CIT Vs SAS Hotels & Enterprises Pvt. Ltd. 246 ITR 729 (Mad) and DCIT v. Associated Petroleum Corporation

24 SOT 45Income Tax Appellate Tribunal2011#23883 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT Vs SAS Hotels & Enterprises Pvt. Ltd. 246 ITR 729 (Mad) and DCIT v. Associated Petroleum Corporation

ACIT, Circle-1, Bharuch vs. Bell Ceramic Limited, Bharuch

In the result, the grounds of appeals raised by the revenue is dismissed

ITA 25/SRT/2020[2011-12]Status: DisposedITAT Surat21 Oct 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., M/S Bell Ceramics Ltd. Circle-1, Bharuch, Village- Dora, Taluka-Amod, Vs. 2Nd Floor, Harikunj Building, District-Bharuch-392230. Above Bank Of Baroda, Station E.Mail-Gpzala@Bellceramic.Com Road, Bharuch. Pan No. Aaacb 9403 B Appellant/ Assessee Respondent/ Revenue A.C.I.T., M/S Bell Ceramics Ltd. Circle-1, Bharuch, Village- Dora, Taluka-Amod, Vs. 2Nd Floor, Harikunj Building, District-Bharuch-392230. Above Bank Of Baroda, Station E.Mail-Gpzala@Bellceramic.Com Road, Bharuch. Pan No. Aaacb 9403 B Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) A.C.I.T., M/s Bell Ceramics Ltd. Circle-1, Bharuch, Village- Dora, Taluka-Amod, Vs. 2nd Floor, Harikunj Building, District-Bharuch-392230. Above Bank of Baroda, Station e.mail-gpzala@bellceramic.com Road, Bharuch. PAN No. AAACB 9403 B Appellant/ assessee Respondent/ revenue A.C.I.T., M/s Bell Ceramics Ltd. Circle-1, Bharuch, Village- Dora, Taluka-Amod, Vs. 2nd Floor, Harikunj Building, District-Bharuch-392230. Above Bank of Baroda, Station e.mail-gpzala@be…

ACIT, Circle-1, Bharuch vs. Bell Ceramics Ltd, Bharuch

In the result, the grounds of appeals raised by the revenue is dismissed

ITA 578/SRT/2019[2009-10]Status: DisposedITAT Surat21 Oct 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., M/S Bell Ceramics Ltd. Circle-1, Bharuch, Village- Dora, Taluka-Amod, Vs. 2Nd Floor, Harikunj Building, District-Bharuch-392230. Above Bank Of Baroda, Station E.Mail-Gpzala@Bellceramic.Com Road, Bharuch. Pan No. Aaacb 9403 B Appellant/ Assessee Respondent/ Revenue A.C.I.T., M/S Bell Ceramics Ltd. Circle-1, Bharuch, Village- Dora, Taluka-Amod, Vs. 2Nd Floor, Harikunj Building, District-Bharuch-392230. Above Bank Of Baroda, Station E.Mail-Gpzala@Bellceramic.Com Road, Bharuch. Pan No. Aaacb 9403 B Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) A.C.I.T., M/s Bell Ceramics Ltd. Circle-1, Bharuch, Village- Dora, Taluka-Amod, Vs. 2nd Floor, Harikunj Building, District-Bharuch-392230. Above Bank of Baroda, Station e.mail-gpzala@bellceramic.com Road, Bharuch. PAN No. AAACB 9403 B Appellant/ assessee Respondent/ revenue A.C.I.T., M/s Bell Ceramics Ltd. Circle-1, Bharuch, Village- Dora, Taluka-Amod, Vs. 2nd Floor, Harikunj Building, District-Bharuch-392230. Above Bank of Baroda, Station e.mail-gpzala@be…

Pidilite Industries Ltd, Mumbai vs. ITO TDS 2(5), Mumbai

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

ITA 2174/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Jan 2018AY 2008-09

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 191Section 194CSection 194JSection 201Section 201(1)

…uently affirmed by the Hon'ble Gujarat High Court in the case of CIT v. Creative Infocity Ltd.(82 taxmann.com 356) DCIT v. V. Rama Krishna (41 ITR(T) 157) (Hyd.) (para 15) > DDIT v. Tata Chemicals Ltd, (20 SOT 210) (Mum.)(para 6) > Abhishek Developers v. ITO (24 SOT 45) (Bang.) (para 6.6) Pro-Quip Corporation v. CIT (255 ITR 354) (Delhi AAR) 15. On the other hand, the Ld. DR supported the order of Ld. CIT(A). The Ld. DR further submitted that since the recipients have not paid tax on consideration received for purchase of copyrights and knowhow under the head ‘capital gains’, payments made are not coming with…

CIT Vs SAS Hotels & Enterprises Pvt. Ltd. 246 ITR 729 (Mad) and DCIT v. Associated Petroleum Corporation (24 SOT 45) — Cited in 3 Judgments | BharatTax