J.J. Enterprises v. CIT

52 TTJ 198Income Tax Appellate Tribunal1995#15942 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Judgments citing J.J. Enterprises v. CIT

DCIT 7(3), Mumbai vs. Wyeth Ltd ( Formerly Known As Wyeth Lederle Ltd), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 3508/MUM/2010[2004-05]Status: DisposedITAT Mumbai09 Jun 2023AY 2004-05

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blepfizer Limited V. Acit- Special Range 23 (Earlier Known As Wyeth Lederle Limited) [Now The Dcit-Circle 7(3)] The Capital, G-Block Aayakar Bhavan Bandra Kurla Complex Mumbai- 400020 Bandra (E), Mumbai -400012 Pan: Aaacp3334M (Appellant) (Respondent) Acit- Ltu V. M/S. Wyeth Limited 28Th Floor, Centre - 1 (Formerly Known As Wyeth Lederle Ltd) Rbc Mahindra Towers World Trade Centre 4Th Floor, A- Wing Cuffe Parade, Mumbai Dr G.M. Bhosale Road Worli, Mumbai- 400055 Pan: Aaacw2641Q (Appellant) (Respondent) Assessee Represented By : Shri Vishal Kalra Department Represented By : Smt. Sujatha Iyangar

Section 43(6)Section 80H

…) Cases wherein it has been held that disallowance of expenditure cannot be made on adhoc basis i. J.J. Enterprises vs CIT: [2002] ITR 216 (SC) Page No. 59 ITA NO. 3508/MUM/2010 (A.Y: 2004-05) M/s. Wyeth Limited ii. Roger Enterprises Pvt. Ltd. vs IAC: [1995] 52 TTJ 198 (Del) iii. CIT vs Aero Club: [2011] 336 ITR 400 (Del) iv. Mahendra Oil Cake Industries Pvt. Ltd. Vs ACIT (1996) 55 TTJ 711 (Ahd) v. Vijay C. Kamdar vs ITO: [2009] 118 ITD 577 (Mumbai Trib.) vi. Ador Technologies Ltd. Vs DCIT (2007) 112 TTJ 24 (Pune) 75. On the other hand, Ld.DR relied on the order of the lower authorities. 76. Considered the riv…

DCIT Circle-9(1), New Delhi vs. Federal Mogul Goetze (India) Ltd., New Delhi

In the result, both the appeals filed by Revenue are

ITA 8286/DEL/2019[2013-14]Status: DisposedITAT Delhi16 Sept 2022AY 2013-14

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…Limited [2009] 309 ITR 371 (Delhi) • CIT vs Sharda Motor Industrial Ltd. [2009] 319 ITR 109 (Delhi) • Climate Systems India Ltd. vs CIT [2009] 319 ITR 113 (Delhi) • J.J. Enterprises vs CIT: [2002] 254 ITR 216 (SC) • Roger Enterprises Pvt. Ltd. vs IAC: [1995] 52 TTJ 198 (Del) • CIT vs Aero Club: [2011] 336 ITR 400 (Del) Page 9 of 15 ITA No.8285 & 8286/Del/2019 DCIT vs. Federal Mogul Goetze (India) Ltd. • Mahendra Oil Cake Industries Pvt. Ltd. Vs ACIT (1996) 55 TTJ 711 (Ahd) • Vijay C. Kamdar vs ITO [2009] 118 ITD 577 (Mumbai Trib.) • Ador Technologies Ltd. Vs DCIT (2.007) 112 TTJ 24 (Pune) (D.1) The Ld. Sr…

DCIT Circle-9(1), New Delhi vs. Federal Mogul Goetze (India) Ltd., New Delhi

In the result, both the appeals filed by Revenue are

ITA 8285/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Sept 2022AY 2012-13

