CIT v. VRV Breweries & Bottling Industries Ltd.

347 ITR 249High Court2012#12664 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2020.

Judgments citing CIT v. VRV Breweries & Bottling Industries Ltd.

ACIT, Circle 16 (1), Mumbai vs. United Home Entertainment Pvt. Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 445/MUM/2019[2010-11]Status: DisposedITAT Mumbai13 Mar 2020AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. United Home Entertainment Pvt. Ltd., Acit Circle – 16(1) V. 1St Floor, Building No. 14 Room No. 439, 4Th Floor Solitaire Corporate Park Aayakar Bhavan, M.K. Road Guru Hargovindji Marg, Chakala Mumbai – 400 020 Andheri(E), Mumbai – 400 093

For Appellant: Shri Heman ChandariyaFor Respondent: Shri Bheraram

Section 143(3)Section 271(1)(c)Section 40A(2)Section 40A(2)(b)

…ying disallowance under section 40A(2) on the notion of group entities, without specifically fulfilling the conditions set out in Section 40A(2)(b), have been repelled by Hon'ble High Court in the case of CIT Vs VRV Breweries & Bottling Industries Ltd [(2012) 347 ITR 249 (Del)]. While doing so, Their Lordships have, inter alia, observed as follows: 23. This brings us to the issue as to whether the AO could have invoked the provisions of s. 40A(2)(a) of the Act in the facts and circumstances of the present case. As is noticed in the earlier part of our judgment, the AO in the asst. yr. 1997-98 after recording that…

M/S Hilton Roulunds Ltd vs. Commissioner of Income Tax

ITA/325/2005HC Delhi20 Apr 2018

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…2005 Page 21 of 30 22. Relying upon JK Synthetics (supra), this Court in CIT v. V.R.V. Breweries & Bottling Industries Ltd. (2012) 347 ITR 249 (Del) held as under: “22.2 The observation made in paragraph 58 at page 414 of the aforementioned judgment, on which reliance has been placed by the learned counsel for revenue seeks only to emphasise that the assessee in that case, had only acquired access to technology which was not related to any secret process or patent rights and thu…

United Home Entertainment Pvt. Ltd., Mumbai vs. DCIT, Cir-7(3), Mumbai

Appeal is allowed for statistical purposes

ITA 2839/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am The Asst. Commissioner Of United Home Entertainment Income Tax-16(1), Room Pvt. Ltd. No.439, Aayakar Bhavan, S-14, Solitaire Corporate Vs. M.K. Marg, Mumbai-20 Park, Guru Hargovind Singh Road, Chakala, Andheri (E), Mumbai-400 093 Appellant .. Respondent Pan No. Aaacu6668D United Home Entertainment Deputy Commissioner Of Pvt. Ltd. Income Tax, Circle 7(3) 1St Floor, Building No. 14, Mumbai Vs. Solitaire Corporate Park, Guru Hargovindji Marg, Andheri (E), Mumbai-400 093 Appellant .. Respondent

For Appellant: Farrokh V. Irani, ARFor Respondent: M.C. Omi Ningshen, DR

Section 143(3)Section 37(1)

…ying disallowance under section 40A(2) on the notion of group entities, without specifically fulfilling the conditions set out in Section 40A(2)(b), have been repelled by Hon’ble High Court in the case of CIT Vs VRV Breweries & Bottling Industries Ltd [(2012) 347 ITR 249 (Del)]. While doing so, Their Lordships have, inter alia, observed as follows: 23. This brings us to the issue as to whether the AO could have invoked the provisions of s. 40A(2)(a) of the Act in the facts and circumstances of the present case. As is noticed in the earlier part of our judgment, the AO in the asst. yr. 1997-98 after recording hel…

ACIT 16(1), Mumbai vs. Unitd Home Entertainment P.Ltd, Mumbai

Appeal is allowed for statistical purposes

ITA 1939/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

For Appellant: Farrokh V. Irani, ARFor Respondent: M.C. Omi Ningshen, DR

Section 143(3)Section 37(1)

…ying disallowance under section 40A(2) on the notion of group entities, without specifically fulfilling the conditions set out in Section 40A(2)(b), have been repelled by Hon’ble High Court in the case of CIT Vs VRV Breweries & Bottling Industries Ltd [(2012) 347 ITR 249 (Del)]. While doing so, Their Lordships have, inter alia, observed as follows: 23. This brings us to the issue as to whether the AO could have invoked the provisions of s. 40A(2)(a) of the Act in the facts and circumstances of the present case. As is noticed in the earlier part of our judgment, the AO in the asst. yr. 1997-98 after recording hel…

The Commissioner of Income Tax vs. M.Venkata Krishna Mohan

ITTA/325/2005HC Telangana07 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

United Home Entertainment P.Ltd, Mumbai vs. DCIT 7(3), Mumbai

In the result, the appeal of the assessee for the assessment year 2009-10 is partly allowed for statistical purposes

ITA 4608/MUM/2013[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10

Section 143(3)Section 40A(2)Section 40A(2)(b)

…ying disallowance under section 40A(2) on the notion of group entities, without specifically fulfilling the conditions set out in Section 40A(2)(b), have been repelled by Hon’ble High Court in the case of CIT Vs VRV Breweries & Bottling Industries Ltd [(2012) 347 ITR 249 (Del)]. While doing so, Their Lordships have, inter alia, observed as follows: 23. This brings us to the issue as to whether the AO could have invoked the provisions of s. 40A(2)(a) of the Act in the facts and circumstances of the present case. As is noticed in the earlier part of our judgment, the AO in the asst. yr. 1997-98 after recording tha…

DCIT 7(3), Mumbai vs. United Home Entertainment P.Ltd, Mumbai

In the result, the appeal of the assessee for the assessment year 2009-10 is partly allowed for statistical purposes

ITA 4414/MUM/2013[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10

Section 143(3)Section 40A(2)Section 40A(2)(b)

…ying disallowance under section 40A(2) on the notion of group entities, without specifically fulfilling the conditions set out in Section 40A(2)(b), have been repelled by Hon’ble High Court in the case of CIT Vs VRV Breweries & Bottling Industries Ltd [(2012) 347 ITR 249 (Del)]. While doing so, Their Lordships have, inter alia, observed as follows: 23. This brings us to the issue as to whether the AO could have invoked the provisions of s. 40A(2)(a) of the Act in the facts and circumstances of the present case. As is noticed in the earlier part of our judgment, the AO in the asst. yr. 1997-98 after recording tha…

DCIT 7(3), Mumbai vs. United Home Entertainment P.Ltd, Mumbai

In the result, the appeal of the assessee for the assessment year 2009-10 is partly allowed for statistical purposes

ITA 3385/MUM/2013[2008-09]Status: DisposedITAT Mumbai31 Mar 2016AY 2008-09

Section 143(3)Section 40A(2)Section 40A(2)(b)

…ying disallowance under section 40A(2) on the notion of group entities, without specifically fulfilling the conditions set out in Section 40A(2)(b), have been repelled by Hon’ble High Court in the case of CIT Vs VRV Breweries & Bottling Industries Ltd [(2012) 347 ITR 249 (Del)]. While doing so, Their Lordships have, inter alia, observed as follows: 23. This brings us to the issue as to whether the AO could have invoked the provisions of s. 40A(2)(a) of the Act in the facts and circumstances of the present case. As is noticed in the earlier part of our judgment, the AO in the asst. yr. 1997-98 after recording tha…