ClT v. Winsome Textile Industries Ltd.

272 ITR 282High Court2014#20251 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2022.

Judgments citing ClT v. Winsome Textile Industries Ltd.

Gopal Das Estates & Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed for

ITA 2576/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Feb 2022AY 2011-12

Bench: Shri G.S.Pannu & Shri Kul Bharat

Section 143(3)Section 14ASection 23

…pt income. In the absence of any exempt income Section 14A has no play. The decisions are in: • CIT vs. Lakhani Marketing Incl. (2014) 272 CTR 265 (P&H) • ClT vs. Winsome Textile Industries Ltd. (2009) 319 ITR 204 (P&H) • CIT vs. Holcim India Pvt. Ltd. (2014) 272 ITR 282 (Del) • JCIT Vs. Holland Equipment Co. (2005) 3 SOT 810 (Mum); • CIT Vs. Hero Cycles Ltd. (2010) 323 ITR 518 (P&H); • ClT Vs. Metalman Auto P. Ltd. (2011) 336 ITR 434 (P&H); • Godrej & Boyce Mfg. Co. Ltd. vs. DClT (2010) 328 lTR 81 (Bom); • CIT vs. Walfort Share & Stock Brokers (P) Ltd. (2010) 326 ITR 1 (SC); • CIT vs. Delite Enterprises P. Ltd.…

Carroro India Private Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the Revenue in ITA No

ITA 835/PUN/2016[2011-12]Status: DisposedITAT Pune02 Sept 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri M.P Lohia &For Respondent: Shri Subhakant Sahu
Section 144C(5)Section 37

…Ld. DRP vide Para 10.3 of its order on this issue has held and observed as follows: “10.3 We have considered the order of the AO and the submissions of the assessee. As per the decision of the Hon‟ble Delhi High Court in the case of Holecim India Pvt. Ltd. (272 ITR 282), no disallowance can be made u/s.14A in the absence of any exempt income during the year. Hence, by relying on the said decision, we delete the addition of Rs.4,22,929/- proposed by the AO u/s.14A.” 44. The Ld. AR on this issue relied on the decision of the Hon‟ble Bombay High Court in the case of Pr. Commissioner of Income Tax Vs. Kohinoor Pro…

Deputy Commissioner of Income-Tax vs. Carraro India Pvt. Ltd., Pune

In the result, appeal of the Revenue in ITA No

ITA 823/PUN/2016[2011-12]Status: DisposedITAT Pune02 Sept 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri M.P Lohia &For Respondent: Shri Subhakant Sahu
Section 144C(5)Section 37

…Ld. DRP vide Para 10.3 of its order on this issue has held and observed as follows: “10.3 We have considered the order of the AO and the submissions of the assessee. As per the decision of the Hon‟ble Delhi High Court in the case of Holecim India Pvt. Ltd. (272 ITR 282), no disallowance can be made u/s.14A in the absence of any exempt income during the year. Hence, by relying on the said decision, we delete the addition of Rs.4,22,929/- proposed by the AO u/s.14A.” 44. The Ld. AR on this issue relied on the decision of the Hon‟ble Bombay High Court in the case of Pr. Commissioner of Income Tax Vs. Kohinoor Pro…

DCIT, Circle- 21(1), New Delhi vs. Religare Enterprises Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 7678/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Feb 2021AY 2012-13

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143(3)Section 14ASection 37Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 7678/DEL/2017 (A.Y 2012-13) (THROUGH VIDEO CONFERENCING) DCIT Vs Religare Enterprises Ltd. Circle-21(1) D-3, P-3B, District Centre, Room No. 391, 3rd Floor, Saket, C. R. Building, I. P. Estate, New Delhi New Delhi AAACV5888N (APPELLANT) (RESPONDENT) Appellant by Smt. Sushma Singh, CIT(DR) Respondent by Sh. Rohit Jain, Adv & Ms. Somya Jain, Adv Date of Hearing 19.01.2021 Date of Pronouncement 05.02.2021 ORDER PER SUCHITRA KAMBLE, JM This a…

ClT v. Winsome Textile Industries Ltd. (272 ITR 282) — Cited in 4 Judgments | BharatTax