Haryana Land Reclamation & Development Corpn v. CIT I.T.A.Nos.1436 & 1643/Mds/14

302 ITR 218High Court2008#17595 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2015 to 2024.

Sections most often in play

Section 147Section 14ASection 14A(1)Section 14A(2)Section 154Section 28Section 30-37Section 36

Judgments citing Haryana Land Reclamation & Development Corpn v. CIT I.T.A.Nos.1436 & 1643/Mds/14

ACIT, Circle- 24(1), New Delhi vs. Span India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6451/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Mar 2024AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Deepti Chandola, Sr. DR
Section 14Section 14(2)Section 14ASection 14A(2)

…hat the AO has mentioned from page nos. 3 to 12 about the dissatisfaction and the disallowances have been completed in accordance with the provisions of Rule 8D(2). He relied on the judgments in the case of Haryana Land Reclamation and Development Corporation 302 ITR 218 (P&H), Dhanuka & Sons 12 Taxmann 227 (Col.), Abhishek Industries 286 ITR 128 (P&H) 6. Rebutting the arguments of ld. DR, it was argued that most of the investments were made in the earlier year and from the assessee’s own funds and in the absence of invocation of Section 14A(2), no further disallowance is called for. 7. Heard the arguments of bot…

U.K. Paints India Ltd., New Delhi vs. ACIT, Central Circle- 8, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7604/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Nov 2020AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7604/Del/2017 : Asstt. Year : 2014-15 U.K. Paints India Ltd., Vs Acit, 19, Dda Commercial Complex, Central Circle-8, Kailash Colony Extn., Zamrudpur, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacu0057C Assessee By : Sh. Pradeep Dinodia, Fca Revenue By : Sh. Ramesh Kumar, Sr. Dr Date Of Hearing: 18.11.2020 Date Of Pronouncement: 27.11.2020

For Appellant: Sh. Pradeep Dinodia, FCAFor Respondent: Sh. Ramesh Kumar, Sr. DR
Section 14ASection 14A(2)Section 28Section 36(2)Section 37

…U.K. Paints India Ltd. from page nos. 3 to 12 about the dissatisfaction and the disallowances have been completed in accordance with the provisions of Rule 8D(2). He relied on the judgments in the case of Haryana Land Reclamation and Development Corporation 302 ITR 218 (P&H), Dhanuka & Sons 12 Taxmann 227 (Col.), Abhishek Industries 286 ITR 128 (P&H) 6. Rebutting the arguments of ld. DR, it was argued that most of the investments were made in the earlier year and from the assessee’s own funds and in the absence of invocation of Section 14A(2), no further disallowance is called for. 7. Heard the arguments of b…

Ambattur Clothing Ltd., Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 910/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Dec 2015AY 2010-11

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1436, 1643/Mds/2014, 910/Mds/2015 ("नधा"रण वष" / Assessment Year : 2008-09, 2009-10 & 2010-2011)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. Rajib Kumar Hota, IRS, CIT
Section 10BSection 14ASection 14A(2)

…isions. With regard to onus, the Special Bench of Mumbai Tribunal in the case of Daga Capital Management P Ltd (117 ITD 169) (2008) has observed the decision of Punjab & Haryana High Court in the case of Haryana Land Reclamation and Development Corporation (302 ITR 218) wherein it has held that, "From the judgment of the Punjab and Haryana High Court in Haryana Land Reclamation & Development Corpn. v. CIT I.T.A.Nos.1436 & 1643/Mds/14 & :- 12 -: I.T.A. No.910/Mds/2015. (2008) 302 ITR 218, two things are noticeable, viz., first, the onus to prove that the expenditure was incurred in the taxable business opera…

Ambattur Clothing Ltd., Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 1643/CHNY/2014[2009-10]Status: DisposedITAT Chennai28 Dec 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1436, 1643/Mds/2014, 910/Mds/2015 ("नधा"रण वष" / Assessment Year : 2008-09, 2009-10 & 2010-2011)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. Rajib Kumar Hota, IRS, CIT
Section 10BSection 14ASection 14A(2)

…isions. With regard to onus, the Special Bench of Mumbai Tribunal in the case of Daga Capital Management P Ltd (117 ITD 169) (2008) has observed the decision of Punjab & Haryana High Court in the case of Haryana Land Reclamation and Development Corporation (302 ITR 218) wherein it has held that, "From the judgment of the Punjab and Haryana High Court in Haryana Land Reclamation & Development Corpn. v. CIT I.T.A.Nos.1436 & 1643/Mds/14 & :- 12 -: I.T.A. No.910/Mds/2015. (2008) 302 ITR 218, two things are noticeable, viz., first, the onus to prove that the expenditure was incurred in the taxable business opera…

Ambattur Clothing Ltd., Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 1436/CHNY/2014[2008-09]Status: DisposedITAT Chennai28 Dec 2015AY 2008-09

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1436, 1643/Mds/2014, 910/Mds/2015 ("नधा"रण वष" / Assessment Year : 2008-09, 2009-10 & 2010-2011)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. Rajib Kumar Hota, IRS, CIT
Section 10BSection 14ASection 14A(2)

…isions. With regard to onus, the Special Bench of Mumbai Tribunal in the case of Daga Capital Management P Ltd (117 ITD 169) (2008) has observed the decision of Punjab & Haryana High Court in the case of Haryana Land Reclamation and Development Corporation (302 ITR 218) wherein it has held that, "From the judgment of the Punjab and Haryana High Court in Haryana Land Reclamation & Development Corpn. v. CIT I.T.A.Nos.1436 & 1643/Mds/14 & :- 12 -: I.T.A. No.910/Mds/2015. (2008) 302 ITR 218, two things are noticeable, viz., first, the onus to prove that the expenditure was incurred in the taxable business opera…

Haryana Land Reclamation & Development Corpn v. CIT I.T.A.Nos.1436 & 1643/Mds/14 (302 ITR 218) — Cited in 5 Judgments | BharatTax