Del) DCIT v. Qualitron Commodities (P) Ltd.

114 DTR 61Income Tax Appellate Tribunal#13255 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

section 2(7)section 45(2)section 145(1)section 14(1)section 211section 2(47)(v)section 145(2)section 52section 53aproject completion methodsection 53section 34(1)

Judgments citing Del) DCIT v. Qualitron Commodities (P) Ltd.

Smt. Rajyalakshmi, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1020/BANG/2011[2008-09]Status: DisposedITAT Bangalore29 Nov 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…n. Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. vs. ACIT 370 ITR 295 (Del) ACIT vs. Inlay Marketing Pvt.Ltd. 113 DTR 121 (ITAT) (Del) DCIT vs. Qualitron Commodities (P) Ltd. 167 TTJ 553 DCIT vs. Aakash Arogya Mindir Pvt.Ltd. 114 DTR 61 (ITAT) (Delhi) Srinivasa Naik vs. ACIT 117 ITD 201 (ITAT) (Bang.) Vijaybhai N.Chandrani vs. ACIT 333 ITR 436 (Guj) Sri Gurinder Singh Bawa ITA NO.2075/Mum/2010 dated 16A1.2012 Sanjay Agarwal ITA No.3184/Del/2013 dated 16.6.2014 The learned counsel for the Assessees has also placed reliance on the decision of the Hon'ble Supreme Court in the case…

Smt. Rajyalakshmi, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1019/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Nov 2023AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…n. Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. vs. ACIT 370 ITR 295 (Del) ACIT vs. Inlay Marketing Pvt.Ltd. 113 DTR 121 (ITAT) (Del) DCIT vs. Qualitron Commodities (P) Ltd. 167 TTJ 553 DCIT vs. Aakash Arogya Mindir Pvt.Ltd. 114 DTR 61 (ITAT) (Delhi) Srinivasa Naik vs. ACIT 117 ITD 201 (ITAT) (Bang.) Vijaybhai N.Chandrani vs. ACIT 333 ITR 436 (Guj) Sri Gurinder Singh Bawa ITA NO.2075/Mum/2010 dated 16A1.2012 Sanjay Agarwal ITA No.3184/Del/2013 dated 16.6.2014 The learned counsel for the Assessees has also placed reliance on the decision of the Hon'ble Supreme Court in the case…

Sri. Karthik Krishna, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1018/BANG/2011[2008-09]Status: DisposedITAT Bangalore29 Nov 2023AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…n. Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. vs. ACIT 370 ITR 295 (Del) ACIT vs. Inlay Marketing Pvt.Ltd. 113 DTR 121 (ITAT) (Del) DCIT vs. Qualitron Commodities (P) Ltd. 167 TTJ 553 DCIT vs. Aakash Arogya Mindir Pvt.Ltd. 114 DTR 61 (ITAT) (Delhi) Srinivasa Naik vs. ACIT 117 ITD 201 (ITAT) (Bang.) Vijaybhai N.Chandrani vs. ACIT 333 ITR 436 (Guj) Sri Gurinder Singh Bawa ITA NO.2075/Mum/2010 dated 16A1.2012 Sanjay Agarwal ITA No.3184/Del/2013 dated 16.6.2014 The learned counsel for the Assessees has also placed reliance on the decision of the Hon'ble Supreme Court in the case…

Sri. Karthik Krishna, Bangalore vs. DCIT, Bangalore

In the result, all the appeals and CO of the assessee are allowed

ITA 1017/BANG/2011[2007-08]Status: DisposedITAT Bangalore29 Nov 2023AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Parithivel, D.R
Section 143(3)Section 153C

…n. Pepsi Foods Pvt. Ltd. vs. ACIT 367 ITR 112(Del) Pepsico India Holdings Pvt.Ltd. vs. ACIT 370 ITR 295 (Del) ACIT vs. Inlay Marketing Pvt.Ltd. 113 DTR 121 (ITAT) (Del) DCIT vs. Qualitron Commodities (P) Ltd. 167 TTJ 553 DCIT vs. Aakash Arogya Mindir Pvt.Ltd. 114 DTR 61 (ITAT) (Delhi) Srinivasa Naik vs. ACIT 117 ITD 201 (ITAT) (Bang.) Vijaybhai N.Chandrani vs. ACIT 333 ITR 436 (Guj) Sri Gurinder Singh Bawa ITA NO.2075/Mum/2010 dated 16A1.2012 Sanjay Agarwal ITA No.3184/Del/2013 dated 16.6.2014 The learned counsel for the Assessees has also placed reliance on the decision of the Hon'ble Supreme Court in the case…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…O)(Delhi)(Trib.) • ACIT .v. Inlay Marketing Pvt. Ltd(2015) 167 TTJ 273 (Delhi)(Trib.) • Pepsi Foods P. Ltd. .v. ACIT (2014) 367 ITR 112 (Delhi)(HC) • CIT .v. Gopi Apartment (2014) 365 ITR 411 (All.)(HC) • DCIT.v. Akash Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AYs 2000-01 to 2006-07 I.T.A. No.44/2011, I.T.A. No.45/2011 • DCIT .v. Aakash Arog…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…O)(Delhi)(Trib.) • ACIT .v. Inlay Marketing Pvt. Ltd(2015) 167 TTJ 273 (Delhi)(Trib.) • Pepsi Foods P. Ltd. .v. ACIT (2014) 367 ITR 112 (Delhi)(HC) • CIT .v. Gopi Apartment (2014) 365 ITR 411 (All.)(HC) • DCIT.v. Akash Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AYs 2000-01 to 2006-07 I.T.A. No.44/2011, I.T.A. No.45/2011 • DCIT .v. Aakash Arog…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…O)(Delhi)(Trib.) • ACIT .v. Inlay Marketing Pvt. Ltd(2015) 167 TTJ 273 (Delhi)(Trib.) • Pepsi Foods P. Ltd. .v. ACIT (2014) 367 ITR 112 (Delhi)(HC) • CIT .v. Gopi Apartment (2014) 365 ITR 411 (All.)(HC) • DCIT.v. Akash Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AYs 2000-01 to 2006-07 I.T.A. No.44/2011, I.T.A. No.45/2011 • DCIT .v. Aakash Arog…