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

JCIT(OSD), Circle- 16(2), New Delhi vs. Max Medical Services Ltd., New Delhi

In the result, all appeals of the Revenue are dismissed

ITA 4711/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jul 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Shri Prashant Maharishi, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.4711 & 8340/Del/2018 अपील िनधा"रण वष" िनधा"रण वष" /Assessment Years 2014-15 & 2015-16 िनधा"रण िनधा"रण वष" वष" Dcit, Circle-16(2), Room No.308, C.R. Building, I.P. Estate, ..........अपीलाथ"/Appellant New Delhi-110002 Vs Max Medical Services Ltd. 1, Dr. Jha Marg, Okhla, Phase-Iii, New Delhi-110020 …………. ""यथ" / Respondent Pan-Aadcm3619D आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1819 & 5477/Del/2017 अपील िनधा"रण वष" िनधा"रण वष" /Assessment Years 2012-13 & 2013-14 िनधा"रण िनधा"रण वष" वष" Dcit, Circle-16(2), Room No.308, C.R. Building, I.P. Estate, ..........अपीलाथ"/Appellant New Delhi-110002 Vs Max Medical Services Ltd. 1, Dr. Jha Marg, Okhla, Phase-Iii, New Delhi-110020 …………. ""यथ" / Respondent Pan-Aadcm3619D अपीलाथ" क" ओर से / Appellant By : Ms. Rakhi Vimal, Sr. Dr ""यथ" क" ओर से / Respondent By : Sh. Atul Ninawat, C.A. Assessment Years 2012-13 To 2015-16

For Appellant: Ms. Rakhi Vimal, Sr. DRFor Respondent: Sh. Atul Ninawat, C.A

Section 143(3)Section 40A(2)

…ollowing case laws:  Dwarka Prasad Agarwal Vs ITO 52 ITD 239 (Cal)  Rattah Mechanical Works Ltd. Vs ITO 87 Taxman 288 (Chd.)  Shriram Pistons and Rings Ltd. Vs IAC 39 TTJ 132 (Del.) Assessment Years 2012-13 to 2015-16  Roger Enterprises Pvt. Ltd. Vs ITA 52 TTJ 198 (Del.)  Ramji Das Modi Vs DCIT 110 Taxman 107 (JP)  ACIT Vs Bateli Tea Co. Ltd. (2003) SOT 72  Continental Seeds & Chemicals Ltd. Vs ACIT (2003) SOT 393 13. The ld. CIT(A) after considering the submissions of the assessee observed that the assessee had entered into an agreement for leasing of equipment and construction/maintenance of hospital b…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…-12) Page 341 of 484 (ii) Mahendra Oil cake Industries Pvt. Ltd. v ACIT: 55 TTJ 711 (Ahd.) (iii) Rattah Mechanical Works Ltd. v ITO: 87 Taxman 288 (Mag)Cd.) (iv) Shriram Pistons and Rings Ltd. v IAC: 39 TTJ 132 (Del.) (v) Roger Enterprises Pvt. Ltd. v. ITA : 52 TTJ 198 (Del.) (vi) Ramji Das Modi v. DCIT: 110 Taxman 107 (JP) (Mag) (vii) ACIT v. Bateli Tea Co. Ltd. [2003] SOT 72 (viii) Continental Seeds & Chemicals Ltd. v. ACIT: (2003) SOT 393 In the end he submitted that the assessing officer has made the disallowance t is submitted that the assessing officer made the disallowance of Rs.59,29,00,000/- by adopting…

Contitech India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 3443/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Oct 2016AY 2011-12

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 3443/Del/2016 : Asstt. Year : 2011-12 Contitech India Pvt. Ltd., Vs Asstt. Commissioner Of Income Dsm 249, Dlf Tower, Shivaji Tax, Circle-6(2), Marg, Najafgarh Road, Industrial New Delhi Area, New Delhi-110015 (Appellant) (Respondent) Pan No. Aabcr6921P Assessee By : Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, Adv. & Puneet Chugh, Ca Revenue By : Sh. N. C. Swain, Sr. Dr Date Of Hearing : 04.08.2016 Date Of Pronouncement : 17.10.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 29.01.2016 Of The Ao Passed U/S 144C R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, AdvFor Respondent: Sh. N. C. Swain, Sr. DR

Section 144CSection 37(1)Section 92C

…Motors India Ltd. in ITA 130 of 2011 " J.J. Enterprises Vs CIT 254 ITR 216 (SC) " Friends Clearing Agency P. Ltd. Vs CIT 332 ITR 269 (Del) " Nodi Exports Vs ACIT 24 SOT 526 (Del) " ACIT Vs Amtek Auto Ltd. 112 TTJ 455 (Del) " Roger Enterprises Pvt. Ltd. Vs ITA 52 TTJ 198 (Del) " Ramji Das Modi Vs DCIT 110 Taxman 107 (JP) " ACIT Vs Bateli Tea Co. Ltd. (2003) SOT 72 (Kol) " Continental Seeds & Chemicals Ltd. Vs ACIT (2003) SOT 393 (Del) " Agarwal Trading Co. Vs ITO 108 TTJ 589 (Del) " Sterling Motors Vs Addl. CIT in ITA No. 3217 to 3219/Mum/2009 (Mum) " Asstt. CIT Vs Amrik Singh in ITA No. 987/2010 (Kol) " Rajni Com…