CIT v. Saurashtra Cements Ltd.

192 Taxmann 300Supreme Court of India2010#2622 most cited
44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 6.4.1Section 6.4.2Section 6.4.3Section 6.5

Issues it is cited on

recognised provident fundsection 50bsection 43b(f)approved gratuity fundsection 40a(9)section 211wholly and exclusively for businesssection 40a(i)section 9(i)section 5(2)(b)section 35dsection 32(1)(ii)

Judgments citing CIT v. Saurashtra Cements Ltd.

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 401/BIL/2014[2010-11]Status: DisposedITAT Raipur30 Oct 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.201/BIL/2012 (AY : 2009-2010) आयकर अपील सं./ITA No.401/BIL/2014 (AY : 2010-2011) आयकर अपील सं./ITA No.162/BIL/2017 (AY : 2010-2011) आयकर अपील सं./ITA No.115/BIL/2015 (AY : 2011-2012) आयकर अपील सं./ITA No.102/BIL/2017 (AY : 2012-2013) आयकर अपील सं./ITA No.103/BIL/2017 (AY : 2013-2014) आयकर अपील सं./ITA No.204/RPR/2017 (AY : 2014-2015) आयकर अपील सं./ITA No.169/RPR/2018 (AY : 2015-2…

Dy. C.I.T.2(1), Bilaspur(Cg) vs. M/S Secl, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 382/BIL/2014[2010-11]Status: DisposedITAT Raipur30 Oct 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.201/BIL/2012 (AY : 2009-2010) आयकर अपील सं./ITA No.401/BIL/2014 (AY : 2010-2011) आयकर अपील सं./ITA No.162/BIL/2017 (AY : 2010-2011) आयकर अपील सं./ITA No.115/BIL/2015 (AY : 2011-2012) आयकर अपील सं./ITA No.102/BIL/2017 (AY : 2012-2013) आयकर अपील सं./ITA No.103/BIL/2017 (AY : 2013-2014) आयकर अपील सं./ITA No.204/RPR/2017 (AY : 2014-2015) आयकर अपील सं./ITA No.169/RPR/2018 (AY : 2015-2…

Dy.Commissioner of Income-Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coafields Limited, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 204/BIL/2012[2009-10]Status: DisposedITAT Raipur30 Oct 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.201/BIL/2012 (AY : 2009-2010) आयकर अपील सं./ITA No.401/BIL/2014 (AY : 2010-2011) आयकर अपील सं./ITA No.162/BIL/2017 (AY : 2010-2011) आयकर अपील सं./ITA No.115/BIL/2015 (AY : 2011-2012) आयकर अपील सं./ITA No.102/BIL/2017 (AY : 2012-2013) आयकर अपील सं./ITA No.103/BIL/2017 (AY : 2013-2014) आयकर अपील सं./ITA No.204/RPR/2017 (AY : 2014-2015) आयकर अपील सं./ITA No.169/RPR/2018 (AY : 2015-2…

South Eastern Coal Fields Ltd, Bilaspur(Cg) vs. JCIT, Range-1, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 201/BIL/2012[2009-10]Status: DisposedITAT Raipur30 Oct 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.201/BIL/2012 (AY : 2009-2010) आयकर अपील सं./ITA No.401/BIL/2014 (AY : 2010-2011) आयकर अपील सं./ITA No.162/BIL/2017 (AY : 2010-2011) आयकर अपील सं./ITA No.115/BIL/2015 (AY : 2011-2012) आयकर अपील सं./ITA No.102/BIL/2017 (AY : 2012-2013) आयकर अपील सं./ITA No.103/BIL/2017 (AY : 2013-2014) आयकर अपील सं./ITA No.204/RPR/2017 (AY : 2014-2015) आयकर अपील सं./ITA No.169/RPR/2018 (AY : 2015-2…

