CIT v. Spencers and Co. Ltd.

49 Taxmann.com 318High Court2014#14292 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 115JBSection 133(6)Section 143(3)Section 154Section 32Section 40A(2)Section 43BSection 55(2)(aa)

Judgments citing CIT v. Spencers and Co. Ltd.

DCIT, CC -1(4), MUMBAI vs. M/S. HINDALCO INDUSTRIES LTD., MUMBAI

Accordingly, there is no substance raised by the department and the same is dismissed

ITA 619/KOL/2007[2003-04]Status: DisposedITAT Mumbai04 Jul 2024AY 2003-04
Section 115JSection 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.612/KOL/2007 (Assessment Year:2003-04) M/s. Hindalco Industries Ltd Vs. DCIT (Earlier known as Indian CC-1(4), Aluminium Company Ltd.) Mumbai Ahura Centre, 1st Floor, (Earlier B Wing, Mahakali Caves Road, Deputy Andheri (E) Commissioner Mumbai-400 093 of PAN/GIR No.AAACH1201R Income Tax (Appellant) Circle-8, Kolkata (Respondent) ITA No.619/KOL/2007 (Assessment Year:2003-04) DCIT CC-1(4), Vs. M/s. Hindalco Industries Mumbai Ltd. (As a successor to M/s. Indian Aluminium Co. Lt…

M/S. HINDALCO INDUSTRIES LTD.(EARLIER KNOWN AS INDIAN ALUMINIUM COMPANY LTD),MUMBAI vs. DCIT, CC -1(4) (EARLIER DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-8,KOLKATTA), MUMBAI

ITA 612/KOL/2007[2003-04]Status: DisposedITAT Mumbai04 Jul 2024AY 2003-04
Section 115JSection 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.612/KOL/2007 (Assessment Year:2003-04) M/s. Hindalco Industries Ltd. Vs. DCIT (Earlier known as Indian Aluminium Company Ltd.) Ahura Centre, 1st Floor, B Wing, Mahakali Caves Road, Andheri (E) Mumbai-400 093 CC-1(4), Mumbai (Earlier Deputy Commissioner of Income Tax Circle-8, Kolkata PAN/GIR No.AAACH1201R (Appellant) (Respondent) ITA No.619/KOL/2007 (Assessment Year:2003-04) DCIT Mumbai CC-1(4), Vs. M/s. Hindalco Industries Ltd. (As a successor to M/s. Indian Aluminium Co…

ACIT, CIRCLE- 61(1), NEW DELHI vs. DELOITTE HASKINS & SELLS, GURGAON

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

ITA 3114/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Aug 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2015-16]

Section 234BSection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year: 2015-16] Deloitte Haskins & Sells, ACIT, 7th Floor, Building 10, Cirlce-61(1), Tower B, DLF Cyber City Vs Room No.2005, 20th Floor, Complex, DLF City Phase-II, Pratyaksh Kar Bhawan, Gurugram, Civic Centre, Haryana-122002 New Delhi PAN-AABFD2095B Assessee Revenue [Assessment Year: 2015-16] ACIT, Deloitte Haskins & Sells, Cirlce-61(1), Vs 7th Floor, Building 10, Room No.2005, 20th Floor, Tower B, DLF Cyber City Complex, Pratyaksh Kar Bhawan, DLF…

DELOITTE HASKINS & SELLS,GURUGRAM vs. ACIT, CIRCLE- 61(1), NEW DELHI

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

ITA 2642/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Aug 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2015-16]

Section 234BSection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year: 2015-16] Deloitte Haskins & Sells, ACIT, 7th Floor, Building 10, Cirlce-61(1), Tower B, DLF Cyber City Vs Room No.2005, 20th Floor, Complex, DLF City Phase-II, Pratyaksh Kar Bhawan, Gurugram, Civic Centre, Haryana-122002 New Delhi PAN-AABFD2095B Assessee Revenue [Assessment Year: 2015-16] ACIT, Deloitte Haskins & Sells, Cirlce-61(1), Vs 7th Floor, Building 10, Room No.2005, 20th Floor, Tower B, DLF Cyber City Complex, Pratyaksh Kar Bhawan, DLF…

ACIT, CIRCLE- 61(1), NEW DELHI vs. DELOITTE HASKINS & SELLS, GURUGRAM

In the result, the appeal filed for Revenue for AY 2013-14 stands dismissed, the appeal filed by the assessee for AY 2013-14 is partly allowed and appeal for AY 2014-15 filed by the assessee are al...

