Ghatge Patil Ltd. v. ACIT

11 Taxmann.com 168Reported decision2011#10313 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Issues it is cited on

section 115wasection 10(4)section 2(43)section 115wsection 194a(1)section 2(28a)section 194a(3)section 40(a)(ii)far analysissection 135prohibited by lawsection 194h

Judgments citing Ghatge Patil Ltd. v. ACIT

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 20/DEL/2021[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 19/DEL/2021[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 18/DEL/2021[2011-12]Status: DisposedITAT Delhi30 Jul 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 17/DEL/2021[2010-11]Status: DisposedITAT Delhi30 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

ACIT, CIRCLE-8(2), NEW DELHI vs. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 6953/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

ACIT, CIRCLE-8(2), NEW DELHI vs. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD.,, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 5538/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

ACIT, CIRCLE-8(2), NEW DELHI vs. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD.,, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 5994/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

ACIT, NEW DELHI vs. M/S. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD.,, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2260/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

M/S EXPEDITORS INTERNATIONAL (INDIA) PVT LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2242/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

DCIT (TDS) 2(1), MUMBAI vs. LAQSHYA MEDIA P. LTD, MUMBAI

In the result, appeal filed by the revenue stands dismissed

ITA 5157/MUM/2014[2011-12]Status: DisposedITAT Mumbai15 Feb 2017AY 2011-12

Bench: S/Shri Rajendra, A.M. & Sanjay Garg,J.M. आयकर अपील अपील संसंसंसं./Ita No.5157/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit (Tds)-2(1) M/S. Laqshya Media Pvt. Ltd. Room No.702, 7Th Floor, Laqshya House , Next To Rameshwar Smt. K.G. Mittal Ayirvedic Hospital Temple, Saraswati Baug Society Vs. Building, Charni Rd. Rd.,Jogeshwari (E) Mumbai-400 002. Mumbai-400 060. Pan: Aaacl 5004 C (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Uday Bhaskar Jakke Assessee By: Shri S. Sriram सुनवाई क" तारीख / Date Of Hearing: 23.01.2017 घोषणा क" तारीख / Date Of Pronouncement: 15.02.2017 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act)

For Appellant: Shri S. SriramFor Respondent: Shri Uday Bhaskar Jakke
Section 133Section 133(6)Section 194A(3)Section 194CSection 194HSection 194JSection 201Section 201(1)Section 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण “ए” "यायपीठ "यायपीठ मुंबई मुंबई म"। म"। आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण "यायपीठ "यायपीठ मुंबई मुंबई म"। म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संजय गग" ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sanjay Garg,J.M. आयकर अपील अपील संसंसंसं./ITA No.5157/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" DCIT (TDS)-2(1) M/s. Laqshya Media Pvt. Ltd. Room No.702, 7th Floor, Laqshya House , Next to Rameshwar Smt. K.G. Mittal Ayirvedic Hospital Temple, Saraswati Baug Society…