DCIT v. Microtex Seperators Ltd.

293 ITR 451High Court2007#11437 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Judgments citing DCIT v. Microtex Seperators Ltd.

DCIT 1(1), Indore vs. M/S Alpha Laborities Pvt. Ltd., Indore

In the result, both the captioned appeals of the Revenue are dismissed

ITA 548/IND/2018[2010-11]Status: DisposedITAT Indore21 Feb 2022AY 2010-11

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyanivirtual Hearing

Section 143(3)Section 147

…any allegation of such payment nor there is any proof of the same. 4.3.5 There is also no bar on payment of commission to relatives if services are rendered by them as held in Computer Graphics Ltd. (2006) 235 ITR 84(Mad) and Microtex S eparators Ltd. (2007) 293 ITR 451(Kar). 4.3.6 After the appellant filed details of services rendered by, commission agents, copy of their ledger accounts, copy of bills, details of cheque payments to such agents, the onus shifted on A.O to disprove such facts. But A.O. did not conduct any enquiries and no evidence was gathered to disprove the evidences produced by appellant. The…

DCIT1(1), Indore vs. M/S Alpha Laborities Pvt. Ltd., Indore

In the result, both the captioned appeals of the Revenue are dismissed

ITA 547/IND/2018[2009-10]Status: DisposedITAT Indore21 Feb 2022AY 2009-10

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyanivirtual Hearing

Section 143(3)Section 147

…any allegation of such payment nor there is any proof of the same. 4.3.5 There is also no bar on payment of commission to relatives if services are rendered by them as held in Computer Graphics Ltd. (2006) 235 ITR 84(Mad) and Microtex S eparators Ltd. (2007) 293 ITR 451(Kar). 4.3.6 After the appellant filed details of services rendered by, commission agents, copy of their ledger accounts, copy of bills, details of cheque payments to such agents, the onus shifted on A.O to disprove such facts. But A.O. did not conduct any enquiries and no evidence was gathered to disprove the evidences produced by appellant. The…

Mukesh Kumar, Bhattu vs. ITO Ward - 1, Fatehabad

In the result, the appeal filed by the assessee is allowed

ITA 6443/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17
For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri R.K. Gupta, Sr. DR

…Hive Communication (P) Ltd. vs. CIT, 201 Taxman 99. He also relied on the following decisions:- 4 High Court of Bombay i) 310 ITR 306 (Mum) CIT vs. Indo Saudi Travel (P) Ltd. ii) 336 ITR 209 (Bom) CIT vs. Y.S. Dempo & Co. (P) Ltd. High Court of Karnataka i) 293 ITR 451 (Kar) DCIT vs. Mircotex Separators Ltd. ITAT Delhi Bench i) ITA No. 429/D/2011 dated 7.12.2012 Raj Surendra and Associates vs. ACIT ii) 10 SOT 525 (Del) ACIT vs. Doon Valley Motors iii) ITA No. 4034/D/2007 (Del) dated 5.2.2008 DCIT vs. M/s Amitdeep Motors iv) 51 SOT 426 (Del) Aradhana Beverages & Foods Co. (P) Ltd. vs. DCIT v) 52 SOT 112 (Del) DC…

Sri Nilesh N Shah, Bangalore vs. Additional Commissioner of Income Tax Range-8, Bangalore

In the result, the appeals filed by the assessee is partly allowed

ITA 1998/BANG/2018[2009-10]Status: DisposedITAT Bangalore04 Aug 2021AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Ravi Shankar, AdvocateFor Respondent: Sri.Shashidhar N.S., Addl.CIT-DR
Section 40A(2)(b)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.1998/Bang/2018: Asst.Year 2009-2010 Sri. Nilesh N.Shah The Addl.Commissioner of No.37/2 B, K.S.Garden, 4th Cross Income-tax, Range 8 v. Bangalore. Lalbag Road Bangalore – 560 027 PAN : AHQPS3453C. (Appellant) (Respondent) Appellant by : Sri.Ravi Shankar, Advocate Respondent by : Sri.Shashidhar N.S., Addl.CIT-DR Date of Pronouncement : 04.08.2021 Date of Hearing : 04.08.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee is directed against CIT(A)’s…

