CIT v. U P Hotels Pvt. Ltd.

35 Taxmann.com 565High Court2013#7424 most cited

What is CIT v. U P Hotels Pvt. Ltd. authority for?

If an assessee has not claimed a deduction for a liability in its Profit & Loss Account, no addition under section 43B arises regarding that liability. Amounts not received cannot form part of a person's income.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. U P Hotels Pvt. Ltd. · 35 Taxmann.com 565 · Section 43B · luxury tax · deduction · disallowed · P&L account · income

Judgments citing CIT v. U P Hotels Pvt. Ltd.

Munjal Auto Industries Limited, Vadodara, Gujarat vs. DCIT, CPC Bangalore (Now DCIT Circle 2(1)(1), Vadodara, Gujarat

In the result, the appeal of the assessee is allowed

ITA 878/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad16 Oct 2024AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri Waghe Prasad Rao, S.R.-DR
Section 234CSection 250Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.878/Ahd/2024 (Assessment Year: 2018-19) Munjal Auto Industries Ltd., Vs. Deputy Commissioner of 187, GIDC Estate, Income Tax, Waghodia Dist., CPC, Bangalore (JAO-DCIT Vadodara-391760 Circle-2(1)(1), Vadodara [PAN No.AAACG8588L] (Appellant) .. (Respondent) Appellant by : Ms. Amrin Pathan, A.R. Respondent by: Shri Waghe Prasad Rao, S.R.-DR 16.10.2024 Date of Hearing Date of Pronouncement 16.10.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal…

Sherwater Geoservices Ltd. India Project Office, Dehradun vs. Aict, International Taxation, Circle-2, Dehradun

In the result, the appeal of the assessee is allowed

ITA 6/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sanjay Aggarwal, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB’, DEHRADUN Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 6/DDN/2023 : Asstt. Year : 2020-21 Shearwater Geoservices Ltd., Vs ACIT, India Project Office, 5/3, International Taxation, 1st Floor, Cross Road, Circle-2, Dehradun-248001 Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAFCD7620R Assessee by : Sh. Sanjay Aggarwal, CA Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 17.10.2023 Date of Pronouncement: 27.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assess…

Saexploration Inc India Projects Office, Dehradun vs. Assistant Commissioner of Income Tax (International Taxation, Circle-2, Dehradun

In the result, the appeal of the assessee is allowed

ITA 5/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Taran Preet Singh, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB’, DEHRADUN Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 5/DDN/2023 : Asstt. Year : 2020-21 Saexploration INC., Vs ACIT, India Project Office, 5/3, International Taxation, 2nd Floor, Cross Road, Circle-2, Dehradun-248001 Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAZCS2698N Assessee by : Sh. Taran Preet Singh, CA Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 17.10.2023 Date of Pronouncement: 27.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee agai…

DCIT, Circle- II, Intl. Taxation, Dehradun vs. R & B Falcon (A) Pty Ltd., Dehradun

In the result, appeal of the revenue is dismissed

ITA 4642/DEL/2017[2013-14]Status: DisposedITAT Dehradun24 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 4641/Del./2017, A.Y. : 2012-13 ITA No. 4642/Del./2017, A.Y. : 2013-14 Deputy Commissioner of Vs M/s. R & B Falcon (A) PTY LTD. Income Tax C/o. Nangia & co. 3rd Floor, NCR Plaza, (International Taxation), Circle-2, Municipal No. 24A, Dehradun New Cantt Road, Dehradun (APPELLANT) (RESPONDENT) (PAN : AACCR5345Q) Revenue by : Sh. T.S.Mapwal, Sr. DR Assessee by : Sh. Amit Arora, Adv. Date of Hearing: 22.10.2021 Date of Pronouncem…

DCIT, Circle- II, Intl. Taxation, Dehradun vs. R & B Falcon (A) Pty Ltd., Dehradun

In the result, appeal of the revenue is dismissed

ITA 4641/DEL/2017[2012-13]Status: DisposedITAT Dehradun24 Nov 2021AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 4641/Del./2017, A.Y. : 2012-13 ITA No. 4642/Del./2017, A.Y. : 2013-14 Deputy Commissioner of Vs M/s. R & B Falcon (A) PTY LTD. Income Tax C/o. Nangia & co. 3rd Floor, NCR Plaza, (International Taxation), Circle-2, Municipal No. 24A, Dehradun New Cantt Road, Dehradun (APPELLANT) (RESPONDENT) (PAN : AACCR5345Q) Revenue by : Sh. T.S.Mapwal, Sr. DR Assessee by : Sh. Amit Arora, Adv. Date of Hearing: 22.10.2021 Date of Pronouncem…

DCIT, Circle- 1, International Taxation, Dehradun vs. Transocean Offshore Deepwater Drilling Inc, Dehradun