DCIT Central Circle-8(2), Mumbai vs. M/S Echjay Industries Pvt Ltd, Mumbai

In the result ground raised by the revenue is dismissed

ITA 1193/MUM/2023[2002-03]Status: DisposedITAT Mumbai25 Aug 2023AY 2002-03

Bench: Shri Amit Shukla & Shri Gagan Goyaldcit Cen. Cir– 8(2), R. No. 658, 6Th Floor, Aayakar Bhavan, M. K. Road Mumbai-400 020 ...... Appellant Vs. M/S Echjay Industries Pvt. Ltd. 83 Bajaj Bhavan, Bajaj Road, Nariman Point, Mumbai-400 020 Pan – Aaace1157B ..... Respondent

For Appellant: Shri H. M. Bhatt, Ld. DRFor Respondent: Shri B. N. Rao, Ld. AR
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E ”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER DCIT Cen. Cir– 8(2), R. No. 658, 6th floor, Aayakar Bhavan, M. K. Road Mumbai-400 020 ...... Appellant Vs. M/s Echjay Industries Pvt. Ltd. 83 Bajaj Bhavan, Bajaj Road, Nariman Point, Mumbai-400 020 PAN – AAACE1157B ..... Respondent Appellant by : Shri H. M. Bhatt, Ld. DR Respondent by : Shri B. N. Rao, Ld. AR Date of hearing : 03/07/2023 Date of pronouncement : 25/08/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by revenue is directed against the order of Ld. CIT (…

ACIT Cent .Cir6(4), Mumbai vs. M/S. Kenneth Builders & Developers Ltd, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2396/MUM/2021[2017-18]Status: DisposedITAT Mumbai30 Dec 2022AY 2017-18

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Asstt. Commissioner Vs. Kenneth Builders & Of Income Tax, Cc-6(4) Developers Limited Room No. 1925, 19Th 15Th Floor, Tower – 1, Floor, Air India Building, Indiabulls Finance Center Nariman Point, Senapati Bapat Marg, Mumbai- 400021 Elphistone, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacck8268P Appellant .. Respondent

For Appellant: Rakesh RanjanFor Respondent: K. Gopal & Om Kandalkar
Section 115JSection 143(2)

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Kenneth Builders & of Income Tax, CC-6(4) Developers Limited Room No. 1925, 19th 15th Floor, Tower – 1, Floor, Air India Building, Indiabulls Finance Center Nariman Point, Senapati Bapat Marg, Mumbai- 400021 Elphistone, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCK8268P Appellant .. Respondent Appellant by : Rakesh Ranjan Respondent by : K. Gopal & Om Kandalkar Date of Hearing 20.10.2022 Date of Pronouncement 30.12.20…

Karnail Singh, Uk vs. JCIT (OSD) Intl. Taxation, Circle, Chandigarh

In the result, all the appeals of the assessee stands allowed

ITA 1236/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh18 Nov 2022AY 2012-13
For Appellant: Shri Sanat KapoorFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 24Section 271Section 271(1)(C)Section 274Section 90

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NOS. 1231 to 1236 /Chd/ 2019 "नधा"रण वष" / Assessment Years : 2007-08 to 2012-13 Shri Karnail Singh Joint Commissioner of Income Tax बनाम C/o Khanna Kapoor & Co. (OSD), Advocates, International Taxation. Circle- 63, Police Lines Road, Near Maqbool Chandigarh Road, Amritsar, Punjab-143001 "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""…

Karnail Singh, Uk vs. JCIT (OSD) Intl. Taxation, Circle, Chandigarh

In the result, all the appeals of the assessee stands allowed

ITA 1235/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh18 Nov 2022AY 2011-12
For Appellant: Shri Sanat KapoorFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 24Section 271Section 271(1)(C)Section 274Section 90

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NOS. 1231 to 1236 /Chd/ 2019 "नधा"रण वष" / Assessment Years : 2007-08 to 2012-13 Shri Karnail Singh Joint Commissioner of Income Tax बनाम C/o Khanna Kapoor & Co. (OSD), Advocates, International Taxation. Circle- 63, Police Lines Road, Near Maqbool Chandigarh Road, Amritsar, Punjab-143001 "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""…

Karnail Singh, Uk vs. JCIT (OSD) Intl. Taxation, Circle, Chandigarh

In the result, all the appeals of the assessee stands allowed

ITA 1234/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh18 Nov 2022AY 2010-11
For Appellant: Shri Sanat KapoorFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 24Section 271Section 271(1)(C)Section 274Section 90

