CIT v. Shriram Investments (Firm)

54 Taxmann.com 15High Court2015#21171 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT v. Shriram Investments (Firm)

DR. KAMAL KUMAR SETHI,NEW DELHI vs. ACIT, CIRCLE- 61(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 4525/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Jul 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2014-15

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri Anuj Garg, Sr. DR

Section 10(34)Section 14ASection 271(1)(c)Section 36(1)(iii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2014-15 Dr. Kamal Kumar Sethi, Vs. ACIT, Circle-61(1), 41, Uday Park, New Delhi, August Kranti Marg, New Delhi Pin 110 049 PAN AABPS2925H (Appellant) (Respondent) Assessee by: Shri Sidhant Arora, CA Department by: Shri Anuj Garg, Sr. DR Date of Hearing: 04.07.2022 Date of 04.07.2022 pronouncement O R D E R PER ASTHA CHANDRA The appeal by the assessee is directed against the order dated 27.04.2018 of the Ld. Commissioner of Income Tax (Appeals)-20, New…

DCIT, NON-CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. SHRIRAM INVESTMENTS,, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 2232/CHNY/2019[2015-16]Status: DisposedITAT Chennai12 Jan 2022AY 2015-16

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपील सं./I.T.A.No.2232/Chny/2019 ("नधा"रणवष" / Assessment Year: 2015-16)

Section 143(3)Section 14ASection 36Section 36(1)(iii)Section 40A

…ed that for the previous Assessment Years 1992-1993 and 1994- 1995, similar appeal filed by the Revenue has been dismissed by a Co-ordinate Bench of this Court on 17.09.2014 in the case of CIT v. Shriram Investments (Firm), Moogambika Complex, Chennai, (2015) 54 Taxmann.com 15 (Madras), but the findings of the learned Tribunal in this regard in the present case are not justified. He also submitted that the decision of the Hon'ble Supreme Court in the case of S.A. Builders Ltd. v. Commissioner of Income Tax (Appeals), (2007) 288 ITR 1 (SC), in this regard, has been referred to a Larger Bench of the Hon'ble Supreme…

DCIT NON CORPORATE CIRCLE 2, CHENNAI vs. SHRIRAM INVESTMENTS, CHENNAI

In the result, appeal of Revenue is dismissed

ITA 3259/CHNY/2018[2014-15]Status: DisposedITAT Chennai22 Jul 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

Section 14ASection 36(1)(iii)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3259/Chny/2018 "नधा"रण वष" /Assessment Year: 2014-15 Vs. Dy. Commissioner of Income Tax, M/s.Shriram Investments, Non-corporate circle-2, Mookambika complex, Chennai. No.4,Lady Desika Road, Mylapore,Chennai 600 004. [PAN: AAAFS 2590 M ] (अपीलाथ)/Appellant) (*+यथ)/Respondent) : Shri R.Clement Ramesh अपीलाथ) क, ओर से/ Appellant by Kumar,Addl.…

SHRIRAM INVESTMENTS,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 995/CHNY/2017[2013-2014]Status: DisposedITAT Chennai19 Jul 2018AY 2013-2014

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.995/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-2014. Shriram Investments, Vs. The Deputy Commissioner Of Mookambika Complex, Income Tax, No.4, Lady Desika Road, Non Corporate Circle 2, Mylapore, Chennai. Chennai 600 004. [Pan Aaafs 2590M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. N. Gopinath, IRS, JCIT

Section 36(1)Section 36(1)(iii)Section 40A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.995/CHNY/2017 "नधा"रण वष" /Assessment year : 2013-2014. Shriram Investments, Vs. The Deputy Commissioner of Mookambika Complex, Income Tax, No.4, Lady Desika Road, Non Corporate Circle 2, Mylapore, Chennai. Chennai 600 004. [PAN AAAFS 2590M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. R. Sivaraman, Advocate अपीलाथ" क" ओर…