J.K.S Employees Welfare Fund v. ITO

66 Taxmann 447High Court1993#18247 most cited
5

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

Sections most often in play

Section 143(1)Section 143(3)Section 167BSection 10AASection 115BAASection 139Section 141ASection 154

Issues it is cited on

maximum marginal ratesection 143(1)(a)section 143(1)section 143section 14persontotal incomecompanyinterest

Judgments citing J.K.S Employees Welfare Fund v. ITO

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 231/JPR/2025[2023-24]Status: DisposedITAT Jaipur08 May 2025AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Tarun Mittal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 154Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 231/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2023-24 cuke Dynamic Powertech Private DCIT, Vs. Limited, Circle-04, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCD 1253 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, C.A jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR l…

JV OF TATA PROJECTS LIMITED AND CHINT ELECTRIC COMPANY LIMITED,NOIDA vs. INCOME TAX OFFICER WARD 5(1)(3), NOIDA, NOIDA UTTAR PRADESH

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

ITA 1140/DEL/2024[2019-20]Status: DisposedITAT Delhi14 Aug 2024AY 2019-20

Bench: BEFORESHRI KUL BHARAT (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 143(1)Section 167BSection 167B(2)Section 167B(2)(ii)Section 234ASection 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORESHRI KUL BHARAT,JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.1140/Del/2024, A.Y.2019-20 JV of TATA Projects vs. ITO, Limited and Chint Ward 5(1)(3), Electric Company Ltd. Noida, Uttar Pradesh First Floor, Tower-1, Okaya Centre, B-5, Sector-62, Gautam Buddh Nagar PAN: AACAJ5141Q (Appellant) (Respondent) Appellantby Mr. Malay Kalavadia, CA Respondent by Shri D.K.Shrivastav,Sr. DR Date of Hearing 23/07/2024 Date of Pronouncement 14/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal filed by the assessee for the Asse…

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 819/JPR/2023[2021-22]Status: DisposedITAT Jaipur03 Jun 2024AY 2021-22
For Appellant: Sh. Rohan Sogani &For Respondent: Sh. Ajay Malik (CIT)
Section 115JSection 139(1)Section 143(1)Section 143(1)(a)Section 154Section 15JSection 36(1)(va)Section 80J

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 819/JPR/2023 निर्धारण वर्ष / Assessment Years : 2021-22 Telecrats India Private Limited बनाम Income Tax Officer, Ward 1(1), Jaipur B-21, Shakti Bhawan, Shiva Ji Colony, Vs. Khatipura Road, Jhotwara, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAНСТ 3798 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assessee…

NILKANTH MAHADEV BALA HANUMAN MANDIR,MUMBAI vs. ITO 31(2) (4) , MUMBAI

In the result, appeal by assessee is allowed, in the terms aforesaid

ITA 2066/MUM/2021[2018-19]Status: DisposedITAT Mumbai18 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.2065/मुं/2021 ("न.व. 2017-18) आअसं.2066/मुं/2021 ("न.व. 2018-19) Nilkanth Mahadev Bala Hanuman Mandir, Motilal Nagar No.1, Shrirang Sabde Marg, Near Post Office, Motilal Nagar, Goregaon (W) Mumbai 400 104. Pan: Aabtn-6127-G ...... अपीलाथ" /Appellant बनाम Vs. Dy.Commissioner Of Income Tax -31(2)(4), Cpc Bangalore, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh S. Athavale ""तवाद" "वारा/Respondent By : Shri Anil Gupta सुनवाई क" "त"थ/ Date Of Hearing : 18/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 18/05/2022 आदेश/ Order

For Appellant: Shri Rajesh S. AthavaleFor Respondent: Shri Anil Gupta
Section 12ASection 143(1)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.2065/मुं/2021 ("न.व. 2017-18) आअसं.2066/मुं/2021 ("न.व. 2018-19) Nilkanth Mahadev Bala Hanuman Mandir, Motilal Nagar No.1, Shrirang Sabde Marg, Near Post Office, Motilal Nagar, Goregaon (W) Mumbai 400 104. PAN: AABTN-6127-G ...... अपीलाथ" /Appellant बनाम Vs. Dy.Commissioner of Income Tax -31(2)(4), CPC Bangalore, Pratyakshakar Bhavan, Bandra Kurla C…

NILKANTH MAHADEV BALA HANUMAN MANDIR,MUMBAI vs. CPC, BANGALORE INCOME TAX OFFICER, 31(2) (4), MUMBAI

In the result, appeal by assessee is allowed, in the terms aforesaid

ITA 2065/MUM/2021[2017-18]Status: DisposedITAT Mumbai18 May 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.2065/मुं/2021 ("न.व. 2017-18) आअसं.2066/मुं/2021 ("न.व. 2018-19) Nilkanth Mahadev Bala Hanuman Mandir, Motilal Nagar No.1, Shrirang Sabde Marg, Near Post Office, Motilal Nagar, Goregaon (W) Mumbai 400 104. Pan: Aabtn-6127-G ...... अपीलाथ" /Appellant बनाम Vs. Dy.Commissioner Of Income Tax -31(2)(4), Cpc Bangalore, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh S. Athavale ""तवाद" "वारा/Respondent By : Shri Anil Gupta सुनवाई क" "त"थ/ Date Of Hearing : 18/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 18/05/2022 आदेश/ Order

For Appellant: Shri Rajesh S. AthavaleFor Respondent: Shri Anil Gupta
Section 12ASection 143(1)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.2065/मुं/2021 ("न.व. 2017-18) आअसं.2066/मुं/2021 ("न.व. 2018-19) Nilkanth Mahadev Bala Hanuman Mandir, Motilal Nagar No.1, Shrirang Sabde Marg, Near Post Office, Motilal Nagar, Goregaon (W) Mumbai 400 104. PAN: AABTN-6127-G ...... अपीलाथ" /Appellant बनाम Vs. Dy.Commissioner of Income Tax -31(2)(4), CPC Bangalore, Pratyakshakar Bhavan, Bandra Kurla C…

J.K.S Employees Welfare Fund v. ITO (66 Taxmann 447) — Cited in 5 Judgments | BharatTax