DCM Benetton India Limited v. CIT

173 Taxmann 283High Court2008#4302 most cited

What is DCM Benetton India Limited v. CIT authority for?

An assessee is eligible to raise an additional ground before the ITAT if the relevant details are on record and no new facts need to be investigated.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

DCM Benetton India Limited · 173 Taxmann 283 · additional ground · ITAT · raising additional ground · prior period expenses · relevant details on record · substantial question of law

Judgments citing DCM Benetton India Limited v. CIT

M/S Madhya Pradesh Audyogik Kendra Vikas Nigam (Indore) Ltd., Indore vs. The ACIT3(1), Indore

In the result, the appeals filed by the assessee company –

ITA 351/IND/2013[2008-09]Status: DisposedITAT Indore21 Mar 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

…आयकर अपील"य अ"धकरण ,इ"दौर "यायपीठ ,इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी कुल भारत, "या"यक सद"य तथा "ी मनीष बोरड, लेखा सद"य के सम" BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No. 347 to 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 to 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik vs. Assistant Commissioner of Kendra Vikas Nigam Income-tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN: AADCM7525Q आ.अ.सं /.I.T.A. No. 571/Ind/2014, 205/Ind/2016 & 20…

M/S Madhya Pradesh Audyogik Kendra Vikas Nigam (Indore) Ltd., Indore vs. The ACIT3(1), Indore

In the result, the appeals filed by the assessee company –

ITA 350/IND/2013[2007-08]Status: DisposedITAT Indore21 Mar 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

…आयकर अपील"य अ"धकरण ,इ"दौर "यायपीठ ,इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी कुल भारत, "या"यक सद"य तथा "ी मनीष बोरड, लेखा सद"य के सम" BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No. 347 to 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 to 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik vs. Assistant Commissioner of Kendra Vikas Nigam Income-tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN: AADCM7525Q आ.अ.सं /.I.T.A. No. 571/Ind/2014, 205/Ind/2016 & 20…

M/S Madhya Pradesh Audyogik Kendra Vikas Nigam (Indore) Ltd., Indore vs. The ACIT3(1), Indore

In the result, the appeals filed by the assessee company –

ITA 349/IND/2013[2006-07]Status: DisposedITAT Indore21 Mar 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

…आयकर अपील"य अ"धकरण ,इ"दौर "यायपीठ ,इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी कुल भारत, "या"यक सद"य तथा "ी मनीष बोरड, लेखा सद"य के सम" BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No. 347 to 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 to 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik vs. Assistant Commissioner of Kendra Vikas Nigam Income-tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN: AADCM7525Q आ.अ.सं /.I.T.A. No. 571/Ind/2014, 205/Ind/2016 & 20…

M/S Madhya Pradesh Audyogik Kendra Vikas Nigam (Indore) Ltd., Indore vs. The ACIT3(1), Indore

In the result, the appeals filed by the assessee company –

ITA 348/IND/2013[2004-05]Status: DisposedITAT Indore21 Mar 2018AY 2004-05

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

…आयकर अपील"य अ"धकरण ,इ"दौर "यायपीठ ,इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी कुल भारत, "या"यक सद"य तथा "ी मनीष बोरड, लेखा सद"य के सम" BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No. 347 to 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 to 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik vs. Assistant Commissioner of Kendra Vikas Nigam Income-tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN: AADCM7525Q आ.अ.सं /.I.T.A. No. 571/Ind/2014, 205/Ind/2016 & 20…

M/S Madhya Pradesh Audyogik Kendra Vikas Nigam (Indore) Ltd., Indore vs. The ACIT3(1), Indore

In the result, the appeals filed by the assessee company –

ITA 347/IND/2013[2003-04]Status: DisposedITAT Indore21 Mar 2018AY 2003-04

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 347 To 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 To 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik Vs. Assistant Commissioner Of Kendra Vikas Nigam Income-Tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./Pan: Aadcm7525Q

For Respondent: Shri Manoj Munshi

…आयकर अपील"य अ"धकरण ,इ"दौर "यायपीठ ,इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी कुल भारत, "या"यक सद"य तथा "ी मनीष बोरड, लेखा सद"य के सम" BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No. 347 to 351/Ind/2013, 760 & 761/Ind/2014 "नधा"रण वष" // A.Ys.: 2003-04, 2004-05, 2006-07 to 2008-09, 2009-10 & 2010-11 Madhya Pradesh Audyogik vs. Assistant Commissioner of Kendra Vikas Nigam Income-tax, (Indore) Limited, 3(1), Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN: AADCM7525Q आ.अ.सं /.I.T.A. No. 571/Ind/2014, 205/Ind/2016 & 20…

Toshiba India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 25(2), New Delhi

In the result, appeal of the assessee is allowed partly

ITA 6531/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Nov 2017AY 2013-14

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2013-14 M/S. Toshiba India Pvt. Ltd., 3Rd Vs. Acit, Circle 25(2), New Delhi Floor, Building No.10, Tower B, Dlf Cyber City, Phase –Ii, Gurgaon, Haryana Pan : Aabct4829N (Appellant) (Respondent) Appellant By Sh. Upvan Gupta, Adv. Respondent By Sh. Sanjay Kumar Yadav, Sr.Dr Date Of Hearing 21.11.2017 Date Of Pronouncement 30.11.2017 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Toshiba India Pvt. Ltd., 3rd Vs. ACIT, Circle 25(2), New Delhi Floor, Building No.10, Tower B, DLF Cyber City, Phase –II, Gurgaon, Haryana PAN : AABCT4829N (Appellant) (Respondent) Appellant by Sh. Upvan Gupta, Adv. Respondent by Sh. Sanjay Kumar Yadav, Sr.DR Date of hearing 21.11.2017 Date of pronouncement 30.11.2017 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 26/09/2017 passed by the Ld. Assistant…

Omniglobe Information Technologies India Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed for statistical purposes

ITA 5929/DEL/2012[2008-09]Status: DisposedITAT Delhi13 May 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5929/Del/2012 : Asstt. Year : 2008-09 Omniglobe Information Vs Income Tax Officer, Technologies (India) Pvt. Ltd., Ward-13(4), E-11, Rajouri Garden, New Delhi New Delhi-110027 (Appellant) (Respondent) Pan No. Aaaco6606M Assessee By : Sh. Ajay Vohra, Sr. Adv. & Neeraj Jain, Adv. Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 04.05.2016 Date Of Pronouncement : 13.05.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, Sr. Adv. & Neeraj Jain, AdvFor Respondent: Sh. S. K. Jain, Sr. DR
Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena Pillai, JM ITA No. 5929/Del/2012 : Asstt. Year : 2008-09 Omniglobe Information Vs Income Tax Officer, Technologies (India) Pvt. Ltd., Ward-13(4), E-11, Rajouri Garden, New Delhi New Delhi-110027 (APPELLANT) (RESPONDENT) PAN No. AAACO6606M Assessee by : Sh. Ajay Vohra, Sr. Adv. & Neeraj Jain, Adv. Revenue by : Sh. S. K. Jain, Sr. DR Date of Hearing : 04.05.2016 Date of Pronouncement : 13.05.2016 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 25.10.2012 passed by the…