In the result, appeal of the revenue is dismissed

ITA 6175/DEL/2017[2013-14]Status: DisposedITAT Dehradun22 Nov 2021AY 2013-14

Bench: Shri Amit Shukladr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 6174/Del./2017, A.Y. : 2012-13 Deputy Commissioner of Vs M/s. Transocean Offshore Income Tax International Ventures Ltd. (International Taxation), C/o. Nangia & Co. 1st Floor, IDA, Circle-I, Dehradun 46, E.C. Road, Dehradun (APPELLANT) (RESPONDENT) (PAN : AABCT7361B) ITA No. 6175/Del./2017, A.Y. : 2013-14 Deputy Commissioner of Vs M/s. Transocean Offshore Income Tax Deepwater Drilling Inc. (International Taxation), C/o. Nangia & C…

DCIT (International Taxation), Circle-2, Dehradun vs. Transocean Offshore International Venture Ltd., Noida

In the result, appeal of the revenue is dismissed

ITA 6174/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Nov 2021AY 2012-13

Bench: Shri Amit Shukladr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. T.S.Mapwal, Sr. DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 6174/Del./2017, A.Y. : 2012-13 Deputy Commissioner of Vs M/s. Transocean Offshore Income Tax International Ventures Ltd. (International Taxation), C/o. Nangia & Co. 1st Floor, IDA, Circle-I, Dehradun 46, E.C. Road, Dehradun (APPELLANT) (RESPONDENT) (PAN : AABCT7361B) ITA No. 6175/Del./2017, A.Y. : 2013-14 Deputy Commissioner of Vs M/s. Transocean Offshore Income Tax Deepwater Drilling Inc. (International Taxation), C/o. Nangia & C…

DCIT, Circle- I, Intl. Taxation, Dehradun vs. Deepwater Pacific 1 Inc., Dehradun

In the result, appeal of the revenue is dismissed

ITA 6001/DEL/2017[2013-14]Status: DisposedITAT Dehradun22 Nov 2021AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. N.S.Jangpangi, CIT-DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 6001/Del./2017, A.Y. : 2013-14 Deputy Commissioner of Vs M/s. Deepwater Pacific 1 Inc. Income Tax C/o. Nangia & Co. 1st Floor, IDA, 46, E.C. Road, (International Taxation), Circle-I, Dehradun Dehradun (APPELLANT) (RESPONDENT) (PAN : AADCD1582A) Revenue by : Sh. N.S.Jangpangi, CIT-DR Assessee by : Sh. Amit Arora, Adv. Date of Hearing: 09.11.2021 Date of Pronouncement: 25 .11.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBE…

DCIT, Circle- II, (International Taxation), Dehradun vs. Sundowner Offshore International (Bermuda) Ltd., Dehradun

In the result, appeal of the revenue is dismissed

ITA 4643/DEL/2017[2014-15]Status: DisposedITAT Dehradun22 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. N.S. Jangpangi, CIT-DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 4643/Del./2017, A.Y. : 2014-15 Dy. Commissioner of Income Vs M/s. Sundowner Offshore Tax, International Bermuda Ltd. Circle-II, C/o Nangia & Co. 3rd Floor, NCR Plaza, (International Taxation), Dehradun Municipal No. 24A, New Cantt Road, Dehradun (APPELLANT) (RESPONDENT) (PAN : AAHCS0550M) Revenue by : Sh. N.S. Jangpangi, CIT-DR Assessee by : Sh. Amit Arora, Adv. Date of Hearing: 09.11.2021 Date of Pronouncement: 25.11.2021 O…

DCIT (International Taxation), Circle-2, Dehradun vs. Transocean Offshore International Venture Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 4653/DEL/2017[2014-15]Status: DisposedITAT Dehradun12 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. Narendra Singh Jangpangi, CIT- DR
Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 4653/Del./2017, A.Y. : 2014-15 DCIT (International Taxation), Vs M/s. Transocean offshore Circle-2, Dehradun International Ventures Ltd., Mumbai (APPELLANT) (RESPONDENT) (PAN : AADCS1107J) Revenue by : Sh. Narendra Singh Jangpangi, CIT- DR Assessee by : Shri Amit Arora, Adv. Date of Hearing: 08.11.2021 Date of Pronouncement: 12.11.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : This appeal has been filed by the asse…

DCIT, Circle-II, Intl. Taxation, Dehradun vs. Triton Holdings Ltd., Dehraduna

In the result, appeals of the revenue are dismissed

ITA 4640/DEL/2017[2014-15]Status: DisposedITAT Dehradun12 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 234BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 4639/Del./2017, A.Y. : 2012-13 ITA No. 4640/Del./2017, A.Y. : 2014-15 Dy. Commissioner of Income Vs M/s. Triton Holdings Limited Tax, Circle-II, C/o Nangia & Co. 3rd Floor, NCR Plaza, (International Taxation), Dehradun Municipal No. 24A, New Cantt Road, Dehradun. (APPELLANT) (RESPONDENT) (PAN : AADCD1582A) Revenue by : Sh. T.S. Mapwal, Sr. DR Assessee by : Shri Amit Arora, Adv. Date of Hearing: 08.11.2021 Date of Pronounceme…

