Dalmia Cement (Bharat) Ltd. v. CIT

53 ITD 450Income Tax Appellate Tribunal#14272 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2020.

Judgments citing Dalmia Cement (Bharat) Ltd. v. CIT

ITO (E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1131/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Dec 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…Country Club Ltd.: 392 ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by th…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2872/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Dec 2020AY 2010-11

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…Country Club Ltd.: 392 ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by th…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2871/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Dec 2020AY 2009-10

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…Country Club Ltd.: 392 ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by th…

ADIT (E), New Delhi vs. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2675/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Dec 2020AY 2008-09

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…Country Club Ltd.: 392 ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by th…

Iilm Foundaion, New Delhi vs. ADIT (Exemption), New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1142/DEL/2011[2007-08]Status: DisposedITAT Delhi24 Dec 2020AY 2007-08

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…Country Club Ltd.: 392 ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 28 ITR 601 (Guj.) • CIT v. Mantra Tantra Yantra Vigyan: 300 ITR 140 (Raj) • Dalmia Cement (Bharat) Ltd. vs CIT: 357 ITR 419 (Del) • Bharat Hotels Ltd. v. DCIT: 53 ITD 450 (Del) • Kabsons Gas Equipment Ltd. v. DCIT: 25 taxmann.com 172 / 53 SOT 196 (Hyd.) • Landbase India Ltd . vs. DCIT: ITA 4536/Del/2009 (Del Trib.) 33. Regarding ad hoc disallowance of Rs.7,09,468/- being 50% of the maintenance and fuel expenses on cars, he submitted that this expenses incurred in respect of three cars which has been utilised by th…

ITO, New Delhi vs. M/S Nahar Theatres Pvt. Ltd., New Delhi

The appeal is allowed for statistical purposes

ITA 2301/DEL/2009[2005-06]Status: DisposedITAT Delhi19 May 2017AY 2005-06

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2005-06 Vs. Nahar Theatres Pvt. Ltd., 9, K.G. Dcit, Circle -13(1), New Delhi Marg, Connaught Place, New Delhi. Pan : Aaacn0194R (Appellant) (Respondent) & Assessment Year: 2003-04 Vs. Nahar Theatres Pvt. Ltd., 9, K.G. Acit, Central Circle-18, New Delhi Marg, Connaught Place, New Delhi. Pan : Aaacn0194R (Appellant) (Respondent) & Assessment Year: 2004-05 M/S. Nahar Theatres Pvt. Ltd., 9, Vs. Acit, Central Circle-18, New K.G. Marg, Connaught Place, Delhi New Delhi. Pan : Aaacn0194R (Appellant) (Respondent) Assessee By Sh. Salil Agarwal, Adv. & Sh. Shailesh Gupta, Ca Department By Sh. Amrit Lal, Sr.Dr Date Of Hearing 26.04.2017 Date Of Pronouncement 19.05.2017

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2005-06 Vs. Nahar Theatres Pvt. Ltd., 9, K.G. DCIT, Circle -13(1), New Delhi Marg, Connaught Place, New Delhi. PAN : AAACN0194R (Appellant) (Respondent) And Assessment Year: 2003-04 Vs. Nahar Theatres Pvt. Ltd., 9, K.G. ACIT, Central Circle-18, New Delhi Marg, Connaught Place, New Delhi. PAN : AAACN0194R (Appellant) (Respondent) And Assessment Year: 2004-05 M/s. Nahar Theatres Pvt. Ltd., 9, Vs. ACIT, Central Circle-18, New K.G. Marg, Connaught Place, Delhi…

ACIT CC-18 vs. Nahar Theaters (P) Ltd

The appeal is allowed for statistical purposes

ITA 1661/DEL/2007[2003-2004]Status: DisposedITAT Delhi19 May 2017AY 2003-2004

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2005-06 Vs. Nahar Theatres Pvt. Ltd., 9, K.G. Dcit, Circle -13(1), New Delhi Marg, Connaught Place, New Delhi. Pan : Aaacn0194R (Appellant) (Respondent) & Assessment Year: 2003-04 Vs. Nahar Theatres Pvt. Ltd., 9, K.G. Acit, Central Circle-18, New Delhi Marg, Connaught Place, New Delhi. Pan : Aaacn0194R (Appellant) (Respondent) & Assessment Year: 2004-05 M/S. Nahar Theatres Pvt. Ltd., 9, Vs. Acit, Central Circle-18, New K.G. Marg, Connaught Place, Delhi New Delhi. Pan : Aaacn0194R (Appellant) (Respondent) Assessee By Sh. Salil Agarwal, Adv. & Sh. Shailesh Gupta, Ca Department By Sh. Amrit Lal, Sr.Dr Date Of Hearing 26.04.2017 Date Of Pronouncement 19.05.2017

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2005-06 Vs. Nahar Theatres Pvt. Ltd., 9, K.G. DCIT, Circle -13(1), New Delhi Marg, Connaught Place, New Delhi. PAN : AAACN0194R (Appellant) (Respondent) And Assessment Year: 2003-04 Vs. Nahar Theatres Pvt. Ltd., 9, K.G. ACIT, Central Circle-18, New Delhi Marg, Connaught Place, New Delhi. PAN : AAACN0194R (Appellant) (Respondent) And Assessment Year: 2004-05 M/s. Nahar Theatres Pvt. Ltd., 9, Vs. ACIT, Central Circle-18, New K.G. Marg, Connaught Place, Delhi…

Dalmia Cement (Bharat) Ltd. v. CIT (53 ITD 450) — Cited in 7 Judgments | BharatTax