CIT v. Uadaipur Mineral Development Syndicate Pvt. Ltd.

269 ITR 263High Court2004#17535 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Uadaipur Mineral Development Syndicate Pvt. Ltd.

DCIT, CIRCLE- 18(1), NEW DELHI vs. NCR BUSINESS PARK PVT. LTD., NEW DELHI

Appeal stands allowed in favour of the Assessee

ITA 6646/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jun 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmadcit, Vs. Ncr Business Park Pvt. Ltd, Circle-18(1), 3, Shivji Marg, Westend Greens New Delhi Rangpuri, Delhi Pan: Aacck7819E (Appellant) (Respondent) Ncr Business Park Pvt. Ltd, Vs. Dcit, 3, Shivji Marg, Westend Circle-18(1), Greens Rangpuri, Delhi New Delhi Pan: Aacck7819E (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms. Garima Sharma, Sr. DR
Section 14Section 143(2)Section 143(3)Section 2(13)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI Before Shri G.S. Pannu, Hon’ble President and Shri Anubhav Sharma, Judicial Member DCIT, Vs. NCR Business Park Pvt. Ltd, Circle-18(1), 3, Shivji Marg, Westend Greens New Delhi Rangpuri, Delhi PAN: AACCK7819E (Appellant) (Respondent) NCR Business Park Pvt. Ltd, Vs. DCIT, 3, Shivji Marg, Westend Circle-18(1), Greens Rangpuri, Delhi New Delhi PAN: AACCK7819E (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Adv Revenue by: Ms. Garima Sharma, Sr. DR Date of Hearing 26/05/2022 Date of pronouncement 15/06/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. Th…

NCR BUSINESS PARK PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 18(1), NEW DELHI

Appeal stands allowed in favour of the Assessee

ITA 6595/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jun 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmadcit, Vs. Ncr Business Park Pvt. Ltd, Circle-18(1), 3, Shivji Marg, Westend Greens New Delhi Rangpuri, Delhi Pan: Aacck7819E (Appellant) (Respondent) Ncr Business Park Pvt. Ltd, Vs. Dcit, 3, Shivji Marg, Westend Circle-18(1), Greens Rangpuri, Delhi New Delhi Pan: Aacck7819E (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms. Garima Sharma, Sr. DR
Section 14Section 143(2)Section 143(3)Section 2(13)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI Before Shri G.S. Pannu, Hon’ble President and Shri Anubhav Sharma, Judicial Member DCIT, Vs. NCR Business Park Pvt. Ltd, Circle-18(1), 3, Shivji Marg, Westend Greens New Delhi Rangpuri, Delhi PAN: AACCK7819E (Appellant) (Respondent) NCR Business Park Pvt. Ltd, Vs. DCIT, 3, Shivji Marg, Westend Circle-18(1), Greens Rangpuri, Delhi New Delhi PAN: AACCK7819E (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Adv Revenue by: Ms. Garima Sharma, Sr. DR Date of Hearing 26/05/2022 Date of pronouncement 15/06/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. Th…

SAKAL PAPER LTD.,,PUNE vs. ACIT, CIR.-6,, PUNE

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

ITA 937/PUN/2008[2005-06]Status: DisposedITAT Pune01 Aug 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.725/Pun/2008 यििाारण वषा / Assessment Year : 2005-06 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-6, Pune …. Vs. Sakal Papers Ltd., 595, Budhawar Peth, …. प्रत्यथी / Respondent Pune – 411002 Pan: Aaccs7605Q

For Appellant: Shri Ashok KothariFor Respondent: Shri Mukesh Jha
Section 143(3)Section 80I

…y. The Assessing Officer held the said expenditure to be in the nature of capital expenditure. The Assessing Officer relied upon the decision of the Hon’ble High Court of Rajasthan in the case of CIT Vs. Uadaipur Mineral Development Syndicate Pvt. Ltd. (2004) 269 ITR 263 (Raj) 15. Before the CIT(A), the assessee claimed that in order to ensure smooth running of the business of the assessee was not hampered and business interests including those of employees, suppliers, creditors, etc. did not suffer, the assessee was bound to defend itself. The Hon'ble Supreme Court later in its judgment in the assessee’s case i…

ACIT, CIR.-6., PUNE vs. SAKAL PAPER LTD.,, PUNE

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

ITA 725/PUN/2008[2005-06]Status: DisposedITAT Pune01 Aug 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.725/Pun/2008 यििाारण वषा / Assessment Year : 2005-06 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-6, Pune …. Vs. Sakal Papers Ltd., 595, Budhawar Peth, …. प्रत्यथी / Respondent Pune – 411002 Pan: Aaccs7605Q

For Appellant: Shri Ashok KothariFor Respondent: Shri Mukesh Jha
Section 143(3)Section 80I

…y. The Assessing Officer held the said expenditure to be in the nature of capital expenditure. The Assessing Officer relied upon the decision of the Hon’ble High Court of Rajasthan in the case of CIT Vs. Uadaipur Mineral Development Syndicate Pvt. Ltd. (2004) 269 ITR 263 (Raj) 15. Before the CIT(A), the assessee claimed that in order to ensure smooth running of the business of the assessee was not hampered and business interests including those of employees, suppliers, creditors, etc. did not suffer, the assessee was bound to defend itself. The Hon'ble Supreme Court later in its judgment in the assessee’s case i…

KAMLESH S. MEHTA,MUMBAI vs. ITO 21(2)(2), MUMBAI

The appeal of the assessee is partly allowed for statistical purpose

ITA 1475/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Feb 2016AY 2010-11

Bench: The Ld. Assessing Officer & The Accounts Of The Assessee Are Audited One, Therefore, The Addition Is Purely On The Basis Guess Work. Our Attention Was Invited To Exhibit A (Pages 1 & 2) & Exhibit D Containing Ledger Of Transportation, Octroi & Staff Welfare Expenses.

…ision in CIT vs Calcutta Agency Ltd. 19 ITR 191 (SC) and Imperial Chemicals Indu. Ltd. 74 ITR 17 (SC) along with various other decision as mentioned in para 5.5 of the assessment order along with the decision in Udaipur Mineral Development Syndicate Pvt. Ltd. 269 ITR 263 (Raj.) by holding that onus is upon the assessee to prove that the expenses, if any, was incurred for business purposes. The ld. Assessing Officer also placed reliance upon the decision from Hon’ble Andhra Pradesh High Court in Transport Corporation of India Ltd. 269 ITR 701 (AP) and a decision from a jurisdictional High Court in Ramanand Sagar v…

CIT v. Uadaipur Mineral Development Syndicate Pvt. Ltd. (269 ITR 263) — Cited in 5 Judgments | BharatTax