Cold Storage: 281 ITR 354~(A1I.) Bhogilal H. Patel v. CIT: 74 ITR692 (Bom.) CIT v. Anandlal Becharlal & Co.

245 ITR 614High Court#20074 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2017.

Judgments citing Cold Storage: 281 ITR 354~(A1I.) Bhogilal H. Patel v. CIT: 74 ITR692 (Bom.) CIT v. Anandlal Becharlal & Co.

Addl. CIT, Ghaziabad vs. M/S. Amrit Corp Ltd., Ghaziabad

Appeal stand allowed for statistical purposes

ITA 5337/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jun 2017AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR
Section 45(2)

…sset-whether the same was to be held as “capital asset” or as “stock-in-trade”:- CIT v. Mohakapur Ice and Cold Storage: 281 ITR 354~(A1I.) Bhogilal H. Patel v. CIT: 74 ITR692 (Bom.) CIT v. Anandlal Becharlal & Co.: 107 ITR 677 (Bom.) CIT v. B.K. Bhaumik: 245 ITR 614 (Del.) 16 I.T.A. No. 1789, 4579, 5337, 2163/Del/2011 Assessment years: 2007-08, 2008-09 Marudhar Hotels Pvt. Ltd. v. ACIT: ITA No. 75/Ju./2012 3.014 The Ld. AR submitted that in light of the aforesaid facts and legal position and also applying the ratio of decision of the Hon’ble Allahabad High Court in the assessee’s own case (supra), the pr…

Amrit Corp Ltd., Ghaziabad vs. Addl. CIT, Ghaziabad

Appeal stand allowed for statistical purposes

ITA 4579/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jun 2017AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR
Section 45(2)

…sset-whether the same was to be held as “capital asset” or as “stock-in-trade”:- CIT v. Mohakapur Ice and Cold Storage: 281 ITR 354~(A1I.) Bhogilal H. Patel v. CIT: 74 ITR692 (Bom.) CIT v. Anandlal Becharlal & Co.: 107 ITR 677 (Bom.) CIT v. B.K. Bhaumik: 245 ITR 614 (Del.) 16 I.T.A. No. 1789, 4579, 5337, 2163/Del/2011 Assessment years: 2007-08, 2008-09 Marudhar Hotels Pvt. Ltd. v. ACIT: ITA No. 75/Ju./2012 3.014 The Ld. AR submitted that in light of the aforesaid facts and legal position and also applying the ratio of decision of the Hon’ble Allahabad High Court in the assessee’s own case (supra), the pr…

Addl. CIT, Ghaziabad vs. M/S Amrit Corp Ltd., Ghaziabad

Appeal stand allowed for statistical purposes

ITA 2163/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Jun 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR
Section 45(2)

…sset-whether the same was to be held as “capital asset” or as “stock-in-trade”:- CIT v. Mohakapur Ice and Cold Storage: 281 ITR 354~(A1I.) Bhogilal H. Patel v. CIT: 74 ITR692 (Bom.) CIT v. Anandlal Becharlal & Co.: 107 ITR 677 (Bom.) CIT v. B.K. Bhaumik: 245 ITR 614 (Del.) 16 I.T.A. No. 1789, 4579, 5337, 2163/Del/2011 Assessment years: 2007-08, 2008-09 Marudhar Hotels Pvt. Ltd. v. ACIT: ITA No. 75/Ju./2012 3.014 The Ld. AR submitted that in light of the aforesaid facts and legal position and also applying the ratio of decision of the Hon’ble Allahabad High Court in the assessee’s own case (supra), the pr…

Amrit Corp Ltd., Ghaziabad vs. Addl. CIT, Ghaziabad

Appeal stand allowed for statistical purposes

ITA 1789/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Jun 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR
Section 45(2)

…sset-whether the same was to be held as “capital asset” or as “stock-in-trade”:- CIT v. Mohakapur Ice and Cold Storage: 281 ITR 354~(A1I.) Bhogilal H. Patel v. CIT: 74 ITR692 (Bom.) CIT v. Anandlal Becharlal & Co.: 107 ITR 677 (Bom.) CIT v. B.K. Bhaumik: 245 ITR 614 (Del.) 16 I.T.A. No. 1789, 4579, 5337, 2163/Del/2011 Assessment years: 2007-08, 2008-09 Marudhar Hotels Pvt. Ltd. v. ACIT: ITA No. 75/Ju./2012 3.014 The Ld. AR submitted that in light of the aforesaid facts and legal position and also applying the ratio of decision of the Hon’ble Allahabad High Court in the assessee’s own case (supra), the pr…

Cold Storage: 281 ITR 354~(A1I.) Bhogilal H. Patel v. CIT: 74 ITR692 (Bom.) CIT v. Anandlal Becharlal & Co. (245 ITR 614) — Cited in 4 Judgments | BharatTax