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NOS. 1231 to 1236 /Chd/ 2019 "नधा"रण वष" / Assessment Years : 2007-08 to 2012-13 Shri Karnail Singh Joint Commissioner of Income Tax बनाम C/o Khanna Kapoor & Co. (OSD), Advocates, International Taxation. Circle- 63, Police Lines Road, Near Maqbool Chandigarh Road, Amritsar, Punjab-143001 "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""…

Karnail Singh, Uk vs. JCIT (OSD) Intl. Taxation, Circle, Chandigarh

In the result, all the appeals of the assessee stands allowed

ITA 1233/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh18 Nov 2022AY 2009-10
For Appellant: Shri Sanat KapoorFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 24Section 271Section 271(1)(C)Section 274Section 90

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NOS. 1231 to 1236 /Chd/ 2019 "नधा"रण वष" / Assessment Years : 2007-08 to 2012-13 Shri Karnail Singh Joint Commissioner of Income Tax बनाम C/o Khanna Kapoor & Co. (OSD), Advocates, International Taxation. Circle- 63, Police Lines Road, Near Maqbool Chandigarh Road, Amritsar, Punjab-143001 "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""…

Karnail Singh, Uk vs. JCIT (OSD) Intl. Taxation, Circle, Chandigarh

In the result, all the appeals of the assessee stands allowed

ITA 1232/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh18 Nov 2022AY 2008-09
For Appellant: Shri Sanat KapoorFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 24Section 271Section 271(1)(C)Section 274Section 90

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NOS. 1231 to 1236 /Chd/ 2019 "नधा"रण वष" / Assessment Years : 2007-08 to 2012-13 Shri Karnail Singh Joint Commissioner of Income Tax बनाम C/o Khanna Kapoor & Co. (OSD), Advocates, International Taxation. Circle- 63, Police Lines Road, Near Maqbool Chandigarh Road, Amritsar, Punjab-143001 "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""…

Karnail Singh, Uk vs. JCIT (OSD) Intl. Taxation, Circle, Chandigarh

In the result, all the appeals of the assessee stands allowed

ITA 1231/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh18 Nov 2022AY 2007-08
For Appellant: Shri Sanat KapoorFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 24Section 271Section 271(1)(C)Section 274Section 90

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NOS. 1231 to 1236 /Chd/ 2019 "नधा"रण वष" / Assessment Years : 2007-08 to 2012-13 Shri Karnail Singh Joint Commissioner of Income Tax बनाम C/o Khanna Kapoor & Co. (OSD), Advocates, International Taxation. Circle- 63, Police Lines Road, Near Maqbool Chandigarh Road, Amritsar, Punjab-143001 "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""…

Karnail Singh vs. The Assistant Director of Income Tax, Chandigarh

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 474/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh07 Nov 2022AY 2012-13

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “ A ”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 469 to 474/Chd/2016 "नधा"रणवष" / Assessment Year : 2007-08 to 2012-13 Karnail Singh बनाम The Asst. DIT Yew Lodge, (International Taxation), 29-A, Nottingham Road, Nuthall, Chandigarh Nottingham NG161D(UK) "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sanat Kapoor, Advocate राज…

Karnail Singh vs. The Assistant Director of Income Tax, Chandigarh

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 473/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh07 Nov 2022AY 2011-12

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “ A ”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 469 to 474/Chd/2016 "नधा"रणवष" / Assessment Year : 2007-08 to 2012-13 Karnail Singh बनाम The Asst. DIT Yew Lodge, (International Taxation), 29-A, Nottingham Road, Nuthall, Chandigarh Nottingham NG161D(UK) "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sanat Kapoor, Advocate राज…

Karnail Singh vs. The Assistant Director of Income Tax, Chandigarh

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 472/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh07 Nov 2022AY 2010-11

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “ A ”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 469 to 474/Chd/2016 "नधा"रणवष" / Assessment Year : 2007-08 to 2012-13 Karnail Singh बनाम The Asst. DIT Yew Lodge, (International Taxation), 29-A, Nottingham Road, Nuthall, Chandigarh Nottingham NG161D(UK) "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sanat Kapoor, Advocate राज…

