Gemini Communication Ltd. v. ACIT

19 ITR 1Reported decision2012#23417 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(3)Section 147Section 148Section 234A

Judgments citing Gemini Communication Ltd. v. ACIT

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1154/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Jun 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Ashok Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 139Section 139(1)Section 139(4)Section 143(1)Section 234ASection 80Section 80ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1154/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Aravali Buildhomes LLP AO CPC, Vs. F. No. 205 Block A, Anukamapa Jaipur Residency, Durgapura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFFA 5163 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashok Kumar Gupta, Adv. jktLo dh vksj ls@…

BLUEPRINT INFRAHOMES LLP,JAIPUR vs. ADIT CPC BENGALURU OR ITO WARD 6(1) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 68/JPR/2023[2021-22]Status: DisposedITAT Jaipur30 Aug 2023AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(1)Section 234ASection 801BSection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 68/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2021-22 Blueprint Infrahomes LLP cuke ADIT-CPC, Bengaluru Or J-17, Nehrau Sahkar Marg, Vs. ITO, Behind IOC Petrol Pump, Jaipur. Ward-6(1), Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAQFB 7437 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Shrawan Kuma…

GUARDIAN NUTRITION & HEALTH SUPPLEMENTS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(2), NEW DELHI

Appeal of the assessee is dismissed

ITA 6738/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2012-13

Section 143(3)Section 36(1)(iii)Section 40

…nvestments or advances. Where an assessee seeks to deduct certain items from his business profits, the onus of proving the same falls on him. The burden of proving a claim to an allowance or deduction is on an assessee. (See CIT v. Calcutta Agency Ltd. [1951] 19 ITR 1 91 (SC)). If the assessee makes a claim to deduction in terms of section 36 of the Act for the purpose of computation of income referred to in section 28 of the Act, he has to place materials in support of his claim of entitlement to the deduction. Section 36(1)(iii) relates to the amount of interest paid on capital borrowed for the purposes of the…

Gemini Communication Ltd. v. ACIT (19 ITR 1) — Cited in 3 Judgments | BharatTax