CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT v. Grant Medical Foundation

380 ITR 242High Court2016#9240 most cited
12

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

Judgments citing CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT v. Grant Medical Foundation

ACIT CIRCLE-74(1), NEW DELHI vs. FORTIS HEALTHCARE LTD., NEW DELHI

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

ITA 5330/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), NEW DELHI vs. FORTIS HEALTHCARE LTD., NEW DELHI

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

ITA 5329/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), NEW DELHI vs. FORTIS HEALTHCARE LTD., NEW DELHI

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

ITA 5328/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), NEW DELHI vs. FORTIS HEALTHCARE LTD., NEW DELHI

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

ITA 5327/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT, CIRCLE- 74(1), NEW DELHI vs. FORTIS C- DOC HEALTHCARE LTD., DELHI

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

ITA 5326/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT, CIRCLE- 74(1), NEW DELHI vs. FORTIS C- DOC HEALTHCARE LTD., DELHI

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

ITA 5325/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), DELHI vs. FORTIS HOSPITALS LTD., DELHI

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

ITA 5324/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), DELHI vs. FORTIS HOSPITALS LTD., DELHI

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

ITA 5323/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), DELHI vs. FORTIS HOSPITALS LTD., DELHI

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

ITA 5322/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT, CIRCLE-74(1), NEW DELHI vs. ESCORTS HEART INSTITUTE & RESEARCH CENTRE LTD., NEW DELHI

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

ITA 5320/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA Nos.5318 to 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18 Asst. Commissioner of Vs M/s Escort heart Institute and Income Tax, Research Centre Ltd. Circle-74(1), Okhla Road, South Delhi, Laxmi Nagar, Delhi-110025 New Delhi-110092 (REVENUE) (ASSESSEE) PAN No. AAACE8731F Revenue by : ** Assessee by : Sh. R.M. Mehta, CA Date of Hearing: 10.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The Revenue filed letter o…

ACIT, CIRCLE-74(1), NEW DELHI vs. ESCORTS HEART INSTITUTE & RESEARCH CENTRE LTD., NEW DELHI

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

ITA 5319/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA Nos.5318 to 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18 Asst. Commissioner of Vs M/s Escort heart Institute and Income Tax, Research Centre Ltd. Circle-74(1), Okhla Road, South Delhi, Laxmi Nagar, Delhi-110025 New Delhi-110092 (REVENUE) (ASSESSEE) PAN No. AAACE8731F Revenue by : ** Assessee by : Sh. R.M. Mehta, CA Date of Hearing: 10.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The Revenue filed letter o…

ACIT, CIRCLE-74(1), NEW DELHI vs. ESCORTS HEART INSTITUTE & RESEARCH CENTRE LTD., NEW DELHI

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

ITA 5318/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA Nos.5318 to 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18 Asst. Commissioner of Vs M/s Escort heart Institute and Income Tax, Research Centre Ltd. Circle-74(1), Okhla Road, South Delhi, Laxmi Nagar, Delhi-110025 New Delhi-110092 (REVENUE) (ASSESSEE) PAN No. AAACE8731F Revenue by : ** Assessee by : Sh. R.M. Mehta, CA Date of Hearing: 10.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The Revenue filed letter o…