ITO v. Aravali Swachalit Vahan P. Ltd.

27 TTJ 161Income Tax Appellate Tribunal1987#15507 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 293section 40a(i)section 10(5)section 44csection 32asection 74section 73section 42section 32(1)(iia)initial assessment yearsection 72vsv scheme

Judgments citing ITO v. Aravali Swachalit Vahan P. Ltd.

Cairn Energy Hydrocarbon Ltd., Gurgaon vs. DCIT, Intl. Taxation, Circle, Gurgaon

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

ITA 6278/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

…as allowed these expenses as deferred revenue expenses for 5 years starting from the AY 2010-11 i.e. the relevant assessment year in the present case. For the same, the CIT(A) has relied upon the judgment of the ITO vs. Aravali Swachalit Vahan P. Ltd. [(1987) 27 TTJ 161]. The ld. CIT(A) after going through the earlier orders held that since the production has commenced now and the AO has not given any reasons for invoking the provisions of Section 40A are not attracted. The ld. CIT(A) held that these expenses are otherwise allowable as deduction now and earlier the same were disallowed owing to unreasonable delay…

Cairn Energy Hydrocarbon Ltd., Gurgaon vs. DCIT, Intl. Taxation, Circle, Gurgaon

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

ITA 6277/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

…as allowed these expenses as deferred revenue expenses for 5 years starting from the AY 2010-11 i.e. the relevant assessment year in the present case. For the same, the CIT(A) has relied upon the judgment of the ITO vs. Aravali Swachalit Vahan P. Ltd. [(1987) 27 TTJ 161]. The ld. CIT(A) after going through the earlier orders held that since the production has commenced now and the AO has not given any reasons for invoking the provisions of Section 40A are not attracted. The ld. CIT(A) held that these expenses are otherwise allowable as deduction now and earlier the same were disallowed owing to unreasonable delay…

DCIT, Intl. Taxation, Circle, Gurgaon vs. Cairn Energy Hydrocarbon Ltd., Gurgaon

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

ITA 5989/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

…as allowed these expenses as deferred revenue expenses for 5 years starting from the AY 2010-11 i.e. the relevant assessment year in the present case. For the same, the CIT(A) has relied upon the judgment of the ITO vs. Aravali Swachalit Vahan P. Ltd. [(1987) 27 TTJ 161]. The ld. CIT(A) after going through the earlier orders held that since the production has commenced now and the AO has not given any reasons for invoking the provisions of Section 40A are not attracted. The ld. CIT(A) held that these expenses are otherwise allowable as deduction now and earlier the same were disallowed owing to unreasonable delay…

DCIT, Intl. Taxation, Circle, Gurgaon vs. Cairn Energy Hydrocarbon Ltd., Gurgaon

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

ITA 5988/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

…as allowed these expenses as deferred revenue expenses for 5 years starting from the AY 2010-11 i.e. the relevant assessment year in the present case. For the same, the CIT(A) has relied upon the judgment of the ITO vs. Aravali Swachalit Vahan P. Ltd. [(1987) 27 TTJ 161]. The ld. CIT(A) after going through the earlier orders held that since the production has commenced now and the AO has not given any reasons for invoking the provisions of Section 40A are not attracted. The ld. CIT(A) held that these expenses are otherwise allowable as deduction now and earlier the same were disallowed owing to unreasonable delay…

DDIT, New Delhi vs. M/S. Cairn Energy Hydrocarbons Ltd., Gurgaon

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

ITA 6357/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

…as allowed these expenses as deferred revenue expenses for 5 years starting from the AY 2010-11 i.e. the relevant assessment year in the present case. For the same, the CIT(A) has relied upon the judgment of the ITO vs. Aravali Swachalit Vahan P. Ltd. [(1987) 27 TTJ 161]. The ld. CIT(A) after going through the earlier orders held that since the production has commenced now and the AO has not given any reasons for invoking the provisions of Section 40A are not attracted. The ld. CIT(A) held that these expenses are otherwise allowable as deduction now and earlier the same were disallowed owing to unreasonable delay…

Cairn Energy Hydrocarbons Ltd., Gurgaon vs. DDIT, New Delhi

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

ITA 6346/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 40aSection 57Section 80I

…as allowed these expenses as deferred revenue expenses for 5 years starting from the AY 2010-11 i.e. the relevant assessment year in the present case. For the same, the CIT(A) has relied upon the judgment of the ITO vs. Aravali Swachalit Vahan P. Ltd. [(1987) 27 TTJ 161]. The ld. CIT(A) after going through the earlier orders held that since the production has commenced now and the AO has not given any reasons for invoking the provisions of Section 40A are not attracted. The ld. CIT(A) held that these expenses are otherwise allowable as deduction now and earlier the same were disallowed owing to unreasonable delay…