ITO v. Emerald Construction Co. (P.) Ltd. (

178 Taxmann 173High Court2009#17024 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2018.

Judgments citing ITO v. Emerald Construction Co. (P.) Ltd. (

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1446/HYD/2015[2015-16]Status: DisposedITAT Hyderabad20 Jul 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar

Section 133ASection 191Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1445 & 1446/Hyd/2015 Assessment Years: 2014-15 & 2015-16 Idea Cellular Ltd., Hyderabad. Vs. Asst. Commissioner of Income-tax, TDS Circle, PAN – AACB 2100P Ward - 1(1), Hyderabad. (Appellant) (Respondent) Assessee by : Shri Ronak G. Doshi Revenue by : Shri P. Chandrasekhar Date of hearing : 19-06-2018 Date of pronouncement : 20-07-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: Both these appeals filed by the assessee are directed against the orde…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1445/HYD/2015[2014-15]Status: DisposedITAT Hyderabad20 Jul 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar

Section 133ASection 191Section 194HSection 201Section 201(1)

Abha J. Kariwala, Mumbai vs. ITO 24(3)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 3220/MUM/2016[2008-09]Status: DisposedITAT Mumbai11 Apr 2018AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2008-09 Abha J. Kariwala Income Tax 403/B, Lakshchandi Apartment, Vs. Officer- Gokuldham, Goregaon (E), 24(3)(1), Mumbai-400062 Mumbai. Pan No. Aampk1512B Appellant Respondent Assessee By : Mr. Vimal Punmiya, Ar Revenue By : Ms. Arju Garodia, Dr Date Of Hearing : 07/03/2018 Date Of Pronouncement : 11/04/2018

For Appellant: Mr. Vimal Punmiya, ARFor Respondent: Ms. Arju Garodia, DR

Section 143(3)Section 192Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Abha J. Kariwala Income Tax 403/B, Lakshchandi Apartment, Vs. Officer- Gokuldham, Goregaon (E), 24(3)(1), Mumbai-400062 Mumbai. PAN No. AAMPK1512B Appellant Respondent Assessee by : Mr. Vimal Punmiya, AR Revenue by : Ms. Arju Garodia, DR Date of Hearing : 07/03/2018 Date of pronouncement : 11/04/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2008-09. The appeal is directed against th…

M/S. D.D. Township Limited, New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is dismissed

ITA 6802/DEL/2014[2009-10]Status: DisposedITAT Delhi08 Dec 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Manu Monga, AdvocateFor Respondent: Ms. Ashima Neb, Sr. D.R

Section 194ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.6802/Del./2014 Assessment Year 2009-2010 D.D. Township Limited, New Delhi. C/o. Shri Manu Monga, Advocate, 133 vs. The Income Tax Officer Lawyers Chambers, Delhi Ward 49(4) High Court, Sher Shah New Delhi. Road, New Delhi – 110 003. PAN AACCD3034G (Appellant) (Respondent) For Assessee : Shri Manu Monga, Advocate For Revenue : Ms. Ashima Neb, Sr. D.R. Date of Hearing : 05.12.2017 Date of Pronouncement : 08.12.2017 ORDER PER BHAVNESH SAINI, J.M. Thi…

ACIT, Circle -51, Kolkata vs. Sri Tapas Paul, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 28/KOL/2014[2006-07]Status: DisposedITAT Kolkata02 Dec 2016AY 2006-07

Bench: Shri P.M. Jagtap & Shri N.V. Vasudevan

Section 143(3)Section 144Section 194CSection 263Section 40

…I.T.A. No. 28/KOL./2014 Assessment Year: 2006-2007 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri N.V. Vasudevan, Judicial Member I.T.A. No. 28/KOL/ 2014 Assessment Year: 2006-2007 Assistant Commissioner of Income Tax,......................................Appellant Circle-51, Kolkata, Block-DS-2 & 3, Maniktala Civic Centre, Uttarapan, Kolkata-700 054 -Vs.- Sri Tapas Paul,............................................................................Respondent 21, Kumarpara Road, Bhatpara, Barrackpore, 24-Parganas (North)-743 123 [PAN:…