DCIT, Circle-II, Intl. Taxation, Dehradun vs. Triton Holdings Ltd., Dehraduna

In the result, appeals of the revenue are dismissed

ITA 4639/DEL/2017[2012-13]Status: DisposedITAT Dehradun12 Nov 2021AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Amit Arora, AdvFor Respondent: Sh. T.S. Mapwal, Sr. DR
Section 234BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 4639/Del./2017, A.Y. : 2012-13 ITA No. 4640/Del./2017, A.Y. : 2014-15 Dy. Commissioner of Income Vs M/s. Triton Holdings Limited Tax, Circle-II, C/o Nangia & Co. 3rd Floor, NCR Plaza, (International Taxation), Dehradun Municipal No. 24A, New Cantt Road, Dehradun. (APPELLANT) (RESPONDENT) (PAN : AADCD1582A) Revenue by : Sh. T.S. Mapwal, Sr. DR Assessee by : Shri Amit Arora, Adv. Date of Hearing: 08.11.2021 Date of Pronounceme…

JCIT (International Taxation), Dehradun vs. M/S. R & B Falcon (A) Pty Ltd., Mumbai

In the result, all these appeals of the Revenue are dismissed

ITA 708/DEL/2016[2011-12]Status: DisposedITAT Delhi10 May 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

Section 143(3)Section 144CSection 44B

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2011-12 JCIT (International Taxation), vs. R & B Falcon (A) Pty. Ltd., 1st Floor, Dehradun. Spectra, High Street Hiranandani Business Park, Powai, Mumbai. PAN- AACCR5345Q (Appellant) (Respondent) Assessment Year: 2011-12 DCIT (International Taxation), vs. Transocean Discocerer 534, LLC, Dehradun. C/o Nangia & Co. Dehradun. PAN- AABCT9505F (Appellant) (Respondent) Assessment Year: 2008-09 DCIT (International Taxation), vs. Transocean Offshore Inter…

B J Services Co. Middle East Ltd., Dehradun vs. ADIT(Intl. Taxation), Dehradun

In the result, all the three appeals of the assessee are partly allowed for

ITA 3889/DEL/2010[2007-08]Status: DisposedITAT Delhi09 Dec 2016AY 2007-08

Bench: : Shri Sunil Kumar Yadav & Shri L.P. Sahu

For Appellant: Sh. Amil Arora, C.AFor Respondent: Sh. Anuj Arora, CIT/DR
Section 143(3)Section 144CSection 234BSection 271BSection 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’ NEW DELHI BEFORE : SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 3889/Del./2010, 421 & 4831/Del./2012 Asstt. Year : 2007-08, 2009-09 & 2009-10 B.J. Services Company Middle East Ltd., vs. ADIT (Intl. Taxation), C/o Neeraj Nagalia & Co. , 16, Astlye Hall, Dehradun. Dehradun (PAN: AAACB 8529N) (Appellant) (Respondent) Appellant by : Sh. Amil Arora, C.A. Respondent by : Sh. Anuj Arora, CIT/DR Date of hearing : 26.09.2016 Date of pronouncement : 09.12.2016 ORDER Per L.P. Sahu, Accountant Member: These three appeals…

ADIT, Dehradun vs. M/S. R & B Falcon (A) Pty Ltd., Mumbai

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

ITA 1048/DEL/2014[2010-11]Status: DisposedITAT Delhi29 Apr 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaay: 2010-11 Adit Vs R & B Falcon (A) Pty Ltd., International Taxation, 1St Floor, Spectra High Street, Aayakar Bhawan, Hiranandani Business Park, 13A-Subhash Road, Powai, Mumbai. Dehraun. (Pan: Aaccr5345Q) (Appellant) (Respondent) Appellant By: Shri Anuj Arora, Cit Dr Respondent By: Shri Amit Arora, Ca Date Of Hearing: 08.02.2016 Date Of Pronouncement: 29.04.2016

For Appellant: Shri Anuj Arora, CIT DRFor Respondent: Shri Amit Arora, CA
Section 234BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2010-11 ADIT vs R & B Falcon (A) Pty Ltd., International Taxation, 1st Floor, Spectra High Street, Aayakar Bhawan, Hiranandani Business Park, 13A-Subhash Road, Powai, Mumbai. Dehraun. (PAN: AACCR5345Q) (Appellant) (Respondent) Appellant by: Shri Anuj Arora, CIT DR Respondent by: Shri Amit Arora, CA Date of hearing: 08.02.2016 Date of pronouncement: 29.04.2016 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER The present appeal has been preferred by t…