CIT v. Shankaranarayana Hotels (P) Ltd. (Karnataka High Court)

201 ITR 138High Court1992#23477 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2020.

Judgments citing CIT v. Shankaranarayana Hotels (P) Ltd. (Karnataka High Court)

DCIT, New Delhi vs. M/S. Jagatjit Industries Ltd., New Delhi

The appeal of the Department stands allowed to that extent

ITA 3631/DEL/2014[2011-12]Status: DisposedITAT Delhi19 May 2020AY 2011-12

Section 115JSection 24

…as treated the maintenance income and expenditure as being chargeable to tax under income from the other sources. This is in line with the judgment of the Hon’ble High Court of Karnataka in the case of CIT vs. Shantikumar Narayana Hotel Pvt. Ltd. reported in 201 ITR 138 6 C.O. No.53/Del/2015 DCIT Vs. Jagatjit Industries Ltd. (Kar.) wherein it was held that even if there is a composite agreement in respect of building and amenities and if the services provided are separable then the income derived from the amenities can be treated as income from other sources. We also note that the Assessing Officer as well…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE S. RIFAUR RAHMAN, AM & SHRI RAVISH SOOD, JM आयकरअपीलसं./ I.T.A. No. 6678, 6679 & 6680 /Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13, 2013-14 & 2014-15) The DCIT, Central Circle YJ Reality and Aviation - 1(4) 9th Floor, Old CGO Pvt Ltd., D.B House, बिधम/ Yashodham, Gen. A.K BLDG, Annexe, M.K Vs. Vaidya Marg, Goregaon Road, Mumbai – 400 020 (E), Mumbai - 400063 स्थायीलेखासं./जीआइआरसं./PAN No. AAACS5655A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Mrs Arati Vissanji, AR प्रत्यथीकीओरसे/Respondentby : Shri V. Vinod Kum…

D.C.I.T Cir - 6, Kolkata. vs. M/S Turner Morrison Ltd., Kolkata

In the result, the appeal of the Revenue as well as assessee both are partly allowed as indicated above

ITA 297/KOL/2013[2009-10]Status: DisposedITAT Kolkata12 Sept 2018AY 2009-10

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

…I.T.A. No 297/KOL/2013 Assessment year: 2009-2010 & I.T.A. No. 161/KOL/2013 Assessment year: 2009-2010 Page 1 of 23 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 297/KOL/2013 Assessment Year: 2009-2010 Deputy Commissioner of Income Tax,..............................................Appellant Circle-6, Kolkata, Aayakar Bhawan, Room No.17, 6th Floor, P-7, Chowringhee Square, Kolkata-700 069 -Vs.- M/s. Turner Morrison Limited,........................................................Responde…