(i) R.T. Balasubmramaniam v. ITO

15 Taxmann.com 4High Court2011#15004 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also reported as

50 ITD 512

Sections most often in play

Section 143(3)Section 147Section 14ASection 153ASection 36(1)(iii)Section 8D

Judgments citing (i) R.T. Balasubmramaniam v. ITO

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. R R INDUSTRIES LIMITED, CHENNAI

In the result, appeal filed by the revenue stands dismissed

ITA 2502/CHNY/2024[2018-19]Status: DisposedITAT Chennai24 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2502/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-2019) The Assistant Commissioner Of Vs. R R Industries Limited, Income Tax, Tvk Industrial Estate, Company Circle 1(1) Guindy, Chennai. Chennai 600 032. [Pan:Aaacr 3594H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri M.K. Rangaswamy, Fca ""यथ" क" ओर से /Respondent By : Ms. D. Komali Krishna, Cit. सुनवाई क" तार"ख/Date Of Hearing : 16.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri M.K. Rangaswamy, FCAFor Respondent: Ms. D. Komali Krishna, CIT
Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.2502/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-2019) The Assistant Commissioner of Vs. R R Industries Limited, Income Tax, TVK Industrial Estate, Company Circle 1(1) Guindy, Chennai. Chennai 600 032. [PAN:AAACR 3594H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri M.K. Ran…

SOHANLAL KAWAR,SHIMOGA vs. INCOME-TAX OFFICER, WARD-1 & TPS, SHIMOGA

In the result, all the appeals are allowed for statistical purposes

ITA 574/BANG/2023[2015-16]Status: DisposedITAT Bangalore25 Sept 2023AY 2015-16
For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 234ASection 36Section 36(1)(iii)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “A” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 572 to 574/Bang/2023 Assessment years : 2013-14 to 2015-16 Sohanlal Kawar, Vs. The Income Tax Officer, C/o. Myco Textiles, Ward 1, B.H. Road, Shimoga. Bhadravati – 556 016. PAN: ALEPK 4741P APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 25.09.2023 Date of Pronouncement : 25.09.2023 O R D E R These three appeals by the assessee are against the SEPARATE orders of the CIT(Appeals), National Faceless Appeal C…

SOHANLAL KAWAR ,SHIMOGA vs. INCOME-TAX OFFICER, WARD-1,TPS, SHIMOGA

In the result, all the appeals are allowed for statistical purposes

ITA 573/BANG/2023[2014-15]Status: DisposedITAT Bangalore25 Sept 2023AY 2014-15
For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 234ASection 36Section 36(1)(iii)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “A” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 572 to 574/Bang/2023 Assessment years : 2013-14 to 2015-16 Sohanlal Kawar, Vs. The Income Tax Officer, C/o. Myco Textiles, Ward 1, B.H. Road, Shimoga. Bhadravati – 556 016. PAN: ALEPK 4741P APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 25.09.2023 Date of Pronouncement : 25.09.2023 O R D E R These three appeals by the assessee are against the SEPARATE orders of the CIT(Appeals), National Faceless Appeal C…

SOHANLAL KAWAR,SHIMOGA vs. INCOME-TAX OFFICER, WAR-1 & TPS, SHIMOGA

In the result, all the appeals are allowed for statistical purposes

ITA 572/BANG/2023[2013-14]Status: DisposedITAT Bangalore25 Sept 2023AY 2013-14
For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 234ASection 36Section 36(1)(iii)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “A” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 572 to 574/Bang/2023 Assessment years : 2013-14 to 2015-16 Sohanlal Kawar, Vs. The Income Tax Officer, C/o. Myco Textiles, Ward 1, B.H. Road, Shimoga. Bhadravati – 556 016. PAN: ALEPK 4741P APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 25.09.2023 Date of Pronouncement : 25.09.2023 O R D E R These three appeals by the assessee are against the SEPARATE orders of the CIT(Appeals), National Faceless Appeal C…

DR. KAMAL KUMAR SETHI,NEW DELHI vs. ACIT, CIRCLE- 61(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 4525/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Jul 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2014-15

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 10(34)Section 14ASection 271(1)(c)Section 36(1)(iii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2014-15 Dr. Kamal Kumar Sethi, Vs. ACIT, Circle-61(1), 41, Uday Park, New Delhi, August Kranti Marg, New Delhi Pin 110 049 PAN AABPS2925H (Appellant) (Respondent) Assessee by: Shri Sidhant Arora, CA Department by: Shri Anuj Garg, Sr. DR Date of Hearing: 04.07.2022 Date of 04.07.2022 pronouncement O R D E R PER ASTHA CHANDRA The appeal by the assessee is directed against the order dated 27.04.2018 of the Ld. Commissioner of Income Tax (Appeals)-20, New…

ASCENDAS IT PARK (PUNE) PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal filed by the assessee stands dismissed

ITA 966/PUN/2017[2013-14]Status: DisposedITAT Pune27 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.966/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14 Ascendas It Park (Pune) Vs. Dcit, Circle- 1(1), Private Limited, Pune. Unit No.607 & 608, 6Th Floor, Amar Business Park, Survey No.105 (3), Baner, Pune- 411045. Pan : Aafca4840E Appellant Respondent Assessee By : Smt. Chandni Shah Revenue By : Shri M. G. Jasnani Date Of Hearing : 22.03.2022 Date Of Pronouncement : 27.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 1, Pune [‘Cit(A)’ For Short] Dated 31.01.2017 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Ground Of Appeal :- “Ground 1: Treating General Management Fees Paid By The Appellant To Be Capital In Nature On The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals) Erred In Confirming The Action

For Appellant: Smt. Chandni ShahFor Respondent: Shri M. G. Jasnani
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.966/PUN/2017 िनधा"रण वष" / Assessment Year: 2013-14 Ascendas IT Park (Pune) Vs. DCIT, Circle- 1(1), Private Limited, Pune. Unit No.607 & 608, 6th Floor, Amar Business Park, Survey No.105 (3), Baner, Pune- 411045. PAN : AAFCA4840E Appellant Respondent Assessee by : Smt. Chandni Shah Revenue by : Shri M. G. Jasnani Date of hearing : 22.03.2022 Date of pronouncement : 27.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed b…

(i) R.T. Balasubmramaniam v. ITO (15 Taxmann.com 4) — Cited in 6 Judgments | BharatTax