/S. National Engineering

For Appellant: Shri Kapil Mondal, JCIT(Sr. DR)For Respondent: Shri Asim Choudhury, Advocate
Section 143(3)Section 92C

…by the Learned Tribunal that Commissioner of Income Tax (Appeal) has followed the decision of the Hon'ble Jurisdictional High Court in the case of [CIT vs. MODEL MFG. CO.] reported in 175 ITR 374 (CAL) and in the case of [CIT vs. RUSSEL PROPERTIES PVT. LTD.] 137 ITR 473(CAL). This issue was also raised before another coordinate Bench of Learned Tribunal and it was accepted by the same Bench. However, it is recorded that the facts and circumstances of the issue was identically same with that of the assessment year 2005-06. The learned Tribunal while accepting the decision of the coordinate Bench and having found…

DCIT, Circle-6(1), Kolkata vs. M/S National Engineering Industries Ltd., Kolkata

In the result, appeal filed by the Revenue(in ITA No

ITA 986/KOL/2017[2011-12]Status: DisposedITAT Kolkata12 Sept 2018AY 2011-12

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.986 & 987/Kol/2017 ("नधा"रणवष" / Assessment Years: 2011-12& 2012-13) D.C.I.T, Circle-6(1), Vs. M/S. National Engineering

For Appellant: Shri Kapil Mondal, JCIT(Sr. DR)For Respondent: Shri Asim Choudhury, Advocate
Section 143(3)Section 92C

…by the Learned Tribunal that Commissioner of Income Tax (Appeal) has followed the decision of the Hon'ble Jurisdictional High Court in the case of [CIT vs. MODEL MFG. CO.] reported in 175 ITR 374 (CAL) and in the case of [CIT vs. RUSSEL PROPERTIES PVT. LTD.] 137 ITR 473(CAL). This issue was also raised before another coordinate Bench of Learned Tribunal and it was accepted by the same Bench. However, it is recorded that the facts and circumstances of the issue was identically same with that of the assessment year 2005-06. The learned Tribunal while accepting the decision of the coordinate Bench and having found…

CIT v. Russell Properties (P) Ltd. (Calcutta High Court) (137 ITR 473) — Cited in 4 Judgments | BharatTax