DLF Universal v. DCIT

123 ITD 1Income Tax Appellate Tribunal2010#18872 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2018 to 2023.

Also reported as

128 TTJ 121

Judgments citing DLF Universal v. DCIT

Sai Teja Constructions, Hyderabad vs. DCIT, Circle-8(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 652/HYD/2017[2012-13]Status: DisposedITAT Hyderabad11 Oct 2023AY 2012-13

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 147Section 148Section 151(2)Section 45(3)Section 48

…ITA Nos 651 877 and 652 of 2017 Sai Teja Constructions Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.651/Hyd/2017, 877/Hyd/2016 & 652/Hyd/2017 Assessment Years: 2008-09, 2010-11 & 2012-13 Sai Teja Constructions Vs. Dy. C. I. T. Hyderabad Circle 8(1) PAN:ABHFS3204N Hyderabad (Appellant) (Respondent) Assessee by: Shri S. Rama Rao, Advocate Revenue by: Shri KPRR Murthy, CIT(DR) Date of hearing: 19/07/2023 Date of pronouncement: 11/10/2023 ORDER Per R.K. Panda,…

Sai Teja Constructions, Hyderabad vs. DCIT, Circle-8(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 651/HYD/2017[2008-09]Status: DisposedITAT Hyderabad11 Oct 2023AY 2008-09

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 147Section 148Section 151(2)Section 45(3)Section 48

…ITA Nos 651 877 and 652 of 2017 Sai Teja Constructions Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.651/Hyd/2017, 877/Hyd/2016 & 652/Hyd/2017 Assessment Years: 2008-09, 2010-11 & 2012-13 Sai Teja Constructions Vs. Dy. C. I. T. Hyderabad Circle 8(1) PAN:ABHFS3204N Hyderabad (Appellant) (Respondent) Assessee by: Shri S. Rama Rao, Advocate Revenue by: Shri KPRR Murthy, CIT(DR) Date of hearing: 19/07/2023 Date of pronouncement: 11/10/2023 ORDER Per R.K. Panda,…

Sai Teja Constructions, Hyd, Hyderabad vs. DCIT, Circle 8(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 877/HYD/2016[2010-11]Status: DisposedITAT Hyderabad11 Oct 2023AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 147Section 148Section 151(2)Section 45(3)Section 48

…ITA Nos 651 877 and 652 of 2017 Sai Teja Constructions Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.651/Hyd/2017, 877/Hyd/2016 & 652/Hyd/2017 Assessment Years: 2008-09, 2010-11 & 2012-13 Sai Teja Constructions Vs. Dy. C. I. T. Hyderabad Circle 8(1) PAN:ABHFS3204N Hyderabad (Appellant) (Respondent) Assessee by: Shri S. Rama Rao, Advocate Revenue by: Shri KPRR Murthy, CIT(DR) Date of hearing: 19/07/2023 Date of pronouncement: 11/10/2023 ORDER Per R.K. Panda,…

Jain Irrigation Systems Ltd., Jalgaon vs. Dy. CIT, Jalgaon

In the result, the appeal of assessee is partly allowed

ITA 1070/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Dr. Vivek Aggarwal
Section 143(3)Section 253Section 28Section 36Section 37

…um is covered under "similar right or obligation" of the definition of "interest" u/s.2(28A) of the Act. The arguments of the appellant are not acceptable. The appellant also placed reliance, on the decision in the case of Bombay Dyeing Manufacturing Co. Ltd. 123 ITD 1 rendered by the Mumbai Bench of the Tribunal. The Hon'ble Tribunal held that premium paid in respect of Secured Premium Notes (SPNs) is in the nature of interest and allowable as deduction. There is a clear distinction between preference shares and SPNs. The SPNs are debt instruments whereas the preference shares are in the category of equity capit…

DLF Universal v. DCIT (123 ITD 1) — Cited in 4 Judgments | BharatTax