The ACIT 1(1), Ujjain vs. M/S Parag Fans & Cooling Systems Ltd., Dewas

In the result appeals of the Revenue in ITA Nos

ITA 562/IND/2018[2014-15]Status: DisposedITAT Indore09 Feb 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(2)Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.561 & 562/Ind/2018 Assessment Years: 2012-13 & 2014-15 Ms Parag Fans & Cooling ACIT, Circle-1(1), Vs. System Pvt. Ltd, Plot No.1/2, A.B, 1B/3A, Ujjain Industrial Estate No.1, A.B. Road, Dewas (MP) (Revenue ) (Appellant) PAN No.AACCP1895K Revenue by Shri Harshit Bari, Sr.DR Appellant by Shri S.S. Deshpande, CA Date of Hearing 07.01.2021 Date of Pronouncement 09.02.2021 O R D E R PER MANISH BORAD, AM. The above caption…

The ACIT 1(1), Ujjain vs. M/S Parag Fans & Cooling Systems Ltd., Dewas

In the result appeals of the Revenue in ITA Nos

ITA 561/IND/2018[12-13]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(2)Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.561 & 562/Ind/2018 Assessment Years: 2012-13 & 2014-15 Ms Parag Fans & Cooling ACIT, Circle-1(1), Vs. System Pvt. Ltd, Plot No.1/2, A.B, 1B/3A, Ujjain Industrial Estate No.1, A.B. Road, Dewas (MP) (Revenue ) (Appellant) PAN No.AACCP1895K Revenue by Shri Harshit Bari, Sr.DR Appellant by Shri S.S. Deshpande, CA Date of Hearing 07.01.2021 Date of Pronouncement 09.02.2021 O R D E R PER MANISH BORAD, AM. The above caption…

M/S Parag Fans & Cooling Systems Ltd., Dewas vs. The ACIT 1(1), Ujjain

In the result, the appeal of the assessee is allowed

ITA 372/IND/2015[2011-12]Status: DisposedITAT Indore11 Aug 2017AY 2011-12

Bench: Shri C.M. Garg & Shri O.P.Meena

Section 37

…n account of sales promotion of business is allowable as held by the Hon’ble Rajasthan High Court in the case of ITO V/s Laxmi Engineering Industries 298 ITC 203 (Raj.). The Ld. Counsel also placed reliance in the case of DCIT V/s Microtex Seperators Ltd. 293 ITR 451(Kar.) wherein the tribunal found that the sister company was the sole distributor agent for several years and had sole selling agent of the assessee company provided for payment of commission at 10% not on the net entire amount after giving deductions. Taking into consideration of these aspects of the matter allowed entire 10% of bill the appea…

The ITO, Ward-1(1), Indore vs. M/S. Agro Equipment Co. P. Ltd., Indore

The appeal of the Revenue is dismissed

ITA 803/IND/2014[2010-11]Status: DisposedITAT Indore05 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meenaआ.अ.सं./I.T.A. No. 49/Ind/2013 "नधा"रण वष" /Assessment Year: 2009-10 Acit 4(1) :: अपीलाथ" /Appellant Indore

…be deployed. ACIT vs. Agro Equipment ITA Nos. 49/Ind/2013 & 803/Ind/2014 There is also no bar on payment of commission to relatives if services are rendered by them as held in Computor Graphics Ltd. (2006) 235 ITR 84(Mad) and Microtex Separators Ltd. (2007) 293 ITR 451(Kar.). Payment of commission is made to only one related person namely Shri Rajesh Gadia who is instrumental in organising entire work of appellant company and as a result of such commission payment the turnover of appellant has substantially improved over the years as shown in table given above. After the appellant filed details of services…

The ACIT, 4(1), Indore vs. M/S. Agro Equipment Co. Pvt. Ltd., Indore

The appeal of the Revenue is dismissed

ITA 49/IND/2013[2009-10]Status: DisposedITAT Indore05 Jan 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri O.P. Meenaआ.अ.सं./I.T.A. No. 49/Ind/2013 "नधा"रण वष" /Assessment Year: 2009-10 Acit 4(1) :: अपीलाथ" /Appellant Indore

…be deployed. ACIT vs. Agro Equipment ITA Nos. 49/Ind/2013 & 803/Ind/2014 There is also no bar on payment of commission to relatives if services are rendered by them as held in Computor Graphics Ltd. (2006) 235 ITR 84(Mad) and Microtex Separators Ltd. (2007) 293 ITR 451(Kar.). Payment of commission is made to only one related person namely Shri Rajesh Gadia who is instrumental in organising entire work of appellant company and as a result of such commission payment the turnover of appellant has substantially improved over the years as shown in table given above. After the appellant filed details of services…

DCIT v. Microtex Seperators Ltd. (293 ITR 451) — Cited in 9 Judgments | BharatTax