CIT v. United Hotels Ltd.

177 Taxmann 417High Court2009#16359 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2024.

Also reported as

76 ITR 664

Sections most often in play

Section 133A Section 147 Section 148 Section 153 Section 37(1)

Read the full judgment

Judgments citing CIT v. United Hotels Ltd.

MED-LINK DEVICES (P) LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX 51, MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 3321/MUM/2023[2013-14]Status: DisposedITAT Mumbai01 Feb 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Upender KothiyalFor Respondent: Smt. Mahita Nair

Section 153Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3321/Mum./2023 (Assessment Year : 2013–14) Med–Link Devices Pvt. Ltd. Shop no.08, Shree Gokul Garden Building G to N CHS Ltd., Thakur Complex ……………. Appellant Kandivali (East), Mumbai 400 101 PAN – AARFM2929F v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–3(2), Mumbai Assessee by : Shri Upender Kothiyal Revenue by : Smt. Mahita Nair Date of Hearing – 30/01/2024 Date of Order – 01/02/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M.…

VASANT CHEMICALS PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(2), HYDERABAD

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1505/HYD/2018[2015-16]Status: DisposedITAT Hyderabad28 Jul 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Narasimha Charyassessment Year: 2015-16 Vasant Chemicals Pvt.Ltd. Vs. Dcit,Circle-17(2) 1-11-251/1B, 4Th Floor Signature Towers Vasatnt Towers Kondapur Begumpet Hyderabad-500 084 Hyderabad-500 016

For Appellant: Shri A.V.Raghuram, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR

Section 35Section 35ASection 37

…e of his business. While determining as to whether the deduction claimed has been wholly and exclusively spent on such business, it is permissible to find out whether the amount has really gone for the purpose of business or not [CIT vs. S. Krishna Rao (1970) 76 ITR 664 (AP), CIT vs. Raman & Raman Ltd. (1969) 71 ITR 345 (Mad), Pioneer Spring & Steel Concern P. Ltd. vs. CIT (1982) 135 ITR 522 (Cal), D.N. SinhaPvt. Ltd. vs. CIT (1976) 102 ITR 491 (Cal); RamanlalKamdar vs. CIT (1976) 103 ITR 489 (Mad)].The AR never explained whether the business carried on by the appellant and the income generated by it has any rela…

MUKESH KUMAR,BHATTU vs. ITO WARD - 1, FATEHABAD

In the result, the appeal filed by the assessee is allowed

ITA 6443/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri R.K. Gupta, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Mukesh Kumar, Vs. ITO, 44, New Grain Market, Ward-1, Bhattu, Fatehabad. Fatehabad, Haryana. PAN: ATQPK8439E (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate Revenue by : Shri R.K. Gupta, Sr. DR Date of Hearing : 25.08.2021 Date of Pronouncement : 22.09.2021 ORDER This appeal filed by the assessee is directed against the order dated 30.04.2019 of the CIT(A), Hisar, relating to the assessment year 2016-17. 2. Facts of the case, in brief, a…

LODHA PROPERTIES P. LTD,MUMBAI vs. ACIT CEN CIR 42, MUMBAI

In the result, appeal of assessee is allowed

ITA 2012/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Dec 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Lodha Properties Vs. Acit- Cc-42, Mumbai - Development Private 400020 Limited, 216, Shah & Nahar Industrial Estate, Off. E.Moses Road, Worli, Mumbai – 400018 Pan/Gir No. Aabc12222K Appellant) .. Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM M/s. Lodha Properties Vs. ACIT- CC-42, Mumbai - Development Private 400020 Limited, 216, Shah & Nahar Industrial Estate, Off. E.Moses Road, Worli, Mumbai – 400018 PAN/GIR No. AABC12222K Appellant) .. Respondent) Assessee by Shri Vijay Mehta Revenue by Dr. Santosh Mankoskar Date of Hearing 07/11/2016 Date of Pronouncement 06/12/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A) for the assessment year 2009-2010 in the matter of order passed u/s.…

BSES RAJDHANI POWER LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “F” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI INTURI RAMA RAO Assessment year : 2005-06 BSES Rajdhani Power Ltd., vs. Assistant CIT, BSES Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (PAN: AAGCS3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy CIT, vs. BSES Rajdhani Power Ltd., Circle 3(1), BSES Bhavan, Nehru Place, New Delhi. New Delhi. (PAN: AAGCS3187H) (Appellant) (Respondent) Assessment year : 2006-07 BSES Rajdhani Power Ltd., vs. Assistant CIT, BSES Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (PAN: AAGCS3187H) (Appell…

CIT vs. UNITED HOTELS LTD

ITA/1874/2010HC Delhi30 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 40A(2)(b)

…ITA No. 1874/2010 Page 1 of 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 1874/2010 % Date of Decision: 30.03.2011 COMMISSIONER OF INCOME TAX –VI … Appellant Through:Mr. Sanjeev Rajpal, Advocate Versus M/s UNITED HOTELS LTD. … Defendant Through: Mr. Ajay Vohra with Ms. Kavita Jha & Mr. Somnath Shukla, Advocates. CORAM: HON'BLE MR. JUSTICE A.K.SIKRI HON’BLE MR. JUSTICE M.L.MEHTA 1. Whether the Reporters of local papers…