Hindustan Coca Cola Beverages P. Ltd. v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

…verages vs. CIT reported in (2018) 402 ITR 539 (Raj) in which it was held that in a competitive world to grow the business, if such expenses are incurred the same cannot be disallowed. Similarly in the case of CIT vs. Devayhi Beverages Ltd. reported in (2008) 296 ITR 41 (Del) it was held that the Tribunal has rightly noted that the CIT(A) could not assume the role of the assessee and decide what should have been the appropriate expenditure towards discount, etc. 17. The CIT(A) has considered the findings given by the Assessing Officer and the submissions made by the assessee during the appellate proceedings and a…

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

…verages vs. CIT reported in (2018) 402 ITR 539 (Raj) in which it was held that in a competitive world to grow the business, if such expenses are incurred the same cannot be disallowed. Similarly in the case of CIT vs. Devayhi Beverages Ltd. reported in (2008) 296 ITR 41 (Del) it was held that the Tribunal has rightly noted that the CIT(A) could not assume the role of the assessee and decide what should have been the appropriate expenditure towards discount, etc. 17. The CIT(A) has considered the findings given by the Assessing Officer and the submissions made by the assessee during the appellate proceedings and a…

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

…verages vs. CIT reported in (2018) 402 ITR 539 (Raj) in which it was held that in a competitive world to grow the business, if such expenses are incurred the same cannot be disallowed. Similarly in the case of CIT vs. Devayhi Beverages Ltd. reported in (2008) 296 ITR 41 (Del) it was held that the Tribunal has rightly noted that the CIT(A) could not assume the role of the assessee and decide what should have been the appropriate expenditure towards discount, etc. 17. The CIT(A) has considered the findings given by the Assessing Officer and the submissions made by the assessee during the appellate proceedings and a…

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

…ees have failed to pay tax on their income. 11.Without Prejudice, the learned Commissioner of Income Tax(Appeals) ought to have directed the Assessing Officer to follow the judgment of the Supreme Court in the case Hindustan Coca Cola Beverages P Ltd. Vs CIT 211 CTR 545. ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years: 2013-14 & 2014-15 Public Service Commission That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing.” 4. The brief facts of the case are that the assessee is a State Organization being an autonomous body which came in…

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

…ees have failed to pay tax on their income. 11.Without Prejudice, the learned Commissioner of Income Tax(Appeals) ought to have directed the Assessing Officer to follow the judgment of the Supreme Court in the case Hindustan Coca Cola Beverages P Ltd. Vs CIT 211 CTR 545. ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years: 2013-14 & 2014-15 Public Service Commission That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing.” 4. The brief facts of the case are that the assessee is a State Organization being an autonomous body which came in…

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

…ees have failed to pay tax on their income. 11.Without Prejudice, the learned Commissioner of Income Tax(Appeals) ought to have directed the Assessing Officer to follow the judgment of the Supreme Court in the case Hindustan Coca Cola Beverages P Ltd. Vs CIT 211 CTR 545. ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years: 2013-14 & 2014-15 Public Service Commission That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing.” 4. The brief facts of the case are that the assessee is a State Organization being an autonomous body which came in…

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

…ees have failed to pay tax on their income. 11.Without Prejudice, the learned Commissioner of Income Tax(Appeals) ought to have directed the Assessing Officer to follow the judgment of the Supreme Court in the case Hindustan Coca Cola Beverages P Ltd. Vs CIT 211 CTR 545. ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years: 2013-14 & 2014-15 Public Service Commission That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing.” 4. The brief facts of the case are that the assessee is a State Organization being an autonomous body which came in…

RAMESH ANAND,INDORE vs. INCOME TAX OFFICER-4(1), INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Ramesh Anand Ito, 4(1), C/O G.J. Shah & Co., 416, बनाम/ Manas Bhawan Main, 11, Indore Vs. Rnt Marg, Indore (Appellant) (Revenue) Pan: Aeapa1661F Appellant By Shri Pankaj Shah, Ca Respondent By Shri K.C. Selvamni Sr. Dr Date Of Hearing: 20.11.2018 Date Of Pronouncement: 27.11.2018 आदेश / O R D E R Per Manish Borad, A.M: This Appeal Of Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-Ii, Indore, (In Short ‘Cit(A)’), Dated 16.11.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On Ramesh Anand

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Ramesh Anand ITO, 4(1), C/o G.J. Shah & Co., 416, बनाम/ Manas Bhawan Main, 11, Indore Vs. RNT Marg, Indore (Appellant) (Revenue) PAN: AEAPA1661F Appellant by Shri Pankaj Shah, CA Respondent by Shri K.C. Selvamni Sr. DR Date of Hearing: 20.11.2018 Date of Pronouncement: 27.11.2018 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal of Assessee pertaining to A.Y. 2012-13 is directed against the order of Ld. Co…

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

…Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David & Co. P Ltd Vs. CIT 118 ITR 261 (SC) 86-94 16 S.A. Builders Ltd Vs. CIT 288 ITR 1 (SC) 95-100 20 CIT Vs. Dalmia Cement (B) Ltd. 254 ITR 377 (Del) 116-120 21 CIT Vs. Devayhi Beverages Ltd 296 ITR 41 (Del) 121-122 31 Kashiram Radhakishan Vs CIT 155 ITR 609 (Raj) 201-206 32 DN Sinha Vs. CIT 102 ITR 491 (Cal) 207-211 45 Asis Power Projects Vs. DCIT 370 ITR 256 (Kar) 273-277 Sl.No CASE LAWS ON DIVERSION BY OVERRIDING TITLES Page No. 48 CIT Vs. Champa Properties Pvt.Ltd. .212 ITR 303 [Cal] 313-316 49 Rajkot D…

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

…Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David & Co. P Ltd Vs. CIT 118 ITR 261 (SC) 86-94 16 S.A. Builders Ltd Vs. CIT 288 ITR 1 (SC) 95-100 20 CIT Vs. Dalmia Cement (B) Ltd. 254 ITR 377 (Del) 116-120 21 CIT Vs. Devayhi Beverages Ltd 296 ITR 41 (Del) 121-122 31 Kashiram Radhakishan Vs CIT 155 ITR 609 (Raj) 201-206 32 DN Sinha Vs. CIT 102 ITR 491 (Cal) 207-211 45 Asis Power Projects Vs. DCIT 370 ITR 256 (Kar) 273-277 Sl.No CASE LAWS ON DIVERSION BY OVERRIDING TITLES Page No. 48 CIT Vs. Champa Properties Pvt.Ltd. .212 ITR 303 [Cal] 313-316 49 Rajkot D…