DIT v. Escorts Cardiac Diseases Hospital

300 ITR 75High Court2008#1931 most cited

What is DIT v. Escorts Cardiac Diseases Hospital authority for?

Expenditure incurred by an assessee in one assessment year, which is allowable as a deduction in that year, can be taxed in a subsequent year if it is written back. The deduction in the earlier year is a prerequisite for taxation in the subsequent year.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Escorts Cardiac Diseases Hospital · 300 ITR 75 · accrued liability · write-back · allowable deduction · taxation in subsequent year · assessment year 2009-10 · assessment year 2010-11

Sections most often in play

Section 143(3)Section 37(1)Section 115JAASection 144CSection 144C(10)Section 234BSection 234DSection 32

Issues it is cited on

section 13(2)(c)section 144(b)section 4(3)advancement of general public utilitysection 205section 80lacompensatory interestsection 12a(a)section 36(1)(v)section 35abbsection 10(23c)(iv)section 80l

Judgments citing DIT v. Escorts Cardiac Diseases Hospital

M/S Sadhu Singh Hamdard Trust, Jalandhar vs. The Addl. Commissioner of Income Tax, Jalandhar

ITA 129/ASR/2002[1998-99]Status: DisposedITAT Amritsar07 Dec 2023AY 1998-99

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…mitted to rake up settled issues. - DIT (E) vs. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT V. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thu…

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 186/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…mitted to rake up settled issues. - DIT (E) vs. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT V. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thu…

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 185/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…mitted to rake up settled issues. - DIT (E) vs. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT V. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thu…

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 184/ASR/2001[1993-94]Status: DisposedITAT Amritsar07 Dec 2023AY 1993-94

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…mitted to rake up settled issues. - DIT (E) vs. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT V. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thu…

M/S. North Eastern Electric Power Corporation Ltd., Shillong vs. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

In the result, the appeal of the assessee in ITA

ITA 45/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 263

…IT v. Reaiest Builders and Services: 307 ITR 202 (SC) (3) Radhasoami Satsang v. CIT 193 ITR 321 (SC) (4) CIT v. Excel Industries: 358 ITR 295 (SC) (5) CIT V. Daimia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) (6) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) (7) CIT V. A.K.J. Security Printers: 264 ITR 276 (Del) (8) DIT v. Apparel Export Promotion Council 244 ITR 734 (Del) (9) CIT v. Neo Poly Pack (P) Ltd. 245 ITR 492 (Del) (10) CIT v. Gilds'- Mohan Ganeriwala: 260 ITR 417 (P&H) (11) Thirani Chemicals Ltd. v. DCIT 153 Taxman 45 (Del) 12. Vesta Investmemnt and Trading Co.(P) Limited –vs.- CI…

M/S. North Eastern Electric Power Corporation Ltd., Shillong vs. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

In the result, the appeal of the assessee in ITA

ITA 418/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 263

…IT v. Reaiest Builders and Services: 307 ITR 202 (SC) (3) Radhasoami Satsang v. CIT 193 ITR 321 (SC) (4) CIT v. Excel Industries: 358 ITR 295 (SC) (5) CIT V. Daimia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) (6) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) (7) CIT V. A.K.J. Security Printers: 264 ITR 276 (Del) (8) DIT v. Apparel Export Promotion Council 244 ITR 734 (Del) (9) CIT v. Neo Poly Pack (P) Ltd. 245 ITR 492 (Del) (10) CIT v. Gilds'- Mohan Ganeriwala: 260 ITR 417 (P&H) (11) Thirani Chemicals Ltd. v. DCIT 153 Taxman 45 (Del) 12. Vesta Investmemnt and Trading Co.(P) Limited –vs.- CI…

