ITO v. Zinger Investments P. Ltd.

147 ITD 694Income Tax Appellate Tribunal#19172 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Judgments citing ITO v. Zinger Investments P. Ltd.

Dy CIT CC-1(4), Mumbai vs. M/S Grasim Industries Ltd., Mumbai

ITA 41/MUM/2021[2018-19]Status: DisposedITAT Mumbai30 Nov 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. J.D Mistry, Sr. AdvFor Respondent: Shri Anil Singh
Section 115OSection 115QSection 2

…t be canvassed for the purpose of section 2(19AA), the same would certainly also not hold good for the purpose of section 2(22). The Appellant places reliance on the decision of the Hon‘ble Hyderabad Tribunal in the case of ITO vs. Zinger Investments P. Ltd. (147 ITD 694) (copy attached herewith as Annexure F), wherein the Hon‘ble Tribunal has held that in the Court approved scheme no consideration was due to the transferor (Appellant), therefore, no consideration under the Scheme is attributable to the Assessee. Therefore, there can be no question of transfer of any assets by the Appellant to its shareholders wh…

Grasim Industries Ltd., Mumbai vs. Dy CIT, Central Circle-1(4), Mumbai

ITA 1935/MUM/2020[2018-19]Status: DisposedITAT Mumbai30 Nov 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. J.D Mistry, Sr. AdvFor Respondent: Shri Anil Singh
Section 115OSection 115QSection 2

…t be canvassed for the purpose of section 2(19AA), the same would certainly also not hold good for the purpose of section 2(22). The Appellant places reliance on the decision of the Hon‘ble Hyderabad Tribunal in the case of ITO vs. Zinger Investments P. Ltd. (147 ITD 694) (copy attached herewith as Annexure F), wherein the Hon‘ble Tribunal has held that in the Court approved scheme no consideration was due to the transferor (Appellant), therefore, no consideration under the Scheme is attributable to the Assessee. Therefore, there can be no question of transfer of any assets by the Appellant to its shareholders wh…

ACIT, Noida vs. M/S Hanung Processors (P) Ltd., Noida

In the result the departmental appeal is dismissed and the appeal of the

ITA 3056/DEL/2011[2006-07]Status: DisposedITAT Delhi29 Mar 2016AY 2006-07

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 50B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-2562/Del/2011 (ASSESSMENT YEAR-2006-07) Hanung Processor Pvt.Ltd., vs ACIT B-7, Hosiery Complex, Circle Phase-II, Noida. Noida PAN-AABCH1700Q (APPELLANT) (RESPONDENT) I.T.A .No.-3056/Del/2011 (ASSESSMENT YEAR-2006-07) ACIT vs Hanung Processor Pvt.Ltd., Circle Noida, B-7, Hosiery Complex, G Bock, Shopping Phase-II, Noida. Complex, Sec-20, Noida PAN-AABCH1700Q (APPELLANT) (RESPONDENT) Appellant by Dr.Rakesh Gupta, Adv. & Mr. Somil Agarwal, Adv. & Mr. Abhishe…

M/S. Hanung Processor Pvt. Ltd., Noida vs. ACIT, Noida

In the result the departmental appeal is dismissed and the appeal of the

ITA 2562/DEL/2011[2006-07]Status: DisposedITAT Delhi29 Mar 2016AY 2006-07

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 50B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-2562/Del/2011 (ASSESSMENT YEAR-2006-07) Hanung Processor Pvt.Ltd., vs ACIT B-7, Hosiery Complex, Circle Phase-II, Noida. Noida PAN-AABCH1700Q (APPELLANT) (RESPONDENT) I.T.A .No.-3056/Del/2011 (ASSESSMENT YEAR-2006-07) ACIT vs Hanung Processor Pvt.Ltd., Circle Noida, B-7, Hosiery Complex, G Bock, Shopping Phase-II, Noida. Complex, Sec-20, Noida PAN-AABCH1700Q (APPELLANT) (RESPONDENT) Appellant by Dr.Rakesh Gupta, Adv. & Mr. Somil Agarwal, Adv. & Mr. Abhishe…

ITO v. Zinger Investments P. Ltd. (147 ITD 694) — Cited in 4 Judgments | BharatTax