Hotel Alankar v. CIT

133 ITR 866High Court1982#12117 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

Judgments citing Hotel Alankar v. CIT

M/S. Ndtv Studios Ltd., New Delhi vs. ITO, New Delhi

In the result, the Appeal filed by the assessee is dismissed

ITA 1622/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Aug 2022AY 2009-10

Bench: Shri N. K. Billaiya & Shri Yogesh Kumar U.S.

For Appellant: ShriFor Respondent: Shri Amit Shukla
Section 143(1)

…case. Even In the instant case, there is nothing on record which can suggest the potentiality and capability of the assessee to deliver the facilities available in a studio, in the period under consideration. 15. Further the decisions Hotel Alankar Vs. CIT, 133 ITR 866, CIT Vs. ESPN Software (India) (P) Ltd. (2008) 301 ITR 368, CIT Vs. Whirlpool of Inia Ltd, 318 ITR 347 (Del) and CIT Vs. Dhoomketu Builders & Development (P) Ltd. [2013] 34 taxmann.com 18 (Delhi) and other decisions, relied on by the Counsel for the Assessee are misplaced and distinguishable on facts and the same are not applicable to the facts a…

DCIT, Chennai vs. Pvp Ventures Ltd., Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 2308/CHNY/2014[2004-05]Status: DisposedITAT Chennai22 Feb 2022AY 2004-05

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Rajan, CITFor Respondent: Shri B. Ramakrishnan, FCA
Section 143(3)Section 28

…Tribunal which was based on a misdirection in law. Further, the Hon’ble Gujarat High Court in the case of Western India Sea Food (P) Ltd., supra, held as under:- 10. We may at this stage refer to another judgment of this court in Hotel Alankar v. CIT [1982] 133 ITR 866. In that case, the assessee was to commence a hotel business and was to start a boarding and lodging house. One of the partners of the firm placed his building at the disposal of the firm as his capital contribution. Expenses amounting to Rs. 45,708 were incurred in installing lights, making the building more ventilated, etc. The hotel was formal…

DCIT, Chennai vs. Pvp Ventures Ltd., Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 1707/CHNY/2013[2006-07]Status: DisposedITAT Chennai22 Feb 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Rajan, CITFor Respondent: Shri B. Ramakrishnan, FCA
Section 143(3)Section 28

…Tribunal which was based on a misdirection in law. Further, the Hon’ble Gujarat High Court in the case of Western India Sea Food (P) Ltd., supra, held as under:- 10. We may at this stage refer to another judgment of this court in Hotel Alankar v. CIT [1982] 133 ITR 866. In that case, the assessee was to commence a hotel business and was to start a boarding and lodging house. One of the partners of the firm placed his building at the disposal of the firm as his capital contribution. Expenses amounting to Rs. 45,708 were incurred in installing lights, making the building more ventilated, etc. The hotel was formal…

DCIT CC 6(3), Mumbai vs. Horizon Infrastructure Ltd, Mumbai

In the result, appeal filed by the assessee ITA No

ITA 844/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Aug 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…office premises etc., amounted to setting up of the business, even though the construction of the property was yet to begin. Similarly, the Hon’ble Gujarat High Court in the case of a Hotel and hospitability industry in case of Hotel Alankar Vs CIT (1982) 133 ITR 866, while recognizing, the question, whether a business is setup or not was essential question of fact and that it would largely depend upon the facts of each case and the nature of business held that in the case of a hotel, due waightage must given to the fact that it cannot commenced its activity overnight. The sum and substances of the ratio la…

Horizon Infrastructure Ltd(Now Known As Skil Infrastructure Limited), Mumbai vs. DCIT CC 6(3), Mumbai

In the result, appeal filed by the assessee ITA No

ITA 2470/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Aug 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…office premises etc., amounted to setting up of the business, even though the construction of the property was yet to begin. Similarly, the Hon’ble Gujarat High Court in the case of a Hotel and hospitability industry in case of Hotel Alankar Vs CIT (1982) 133 ITR 866, while recognizing, the question, whether a business is setup or not was essential question of fact and that it would largely depend upon the facts of each case and the nature of business held that in the case of a hotel, due waightage must given to the fact that it cannot commenced its activity overnight. The sum and substances of the ratio la…

Horizon Country Wide Logistics Ltd(Now Succeeded on Amalgamation by Skil Infrastructure Limited ), Mumbai vs. DCIT 1(2)(Presently ACIT--6(3)), Mumbai

In the result, appeal filed by the assessee ITA No

ITA 5817/MUM/2017[2010-11]Status: DisposedITAT Mumbai09 Aug 2019AY 2010-11

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…office premises etc., amounted to setting up of the business, even though the construction of the property was yet to begin. Similarly, the Hon’ble Gujarat High Court in the case of a Hotel and hospitability industry in case of Hotel Alankar Vs CIT (1982) 133 ITR 866, while recognizing, the question, whether a business is setup or not was essential question of fact and that it would largely depend upon the facts of each case and the nature of business held that in the case of a hotel, due waightage must given to the fact that it cannot commenced its activity overnight. The sum and substances of the ratio la…

DCIT CC 6(3), Mumbai vs. Horizon Infrastructure Ltd, Mumbai

In the result, appeal filed by the assessee ITA No

ITA 5779/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Aug 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Soodita No.2471/Mum/2018 (Assessment Year: 2013-14) (Assessment Year: 2014-15) Horizon Infrastructure Ltd. Vs. Dcit,Cc-6(3) (Now Known As Skil Air India Building Infrastructure Ltd.) Nariman Point Mumbai-400 021 Skil House, 209 Bank Street Cross Lane, Fort Mumbai-400 023

Section 14ASection 32

…office premises etc., amounted to setting up of the business, even though the construction of the property was yet to begin. Similarly, the Hon’ble Gujarat High Court in the case of a Hotel and hospitability industry in case of Hotel Alankar Vs CIT (1982) 133 ITR 866, while recognizing, the question, whether a business is setup or not was essential question of fact and that it would largely depend upon the facts of each case and the nature of business held that in the case of a hotel, due waightage must given to the fact that it cannot commenced its activity overnight. The sum and substances of the ratio la…

M/S. Oceanic Buildcon Pvt.Ltd., Baroda vs. The ACIT, Circle-4, Baroda

In the result, all the four appeals filed by the Assessee are allowed

ITA 3034/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2010-11

Bench: Shri Pramod Kumar & Shri Mahavir Prasad)

For Appellant: Shri Mukund Bakshi, ARFor Respondent: Shri S. K. Dev, Sr. D.R
Section 27l

…to be allowed. Reliance was placed on under noted judgments: • Dhoomketu Builders & Development Pvt. Ltd. Vs. ACIT 17 taxmann.com 36 (Trib.Delhi)-Confirmed in 34 taxmann.com 18 (Delhi) • Tetron Commercial Ltd. Vs. CIT 261 ITR 422 (Cal) • Hotel Alankar Vs. CIT 133 ITR 866 (Guj.) • Hagwood Commercial Developers Pvt. Ltd. Vs. ACIT 82 taxniann.com 475 Mum. Trib.) 11 & ITA Nos. 1865, 1866 & 3487/Ahd/2016 . A.Ys. 2010-11 to 2013-14 17. In Hagwood Commercial Developers Pvt. Ltd. Vs. ACIT 82 taxniann.com 475 Mum. Tribunal held : “Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowablity of (Capital…

Hotel Alankar v. CIT (133 ITR 866) — Cited in 8 Judgments | BharatTax