Commissioner of Income-tax v. Model Manufacturing Co. Pvt. Ltd.

159 ITR 270High Court1986#22847 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBE Section 143(3)Section 194I(b)Section 24 Section 294 Section 69A

Judgments citing Commissioner of Income-tax v. Model Manufacturing Co. Pvt. Ltd.

Gowri Shankar Gupta, Hyderabad vs. Income Tax Officer, Ward-2(3), Hyderabad

ITA 514/HYD/2024[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18

For Appellant: Shri Sashank Dundu, ARFor Respondent: Shri D.Praveen, DR

Section 115BSection 143(3)Section 294Section 69A

…come from house property. In appeal before the Tribunal, the Tribunal has considered the decision of this Court in the case of CIT v. Kanak Investments ( P.) Ltd. [1974] 95 ITR 419, and also the decision of this Court in CIT v. Modee Mfg. Co. (P.) Ltd. [1986] 159 ITR 270, and reversed the view taken by the Commissioner (Appeals) holding that letting out the hoardings on the top of the roof to display the advertisements is not income from the house property as hoardings do not form part of the building which is separable from the cinema hall and other parts of the building. None appeared for the revenue. The learn…

Lpr Company Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal is allowed

ITA 2375/DEL/2017[2012-13]Status: DisposedITAT Delhi29 May 2023AY 2012-13

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2012-13 Lpr Company Pvt. Ltd., Versus Acit, Circle 15(1), Publicis House, 1-2, Aaram Bagh, New Delhi. Panchkuian Road, New Delhi. Pan: Aaacl0297R (Appellant) (Respondent)

For Appellant: Sh. Amarjit Singh, C.AFor Respondent: Sh. Virendra Singh, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2012-13 LPR Company Pvt. Ltd., Versus ACIT, Circle 15(1), Publicis House, 1-2, Aaram Bagh, New Delhi. Panchkuian Road, New Delhi. PAN: AAACL0297R (Appellant) (Respondent) Assessee by : Sh. Amarjit Singh, C.A. Revenue by : Sh. Virendra Singh, Sr. DR Date of hearing : 16.05.2023 Date of pronouncement : 29.05.2023 ORDER PER SAKTIJIT DEY, J.M.: This is an appeal by the assessee against order dated 15.02.2017 of learned Commissioner of Income-tax (Appeals)-5,…

D.C.I.T Cir - 6, Kolkata. vs. M/S Turner Morrison Ltd., Kolkata

In the result, the appeal of the Revenue as well as assessee both are partly allowed as indicated above

ITA 297/KOL/2013[2009-10]Status: DisposedITAT Kolkata12 Sept 2018AY 2009-10

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

…uct of Board meetings including travel and stay, travelling for new business prospects are debited to the P&L account by the appellant. The Hon'ble jurisdictional High Court in the case of Commissioner of Income-tax vs Model Manufacturing Co. Pvt. Ltd. (1986) 159 ITR 270 (Cal) held that the services rendered by the assessee in providing electricity, use of lifts, supply of water, maintenance of staircases and watch and ward facilities to the tenants constituted separate activities distinct from the letting out of the property. The service charges realised by the assessee were held to be not assessable under secti…