Hotel Rajmahal v. CIT

152 ITR 218Reported decision#14965 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2020.

Judgments citing Hotel Rajmahal v. CIT

Lotus Labs Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 2207/BANG/2017[2013-14]Status: DisposedITAT Bangalore13 May 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2207/Bang/2017 Assessment Year : 2013 – 14

For Appellant: Shri. Chavli Narayan, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143Section 143(3)Section 144CSection 80

…eciating the fact that such stamp duty is a revenue expenditure eligible for deduction u/s 37 of the Act. b. The learned AO/ Hon'ble DRP has erred, in law and on facts, in relying on the judgement of Karnataka High Court in case of Hotel Rajmahal vs CIT (Kar) 152 ITR 218, without appreciating the fact that the stamp duty was incurred for the renewal of lease deed for an existing premise, therefore would be a revenue expenditure. Provision for expenses for normal tax computation 13. The learned AO/ Honble DRP has erred, in law and on facts, in disallowing provision for expenses of Rs. 10,11,320 created by the App…

Sri Ramesh Harish, Bangalore vs. Income Tax Officer Ward-2(1), Bangalore

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

ITA 585/BANG/2017[2011-12]Status: DisposedITAT Bangalore11 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…for registration and processing fee of the mining lease was claimed to be revenue expenditure by the assessee, but the AO treated the same to be capital expenditure having relied upon the Hon'ble jurisdictional High Court in the case of Hotel Rajmahal v. CIT, 152 ITR 218. 31. Aggrieved the assessee preferred appeal before the CIT(Appeals), but the CIT(Appeals) has following the judgment of Hon'ble jurisdictional High Court confirmed the order of AO as mining lease was obtained for 20 years and the expenditure incurred relating to obtaining mining lease is of capital nature. 32. Now the assessee is before us a…

DCIT vs. Sandur Mangnies and Iron Ores Ltd

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

ITA 585/BANG/2013[2007-08]Status: DisposedITAT Bangalore11 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…for registration and processing fee of the mining lease was claimed to be revenue expenditure by the assessee, but the AO treated the same to be capital expenditure having relied upon the Hon'ble jurisdictional High Court in the case of Hotel Rajmahal v. CIT, 152 ITR 218. 31. Aggrieved the assessee preferred appeal before the CIT(Appeals), but the CIT(Appeals) has following the judgment of Hon'ble jurisdictional High Court confirmed the order of AO as mining lease was obtained for 20 years and the expenditure incurred relating to obtaining mining lease is of capital nature. 32. Now the assessee is before us a…

M/S the Sandur Manganese & Iron Ores Ltd., Bellary vs. DCIT, Bellary

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

ITA 559/BANG/2013[2008-09]Status: DisposedITAT Bangalore11 Oct 2017AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…for registration and processing fee of the mining lease was claimed to be revenue expenditure by the assessee, but the AO treated the same to be capital expenditure having relied upon the Hon'ble jurisdictional High Court in the case of Hotel Rajmahal v. CIT, 152 ITR 218. 31. Aggrieved the assessee preferred appeal before the CIT(Appeals), but the CIT(Appeals) has following the judgment of Hon'ble jurisdictional High Court confirmed the order of AO as mining lease was obtained for 20 years and the expenditure incurred relating to obtaining mining lease is of capital nature. 32. Now the assessee is before us a…

M/S the Sandur Manganese & Iron Ores Ltd., Bellary vs. DCIT, Bellary

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

ITA 558/BANG/2013[2007-08]Status: DisposedITAT Bangalore11 Oct 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3

…for registration and processing fee of the mining lease was claimed to be revenue expenditure by the assessee, but the AO treated the same to be capital expenditure having relied upon the Hon'ble jurisdictional High Court in the case of Hotel Rajmahal v. CIT, 152 ITR 218. 31. Aggrieved the assessee preferred appeal before the CIT(Appeals), but the CIT(Appeals) has following the judgment of Hon'ble jurisdictional High Court confirmed the order of AO as mining lease was obtained for 20 years and the expenditure incurred relating to obtaining mining lease is of capital nature. 32. Now the assessee is before us a…

DCIT, New Delhi vs. M/S. Intuit Technology Services Ltd., Bangalore

In the result appeal filed by the revenue stands dismissed

ITA 1892/DEL/2013[2008-09]Status: DisposedITAT Delhi25 Jul 2016AY 2008-09

Bench: Shri Pramod Kumar & Smt. Beena A. Pillai

For Appellant: Shri S.P. Singh, ARFor Respondent: Shri Amrendra Kumar, CIT DR
Section 143(2)Section 144CSection 246ASection 92BSection 92C

…se of Shree Krishna Tiles and Potteries Madras Pvt. Ltd. Vs. CIT reported in 173 ITR 311. Hon’ble Madras High Court in Srikrishna Tiles (supra), has disagreed with the decision of Hon’ble Karnataka High Court in the case of Hotel Raj Mahal vs. CIT reported in 152 ITR 218. It has been held by Hon’ble Madras High Court that Hon’ble Karnataka High Court while dealing the issue has really not discuss the matter in detail but held that went for the 1st time the assessee enters into a lease deed securing lease holding rights for a long period, the expenditure incurred on stamp duty, registration and 18 I.T.A.No.1892/De…

Hotel Rajmahal v. CIT (152 ITR 218) — Cited in 6 Judgments | BharatTax