Karnail Singh vs. The Assistant Director of Income Tax, Chandigarh

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 471/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh07 Nov 2022AY 2009-10

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “ A ”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 469 to 474/Chd/2016 "नधा"रणवष" / Assessment Year : 2007-08 to 2012-13 Karnail Singh बनाम The Asst. DIT Yew Lodge, (International Taxation), 29-A, Nottingham Road, Nuthall, Chandigarh Nottingham NG161D(UK) "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sanat Kapoor, Advocate राज…

Karnail Singh vs. The Assistant Director of Income Tax, Chandigarh

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 470/CHANDI/2016[2008-09]Status: DisposedITAT Chandigarh07 Nov 2022AY 2008-09

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “ A ”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 469 to 474/Chd/2016 "नधा"रणवष" / Assessment Year : 2007-08 to 2012-13 Karnail Singh बनाम The Asst. DIT Yew Lodge, (International Taxation), 29-A, Nottingham Road, Nuthall, Chandigarh Nottingham NG161D(UK) "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sanat Kapoor, Advocate राज…

Karnail Singh vs. The Assistant Director of Income Tax, Chandigarh

In the result, ground no. 9 of the assessee’s appeal is allowed in favour of the assessee and against the Revenue

ITA 469/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh07 Nov 2022AY 2007-08

Bench: Us.

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Shri Vivek Nangia, CIT DR
Section 115CSection 132Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ ए ” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “ A ”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI. SUDHANSHU SRIVASTAVA, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 469 to 474/Chd/2016 "नधा"रणवष" / Assessment Year : 2007-08 to 2012-13 Karnail Singh बनाम The Asst. DIT Yew Lodge, (International Taxation), 29-A, Nottingham Road, Nuthall, Chandigarh Nottingham NG161D(UK) "थायी लेखा सं./PAN NO: CMZPS3965B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sanat Kapoor, Advocate राज…

M/S. Sasken Technologies Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range - 6, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 2546/BANG/2019[2016-17]Status: DisposedITAT Bangalore18 Mar 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2016-17 M/S. Sasken Technologies Limited, Vs. Jcit, No.139/25, Ring Road, Domlur, Special Range – 6, Bengaluru-560071. Bengaluru. Pan : Aaecs 6424 R Appellant Respondent Appellant By : Shri. Padam Chand Khincha, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 16.03.2022 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 27.11.2019 Of Cit(A), Bengaluru -10, Relating To Assessment Year 2016-17. 2. Ground No.1 Raised By The Assessee Is General & Calls For No Specific Adjudication. Grounds Nos.2 & 3 Raised By The Assessee Is With Regard To The Issue Whether The Gain On Sale / Assignment Of Intellectual Property Rights (Ipr) Is Assessable To Tax At All & If So Assessable To Tax Whether It Has To Be Assessed To Tax Under The Head “Income From Business Or Profession” Or “Capital Gain”. Page 2 Of 31

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2016-17 M/s. Sasken Technologies Limited, Vs. JCIT, No.139/25, Ring Road, Domlur, Special Range – 6, Bengaluru-560071. Bengaluru. PAN : AAECS 6424 R APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 16.03.2022 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against the order dated 27.11.20…

DCIT, New Delhi vs. M/S Neminath Industries Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the cross objection of assessee is allowed

ITA 3393/DEL/2016[2010-11]Status: DisposedITAT Delhi21 Dec 2018AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2010-11

For Respondent: 1. Whether on the facts and circumstances of the case & in law, the Ld
Section 14A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2010-11 D.C.I.T., Circle 18(1), vs. Neminath Industries Pvt. Ltd., New Delhi. 1-G, First Floor, Bharat Nagar, New Friends Colony, New Delhi. PAN – AAACR3132K (Appellant) (Respondent) C.O. 282/Del/2016 (in ITA No. 3393/Del/2016) Assessment Year: 2010-11 Neminath Industries Pvt. Ltd., 1- vs. D.C.I.T., Circle 18(1), G, First Floor, Bharat Nagar, New Delhi. New Friends Colony, New Delhi. (Appellant) (Respondent) Revenue by Sh. G. Johnson, Sr. DR Respo…