Excellent Commercial Enterprices and Investment Ltd. 282 ITR 423 (Del.), Southern Travels v. ACIT

210 Taxmann 9High Court2012#23734 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2017.

Judgments citing Excellent Commercial Enterprices and Investment Ltd. 282 ITR 423 (Del.), Southern Travels v. ACIT

M.K. CREATIONS,MUMBAI vs. ITO WD 14(1)(3), MUMBAI

The appeal of the assessee is allowed

ITA 3885/MUM/2014[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Years: 2010-11 M/S M.K. Creations, Income Tax Officer C/O- Shankarlal Jain & Ward-14(1)(3), बनाम/ Associates, Earnest House, Vs. 12, Engineer Building, Nariman Point, 265, Princess Street, Mumbai-400021 Mumbai-400002 ("नधा"रती/Assessee) (राज"व /Revenue) Pa No.:-Aaafm2004J "नधा"रती क" ओर से / Assessee By Shri Shankarlal Jain Shri Suman Kumar-Dr राज"व क" ओर से / Revenue By 06/04/2017 सुनवाई क" तार"ख / Date Of Hearing : 07/04/2017 आदेश क" तार"ख /Date Of Order:

Section 14Section 143(3)Section 50Section 72

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Years: 2010-11 M/s M.K. Creations, Income Tax Officer C/o- Shankarlal Jain & Ward-14(1)(3), बनाम/ Associates, Earnest House, Vs. 12, Engineer Building, Nariman Point, 265, Princess Street, Mumbai-400021 Mumbai-400002 ("नधा"रती/Assessee) (राज"व /Revenue) PA No.:-AAAFM2004J "नधा"रती क" ओर से / Assessee by Shri Shankarlal Jain Shri Suman Kumar-…

CIFCO LTD,MUMBAI vs. ITO 3(1)(1), MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 7875/MUM/2010[2006-07]Status: DisposedITAT Mumbai02 Mar 2016AY 2006-07

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.7875/Mum/2010 (ननधधायण वषा / Assessment Year:2006-07) Cifco Ltd, बनाम/ Income Tax Officer 3(1)(1), Bhupen Chambers, Aayakar Bhavan, Vs. Dalal Street, M K Road, Fort, Mumbai-400020 Mumbai-400023 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 50

…rovisions of sec. 50 of the Act. Hence the brought forward business losses should be allowed to be set off against the STCG computed u/s 50 of the Act. In this regard, he placed reliance on the following case law:- (a) Lavish Apartment (P) Ltd Vs. ACIT (2012)(210 Taxmann 9) (b) Sri Padmavathi Srinivasa Cotton Ginning & Pressing Factory Vs. DCIT (125 TTJ (Visakha) 411). (c) Digital Electronics Ltd Vs. Addl. CIT (2011)(135 TTJ (Mum) 419). 6 13. We have carefully considered the above said decisions. In the case of Lavish Apartments, the issue was relating to set off brought forward business loss against the income…

K S VENKATESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL

ITA/416/2009HC Karnataka03 Jul 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 143(2)Section 143(3)Section 154Section 260Section 72

…1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 3RD DAY OF JULY, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MR. JUSTICE ARAVIND KUMAR ITA NO.416/2009 BETWEEN: K.S.VENKATESH NO.29, WEST PARK ROAD MALLESWARAM BENGALURU-560 010 ..APPELLANT (BY SRI.A.SHANKAR & SRI.M.LAVA, ADVOCATES) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), CENTRAL REVENUE BUILDINGS QUEENS ROAD, BENGALURU-560001 ..RESPONDENT (BY SRI.K.V.ARAVIND, ADVOCATE) THIS ITA IS FILED UNDER SEC…