Deputy Commissioner of Income Tax v. Yellamma Dasappa Hospital

159 Taxmann 58High Court2007#19338 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2017.

Judgments citing Deputy Commissioner of Income Tax v. Yellamma Dasappa Hospital

M/S. Business India Television International Ltd., Mumbai vs. ITO, New Delhi

In the result, the appeal of the Revenue as well as the appeal of the assessee for the Assessment Year 2002-03 is dismissed; whereas the appeal of the assessee for the Assessment

ITA 1358/DEL/2013[2009-10]Status: DisposedITAT Delhi18 Dec 2017AY 2009-10

Bench: Shri Amit Shukla & Shri O. P. Kant

For Appellant: Shri Subhakant Sahu, Sr.DRFor Respondent: Shri S.R. Wadhwa, Adv
Section 143(3)Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O. P. KANT, ACCOUNTANT MEMBER I.T.A. No.4371/DEL/2010 Assessment Year: 2002-03 DCIT, Circle-3(1), vs. Business India Television New Delhi. International Ltd., 14th Floor, Nirmal Building, Nariman Point, Mumbai. TAN/PAN: AAACB 4781G (Appellant) (Respondent) I.T.A. No.4415/DEL/2010 Assessment Year: 2002-03 Business India Television v. ACIT, Circle-3(1), International Ltd., New Delhi. 14th Floor, Nirmal Building, Nariman Point, Mumbai. TAN/PAN: AAACB 4781G (Appellant) (Respondent) I.T.A. No.1358/DEL/201…

DCIT, Coimbatore vs. Sakthi Sugars Ltd., Coimbatore

In the result, the appeal of the assessee is partly allowed

ITA 478/CHNY/2015[2009-10]Status: DisposedITAT Chennai13 Jan 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.478/Mds/2015 "नधा"रण वष" /Assessment Year: 2009-10

Section 143(3)Section 28

…ssessing officer found that there was no production or commercial activity in the unit, hence the Assessing Officer disallowed the depreciation since the asset was not put to use. The AO relied on the decision of Dy.CIT vs.Yellamma Dasappa Hospital [(2007) 159 Taxmann 58/290 ITR 353 (Kar) (HC)]. The Ld.CIT(A) confirmed the addition made by the AO as per following discussion. It is also to be considered that the Beverages Division although a separate unit of M/s. Sakthi Sugars Ltd., the line of business is completely different. It is also a fact that for each unit of the business, separate block of assets and…

Sakthi Sugars Limited, Chennai vs. ACIT, Coimbatore

In the result, the appeal of the assessee is partly allowed

ITA 430/CHNY/2015[2009-10]Status: DisposedITAT Chennai13 Jan 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.478/Mds/2015 "नधा"रण वष" /Assessment Year: 2009-10

Section 143(3)Section 28

…ssessing officer found that there was no production or commercial activity in the unit, hence the Assessing Officer disallowed the depreciation since the asset was not put to use. The AO relied on the decision of Dy.CIT vs.Yellamma Dasappa Hospital [(2007) 159 Taxmann 58/290 ITR 353 (Kar) (HC)]. The Ld.CIT(A) confirmed the addition made by the AO as per following discussion. It is also to be considered that the Beverages Division although a separate unit of M/s. Sakthi Sugars Ltd., the line of business is completely different. It is also a fact that for each unit of the business, separate block of assets and…

CIT-7

ITA/190/2015HC Delhi09 Dec 2015
Section 260ASection 32Section 32(1)(iia)

…ITA 190/2015 Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4. + ITA 190/2015 CIT-7 ..... Appellant Through: Mr N. P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Junior Standing Counsel. versus RADIO TODAY BROADCASTING LTD ..... Respondent Through: Mr Salil Aggarwal and Mr Ravi Pratap, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R % 09.12.2015 Dr. S. Muralidhar, J. 1. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (‘A…