(i) Instalment Supply (P) Ltd. CIT 149 ITR 52 (Del) (ii) CIT v. Hi Line Pens (P) Ltd.

43 SOT 59Income Tax Appellate Tribunal2011#24969 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2020.

Judgments citing (i) Instalment Supply (P) Ltd. CIT 149 ITR 52 (Del) (ii) CIT v. Hi Line Pens (P) Ltd.

Sri. Krishnan Ranjith, Kochi vs. The ACIT, Kochi

In the result, the appeal filed by the assessee is partly allowed

ITA 141/COCH/2020[2008-09]Status: DisposedITAT Cochin08 Jun 2020AY 2008-09

Bench: Shri George George K

For Appellant: Sri.K.GopiFor Respondent: Sri.B.Sajjive, Sr.AR

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No.141/Coch/2020 : Asst.Year 2008-2009 Sri.Krishnan Ranjith The Asst.Commissioner of 2A, Chackolas Water Scapes Vs. Income-tax, Cir.2(2) Pandit Karuppan Road Range -2 Thevara Kochi. Cochin – 682 013. PAN : ADLPR2984G. (Appellant) (Respondent) Appellant by : Sri.K.Gopi Respondent by : Sri.B.Sajjive, Sr.AR Date of Pronouncement : 15.06.2020 Date of Hearing : 11.06.2020 O R D E R This appeal at the instance of the assessee is directed against the order of the CIT(A), dated 27.11.2019. The relevant assess…

ITO 3(3)(3), Mumbai vs. Thebroma Foods P.Ltd, Mumbai

In the result, the appeal of the Revenue in ITA no

ITA 765/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Apr 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.765/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ Ito 3(3)(3) M/S. Theobroma Foods R.No. 672, Pvt. Ltd., Aayakar Bhavan, 101, Jamuna Sagar, V. M.K. Road, 59/60, Shahid Bhagat New Marine Lines, Singh Road, Mumbai-400020 Colaba, Mumbai 400005 स्थायी ऱेखा सं./ Pan: Aacct0588K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. D.G Pansari (Dr) Assessee By: Shri. Rohan Deshpande सुनवाई की तारीख /Date Of Hearing : 28.01.2019 घोषणा की तारीख /Date Of Pronouncement : 09.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 765/Mum/2017, Is Directed Against Appellate Order Dated 28.10.2016 In Appeal No. Cit(A)-8/It-344/15-16, Passed By Learned Commissioner Of Income Tax (Appeals)-8, Mumbai (Hereinafter Called ―The Cit(A)‖), For Assessment Year(Ay) 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 31.03.2015 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2012-13. I.T.A. No.765/Mum/2017

For Appellant: Shri. Rohan DeshpandeFor Respondent: Shri. D.G Pansari (DR)

Section 143(2)Section 143(3)Section 30

…Mum) • DCIT V/s Bijesh Thakkar (2012) 49 SOT 502 (Mum.) • Instalment Supply P.Ltd V/s CIT (1984) 149 ITR 52 (Del) • CIT V/s Dr.A.M.Singhvi (2008)302 ITR 26 (Raj) • CIT V/s Ayesha Hospitals P.Ltd (2007) 292 ITR 266 (Mad) • ACIT V/s M.M.Publications Ltd. (2011) 43 SOT 59 (Cochin) 5.2.7 In view of the above facts and circumstances, the net disallowance of Rs. 82,09,912/- (after depreciation) is deleted. This ground of appeal is allowed.‖ I.T.A. No.765/Mum/2017 6. The Revenue is aggrieved by the appellate order dated 28.10.2016 passed by Ld. CIT(A) and it was at the outset submitted by learned DR that there is a b…

Aries Exports P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 5841/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5841/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Aries Exports Pvt. Ltd., Deputy Commissioner Of बनाम/ Bhaktawar, 11 Th Floor, Income Tax – Circle 3(1), V. Nariman Point, Mumbai. Mumbai – 400 021. "थायी लेखा सं./Pan : Aacca2924N .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Aarsi Prasad

Section 143(3)Section 30

…eds to be charged to P&L account. In support, the assessee placed reliance on the following decisions:- (i) Instalment Supply (P) Ltd. CIT 149 ITR 52 (Del) (ii) CIT v. Hi Line Pens (P) Ltd. [2008] 306 ITR 182 (Del) (iii) ACIT v. M.M. Publications Ltd. (2011) 43 SOT 59 (Cochin) (Trib). ITA 5841/Mum/2012 5 The ld. CIT(A) observed that the assessee had spent an amount of Rs. 37,56,259/- on items of floor marbles and its fixing, civil work, flooring, civil work and painting on the premises which was taken on leave and license basis by the assessee and thus was not owned by the assessee. The total amount spent on…