Hutchison Essar Telecom Ltd. v. JCIT

33 Taxmann.com 642Reported decision2013#17753 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Judgments citing Hutchison Essar Telecom Ltd. v. JCIT

GUARDIAN NUTRITION & HEALTH SUPPLEMENTS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(2), NEW DELHI

Appeal of the assessee is dismissed

ITA 6738/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2012-13

Section 143(3)Section 36(1)(iii)Section 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2012-13 M/s Guardian Nutrition & Health Supplements Vs DCIT, Circle 10(2), Pvt. Ltd., New Delhi. A-258, Phase-I, Okhla Industrial Area, New Delhi-110020. PAN:AACCG2848K APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. Anuj Garg, Sr. DR Date of hearing 21.11.2022 Date of pronouncement 21.11.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commiss…

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

…t of the donation as Cash Credit u/s 68 of I. T, Act to the total income of the appellant amounted to double addition which is not permissible. Reliance is placed on the following judgements :- 56 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 1 [2013] 33 Taxmann.com 642 Section 68, read with section 11, of the (Delhi) High Court of Delhi in Income-tax Act, 1961-Cash'credits [In the case of Director of Income case of charitable trust] - Assessment Tax Vs. Hans Raj Samarak year 2006-07 - Assessing Officer Society. disallowed deduction under section 11 on finding unaccounted money by way of anonymous donatio…

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue stands dismissed

ITA 557/LKW/2018[2014-15]Status: DisposedITAT Lucknow28 Jun 2019AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-2015

Section 11

…r charitable purpose. In my considered opinion addrng part of the donation as Cash Credit u/s 68 of I. T, Act to the total income of the appellant amounted to double addition which is not permissible. Reliance is placed on the following judgements :- 1 [2013] 33 Taxmann.com 642 Section 68, read with section 11, of the (Delhi) High Court of Delhi in Income-tax Act, 1961-Cash'credits [In the case of Director of Income case of charitable trust] - Assessment Tax Vs. Hans Raj Samarak year 2006-07 - Assessing Officer I.T.A. No.557/Lkw/2018 Assessment Year:2014-15 20 Society. disallowed deduction under section 11 on f…

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue is dismissed

ITA 557/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Mar 2019AY 2013-14

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

Section 11Section 32Section 68

…or charitable purpose. In my considered opinion addrng part of the donation as Cash Credit u/s 68 of I. T, Act to the total income of the appellant amounted to double addition which is not permissible. Reliance is placed on the following judgements :- [2013] 33 Taxmann.com 642 Section 68, read with section 11, of the 1 (Delhi) High Court of Delhi in Income-tax Act, 1961-Cash'credits [In the case of Director of Income case of charitable trust] - Assessment Tax Vs. Hans Raj Samarak year 2006-07 - Assessing Officer Society. disallowed deduction under section 11 on finding unaccounted money by way of anonymous donat…