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…214 CTR (P&H) 429: (2007) 295 ITR 273 (P&H); ∗ ITO vs. Moradabad Development Authority [2017] 159 ITD 971 (Delhi - Trib); ∗ Delhi Bureau of Text Books vs. DIT [2017] 394 ITR 387 (Delhi); ∗ DIT (Exemptions) vs. Escorts Cardiac Diseases Hospital Society [2008] 300 ITR 75 (Delhi); ∗ OTC Exchange of India vs. Asst. DIT (Exemption) [2017] 85 taxmann.com 329 (Mumbai - Trib.); ∗ DIT (Exemptions) vs. Dalmia Shiksha Prathishthan [2008] 305 ITR 327 (Delhi); 6.2 On the contrary, Ld. D.R. submitted as follows:- III . Applicability of Proviso to sec.2(15) of the I.T.Act: 6.3 During the course of hearing on 24/5/2022, the l…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…214 CTR (P&H) 429: (2007) 295 ITR 273 (P&H); ∗ ITO vs. Moradabad Development Authority [2017] 159 ITD 971 (Delhi - Trib); ∗ Delhi Bureau of Text Books vs. DIT [2017] 394 ITR 387 (Delhi); ∗ DIT (Exemptions) vs. Escorts Cardiac Diseases Hospital Society [2008] 300 ITR 75 (Delhi); ∗ OTC Exchange of India vs. Asst. DIT (Exemption) [2017] 85 taxmann.com 329 (Mumbai - Trib.); ∗ DIT (Exemptions) vs. Dalmia Shiksha Prathishthan [2008] 305 ITR 327 (Delhi); 6.2 On the contrary, Ld. D.R. submitted as follows:- III . Applicability of Proviso to sec.2(15) of the I.T.Act: 6.3 During the course of hearing on 24/5/2022, the l…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…214 CTR (P&H) 429: (2007) 295 ITR 273 (P&H); ∗ ITO vs. Moradabad Development Authority [2017] 159 ITD 971 (Delhi - Trib); ∗ Delhi Bureau of Text Books vs. DIT [2017] 394 ITR 387 (Delhi); ∗ DIT (Exemptions) vs. Escorts Cardiac Diseases Hospital Society [2008] 300 ITR 75 (Delhi); ∗ OTC Exchange of India vs. Asst. DIT (Exemption) [2017] 85 taxmann.com 329 (Mumbai - Trib.); ∗ DIT (Exemptions) vs. Dalmia Shiksha Prathishthan [2008] 305 ITR 327 (Delhi); 6.2 On the contrary, Ld. D.R. submitted as follows:- III . Applicability of Proviso to sec.2(15) of the I.T.Act: 6.3 During the course of hearing on 24/5/2022, the l…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…214 CTR (P&H) 429: (2007) 295 ITR 273 (P&H); ∗ ITO vs. Moradabad Development Authority [2017] 159 ITD 971 (Delhi - Trib); ∗ Delhi Bureau of Text Books vs. DIT [2017] 394 ITR 387 (Delhi); ∗ DIT (Exemptions) vs. Escorts Cardiac Diseases Hospital Society [2008] 300 ITR 75 (Delhi); ∗ OTC Exchange of India vs. Asst. DIT (Exemption) [2017] 85 taxmann.com 329 (Mumbai - Trib.); ∗ DIT (Exemptions) vs. Dalmia Shiksha Prathishthan [2008] 305 ITR 327 (Delhi); 6.2 On the contrary, Ld. D.R. submitted as follows:- III . Applicability of Proviso to sec.2(15) of the I.T.Act: 6.3 During the course of hearing on 24/5/2022, the l…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…214 CTR (P&H) 429: (2007) 295 ITR 273 (P&H); ∗ ITO vs. Moradabad Development Authority [2017] 159 ITD 971 (Delhi - Trib); ∗ Delhi Bureau of Text Books vs. DIT [2017] 394 ITR 387 (Delhi); ∗ DIT (Exemptions) vs. Escorts Cardiac Diseases Hospital Society [2008] 300 ITR 75 (Delhi); ∗ OTC Exchange of India vs. Asst. DIT (Exemption) [2017] 85 taxmann.com 329 (Mumbai - Trib.); ∗ DIT (Exemptions) vs. Dalmia Shiksha Prathishthan [2008] 305 ITR 327 (Delhi); 6.2 On the contrary, Ld. D.R. submitted as follows:- III . Applicability of Proviso to sec.2(15) of the I.T.Act: 6.3 During the course of hearing on 24/5/2022, the l…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…214 CTR (P&H) 429: (2007) 295 ITR 273 (P&H); ∗ ITO vs. Moradabad Development Authority [2017] 159 ITD 971 (Delhi - Trib); ∗ Delhi Bureau of Text Books vs. DIT [2017] 394 ITR 387 (Delhi); ∗ DIT (Exemptions) vs. Escorts Cardiac Diseases Hospital Society [2008] 300 ITR 75 (Delhi); ∗ OTC Exchange of India vs. Asst. DIT (Exemption) [2017] 85 taxmann.com 329 (Mumbai - Trib.); ∗ DIT (Exemptions) vs. Dalmia Shiksha Prathishthan [2008] 305 ITR 327 (Delhi); 6.2 On the contrary, Ld. D.R. submitted as follows:- III . Applicability of Proviso to sec.2(15) of the I.T.Act: 6.3 During the course of hearing on 24/5/2022, the l…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…214 CTR (P&H) 429: (2007) 295 ITR 273 (P&H); ∗ ITO vs. Moradabad Development Authority [2017] 159 ITD 971 (Delhi - Trib); ∗ Delhi Bureau of Text Books vs. DIT [2017] 394 ITR 387 (Delhi); ∗ DIT (Exemptions) vs. Escorts Cardiac Diseases Hospital Society [2008] 300 ITR 75 (Delhi); ∗ OTC Exchange of India vs. Asst. DIT (Exemption) [2017] 85 taxmann.com 329 (Mumbai - Trib.); ∗ DIT (Exemptions) vs. Dalmia Shiksha Prathishthan [2008] 305 ITR 327 (Delhi); 6.2 On the contrary, Ld. D.R. submitted as follows:- III . Applicability of Proviso to sec.2(15) of the I.T.Act: 6.3 During the course of hearing on 24/5/2022, the l…

