DCIT v. Gupta Overseas

153 ITD 357Income Tax Appellate Tribunal#21721 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 363,016 Indian tax judgments — from 2016 to 2025.

Also reported as

160 TTJ 257

Judgments citing DCIT v. Gupta Overseas

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…ndia to a place outside India by any means is entitled to deduction under section 80HHE. Therefore, the deduction admissible to an Indian company or a person resident in India will be allowable to the assessee also.” (b) In the case of DCIT vs Gupta Overseas: 153 ITD 357 decided by the Agra bench of the Tribunal, the facts were that the assessee was an exporter of leather footwear and footwear uppers. During the course of scrutiny assessment proceedings, the assessing officer noticed that the assessee had, inter-alia, made payments of Rs.1.05 crores under the head “design and development expenses” to certain non-…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…ndia to a place outside India by any means is entitled to deduction under section 80HHE. Therefore, the deduction admissible to an Indian company or a person resident in India will be allowable to the assessee also.” (b) In the case of DCIT vs Gupta Overseas: 153 ITD 357 decided by the Agra bench of the Tribunal, the facts were that the assessee was an exporter of leather footwear and footwear uppers. During the course of scrutiny assessment proceedings, the assessing officer noticed that the assessee had, inter-alia, made payments of Rs.1.05 crores under the head “design and development expenses” to certain non-…

M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

…vs. Ananda Marakala: 150 ITD 323 (Bang) - DCIT vs. Udupi Ananda Marakala: ITA No.l584/Bang/2013 (Bang) - DCIT vs. MRF Limited: ITA. No, 1985/Mds/2011 (Chennai) - Devendra Exports (P.) Ltd. vs. ACIT: ITA No.849 & 850/Mds/2013 (Chen) - DCIT vs. Gupta Overseas: 153 ITD 357 (Agra) Page 16 of 59 - Raja Mahendri Shipping & Oil Field Services Ltd. v. ACIT: 51 SOT 242 (Vishk.) m) In view of the above and without prejudice to the contention on merits, it is respectfully submitted, that disallowance under section 40(a)(ia) of the Act should, if at all, be restricted to the amount remaining payable as on the last day of…

M/S. Honda Cars India Ltd., Uttar Pradesh vs. DCIT (Ltu), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2056/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

Bench: Shri I.C. Sudhir & Shri J. Sudhakar Reddyassessment Year : 2009-10

For Appellant: Shri Deepak Chopra
Section 143(3)Section 144CSection 40

…way of a table. Written submissions were filed and the matter argued at length by both parties. 12. In reply, the ld. counsel for the assessee drew the attention of the Bench to the orders of the Agra bench of the Tribunal in the case DCIT vs. Gupta Overseas 160 TTJ 257. On a query from the Bench, he submitted that a Miscellaneous Application was filed in the case of Gupta Overseas (supra) on one legal issue relating to section 9(1)(vii), post the amendment, on the ground that the same had not been adjudicated upon by the ITAT. He submitted that vide order dated 28.2.2014, the Tribunal had partly recalled its or…