Godrej Properties Ltd. v. Addl.CIT

135 TTJ 426Income Tax Appellate Tribunal2010#14917 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2018.

Also reported as

14 Taxmann.com 65

Judgments citing Godrej Properties Ltd. v. Addl.CIT

ACIT, NEW DELHI vs. M/S. STEEL AUTHORITY OF INDIA LTD., NEW DELHI

ITA 4929/DEL/2012[2006-07]Status: DisposedITAT Delhi02 Nov 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: S/Shri M.P. Rastogi & P.N. Shastri, AdvocatesFor Respondent: Shri S.S. Rana, CIT DR
Section 115WSection 17

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3793/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4851/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3261/Del./2011 (ASSESSMENT YEAR : 2008-09) DCIT, Circle 9 (1), vs. M/s. Steel Authority of India Ltd., New Delhi. Ispat Bhawan, Lodhi Road, New Delhi. (PAN : AAACS7062F) ITA No.3285/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4689/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.2699/Del./2011 (ASSESSMENT YEAR : 2008-09) M/s. Steel Authority of India…

ACIT, NEW DELHI vs. M/S. STEEL AUTHORITY OF INDIA LTD., NEW DELHI

ITA 4928/DEL/2012[2006-07]Status: DisposedITAT Delhi02 Nov 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: S/Shri M.P. Rastogi & P.N. Shastri, AdvocatesFor Respondent: Shri S.S. Rana, CIT DR
Section 115WSection 17

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3793/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4851/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3261/Del./2011 (ASSESSMENT YEAR : 2008-09) DCIT, Circle 9 (1), vs. M/s. Steel Authority of India Ltd., New Delhi. Ispat Bhawan, Lodhi Road, New Delhi. (PAN : AAACS7062F) ITA No.3285/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4689/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.2699/Del./2011 (ASSESSMENT YEAR : 2008-09) M/s. Steel Authority of India…

DCIT, NEW DELHI vs. M/S STEEL AUTHORITY OF INDIA LTD., NEW DELHI

ITA 3261/DEL/2011[2008-09]Status: DisposedITAT Delhi02 Nov 2018AY 2008-09

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: S/Shri M.P. Rastogi & P.N. Shastri, AdvocatesFor Respondent: Shri S.S. Rana, CIT DR
Section 115WSection 17

…/2010, 3261/Del./2011, 3285/Del./2010, 4689/Del./2010, 2699/Del./2011 4928/Del./2012 & 4929/Del./2012 as such are not includible for FBT and relied upon the decisions rendered by coordinate Bench of the Tribunal in (i) Godrej Properties Ltd. Vs. Addl.CIT – 135 TTJ 426 (Mum.); (ii) Vijay Bank vs. JCIT – 14 taxman.com 65 (Bangl.); & (iii) Bosch Ltd. vs. DCIT – 15 taxman.com 187 (Bang.). 9. Before proceeding further provisions contained u/s 17(2)(vi) of the Act are extracted for ready perusal as under :- “17. For the purposes of sections 15 and 16 and of this section,— …………. (2) "perquisite" includes— ………. (…

STEEL AUTHORITY OF INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 2699/DEL/2011[2008-09]Status: DisposedITAT Delhi02 Nov 2018AY 2008-09

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: S/Shri M.P. Rastogi & P.N. Shastri, AdvocatesFor Respondent: Shri S.S. Rana, CIT DR
Section 115WSection 17

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3793/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4851/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3261/Del./2011 (ASSESSMENT YEAR : 2008-09) DCIT, Circle 9 (1), vs. M/s. Steel Authority of India Ltd., New Delhi. Ispat Bhawan, Lodhi Road, New Delhi. (PAN : AAACS7062F) ITA No.3285/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4689/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.2699/Del./2011 (ASSESSMENT YEAR : 2008-09) M/s. Steel Authority of India…

STEEL AUTHORITY OF INDIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 4689/DEL/2010[2007-08]Status: DisposedITAT Delhi02 Nov 2018AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: S/Shri M.P. Rastogi & P.N. Shastri, AdvocatesFor Respondent: Shri S.S. Rana, CIT DR
Section 115WSection 17

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3793/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4851/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3261/Del./2011 (ASSESSMENT YEAR : 2008-09) DCIT, Circle 9 (1), vs. M/s. Steel Authority of India Ltd., New Delhi. Ispat Bhawan, Lodhi Road, New Delhi. (PAN : AAACS7062F) ITA No.3285/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4689/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.2699/Del./2011 (ASSESSMENT YEAR : 2008-09) M/s. Steel Authority of India…

DCIT, NEW DELHI vs. M/S. STEEL AUTHORITY OF INDIA LTD., NEW DELHI

ITA 3793/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Nov 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: S/Shri M.P. Rastogi & P.N. Shastri, AdvocatesFor Respondent: Shri S.S. Rana, CIT DR
Section 115WSection 17

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3793/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4851/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3261/Del./2011 (ASSESSMENT YEAR : 2008-09) DCIT, Circle 9 (1), vs. M/s. Steel Authority of India Ltd., New Delhi. Ispat Bhawan, Lodhi Road, New Delhi. (PAN : AAACS7062F) ITA No.3285/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.4689/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.2699/Del./2011 (ASSESSMENT YEAR : 2008-09) M/s. Steel Authority of India…

Godrej Properties Ltd. v. Addl.CIT (135 TTJ 426) — Cited in 6 Judgments | BharatTax