Steria (India) Ltd., Noida vs. Addl. CIT, Spl. Range- 8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…mi Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 - (Del) CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP dismissed. 53. Therefore he submitted that department having accepted that the deduction in respect of MTM losses is allowable i…

M/S Steria Ndia Ltd., Noida vs. Addl CIT, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…mi Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 - (Del) CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP dismissed. 53. Therefore he submitted that department having accepted that the deduction in respect of MTM losses is allowable i…

Steria India Ltd., Noida vs. Addl.CIT, Speciaql Range-8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…mi Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 - (Del) CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP dismissed. 53. Therefore he submitted that department having accepted that the deduction in respect of MTM losses is allowable i…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 140/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Apr 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…mi Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP dismissed. Thus, in view of the above, the department having accepted that STB's are eligible for depreciation @ 60% in earlier a…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 139/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh28 Apr 2020AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…mi Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP dismissed. Thus, in view of the above, the department having accepted that STB's are eligible for depreciation @ 60% in earlier a…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. ACIT, Chandigarh

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…mi Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP dismissed. Thus, in view of the above, the department having accepted that STB's are eligible for depreciation @ 60% in earlier a…

Devki Devi Foundation, New Delhi vs. DIT (Exemptions), New Delhi

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 12A

…[refer Radhaswaomi Satsangv. CIT: 193 ITR 321 (SC), CITv. Excel Industries: 358 ITR 295 (SC), DIT v. Lovely Balshiksha Parishad: 266 ITR 344 (Del.), DITv. Apparel Export Promotion Council: 244 ITR 735 (Del.), DIT v. Escorts Cardiac Diseases Hospital Society: 300 ITR 75 (Del.)]” 42. So far as the allegation of the ld. DR that the assessee has entered into agreement for construction of hospital at Saket and for use of medical equipment employed therein with MMS, huge payments were made which was terminable only at the option of MMS and in the event of termination by the assessee in certain situations, severe pe…