ITA 5123/DEL/2019[2013-14]Status: DisposedITAT Delhi05 Aug 2022AY 2013-14
For Appellant: Shri Niraj Setha, AdvocateFor Respondent: Md. Gayasuddin Ansari, Senior DR
Section 40Section 40(1)(ia)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.5123/Del./2019 (ASSESSMENT YEAR : 2013-14) ACIT, Circle 61 (1), vs. Deloitte Haskins & Sells, 7th Floor, Building 10, Tower B, New Delhi. DLF Cyber City Complex, DLF City Phase – II, Gurgaon – 122 002 (Haryana). (PAN : AABFD2095B) ITA No.4617/Del./2019 (ASSESSMENT YEAR : 2013-14) ITA No.7236/Del./2018 (ASSESSMENT YEAR : 2014-15) Deloitte Haskins & Sells, vs. ACIT, Circle 61 (1), 7th Floor, Building 10, Tower B, New Delhi. DLF Cyber City Complex, DLF City Phase –…

DELOITTE HASKINS & SELLS,GURUGRAM vs. ACIT, CIRCLE- 61(1), NEW DELHI

In the result, the appeal filed for Revenue for AY 2013-14 stands dismissed, the appeal filed by the assessee for AY 2013-14 is partly allowed and appeal for AY 2014-15 filed by the assessee are al...

ITA 4617/DEL/2019[2013-14]Status: DisposedITAT Delhi05 Aug 2022AY 2013-14
For Appellant: Shri Niraj Setha, AdvocateFor Respondent: Md. Gayasuddin Ansari, Senior DR
Section 40Section 40(1)(ia)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.5123/Del./2019 (ASSESSMENT YEAR : 2013-14) ACIT, Circle 61 (1), vs. Deloitte Haskins & Sells, 7th Floor, Building 10, Tower B, New Delhi. DLF Cyber City Complex, DLF City Phase – II, Gurgaon – 122 002 (Haryana). (PAN : AABFD2095B) ITA No.4617/Del./2019 (ASSESSMENT YEAR : 2013-14) ITA No.7236/Del./2018 (ASSESSMENT YEAR : 2014-15) Deloitte Haskins & Sells, vs. ACIT, Circle 61 (1), 7th Floor, Building 10, Tower B, New Delhi. DLF Cyber City Complex, DLF City Phase –…

DELOITTE HASKINS & SELLS,GURGAON vs. ACIT, CIRCLE- 61(1), NEW DELHI

In the result, the appeal filed for Revenue for AY 2013-14 stands dismissed, the appeal filed by the assessee for AY 2013-14 is partly allowed and appeal for AY 2014-15 filed by the assessee are al...

ITA 7236/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Aug 2022AY 2014-15
For Appellant: Shri Niraj Setha, AdvocateFor Respondent: Md. Gayasuddin Ansari, Senior DR
Section 40Section 40(1)(ia)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.5123/Del./2019 (ASSESSMENT YEAR : 2013-14) ACIT, Circle 61 (1), vs. Deloitte Haskins & Sells, 7th Floor, Building 10, Tower B, New Delhi. DLF Cyber City Complex, DLF City Phase – II, Gurgaon – 122 002 (Haryana). (PAN : AABFD2095B) ITA No.4617/Del./2019 (ASSESSMENT YEAR : 2013-14) ITA No.7236/Del./2018 (ASSESSMENT YEAR : 2014-15) Deloitte Haskins & Sells, vs. ACIT, Circle 61 (1), 7th Floor, Building 10, Tower B, New Delhi. DLF Cyber City Complex, DLF City Phase –…

CIT v. Spencers and Co. Ltd. (49 Taxmann.com 318) — Cited in 7 Judgments | BharatTax