JCIT v. Kwality Cafe & Restaurant (P) ltd.

105 ITD 169Income Tax Appellate Tribunal#21880 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2022.

Judgments citing JCIT v. Kwality Cafe & Restaurant (P) ltd.

Dow Chemicals International Pvt Ltd. As Successor of Rohm and Haas (India) Pvt Ltd, Mumbai vs. ITO 14 (1)(3), Mumbai

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

ITA 7936/MUM/2019[2015-16]Status: DisposedITAT Mumbai19 May 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2015-16 Dow Chemical International Private Income Tax Officer-14(1)(3), Limited As Successor Of Rohm & Hass Room No. 458, 4Th Floor, (India) Private Limited, Vs. Aayakar Bhavan, M.K. Road, Godrej It Park-P2, 1St Floor Block B, 02, Mumbai-400020. Lbs Road, Godrej Business District, Pirojshanagar, Vikhroli (West), Mumbai-400079. Pan No. Aaacr 2855 F Appellant Respondent

For Appellant: Mr. Rajan R. Vora/For Respondent: Dr. Yogesh Kamat, CIT-DR
Section 92C

…ribunal) 9. Larsen & Toubro Ltd. 26 taxmann.com 245 (Bombay HC) Case law in favour of the assessee 1. N. Sandeep Reddy 95 ITD 33 (Hyderabad Tribunal) 2. Sri K.S.N. Enterprises (P.) Ltd. 105 ITD 375 (Hyderabad Tribunal) 3. Kwality Cafe & Restaurant (P.) Ltd. 105 ITD 169 (Chandigarh Tribunal) 4. Khanna & Annadhaman 351 ITR 110 (Delhi HC) 33. On the contrary, the Ld. DR relied on the order of the lower authorities. The Ld. DR also relied on the decision of the Hon’ble Delhi High Court in the case of Ansel properties and industries Ltd (supra), relied upon by the Assessing Officer. Dow Chemical International Priv…

The ACIT 12(3), Mumbai vs. Shri Lemuir Air Express, Mumbai

In the result, both appeals of the assessee and revenue are dismissed

ITA 3245/MUM/2008[2004-2005]Status: DisposedITAT Mumbai09 Oct 2015AY 2004-2005

Bench: Shri Joginder Singh & Shri R.C. Sharmaआमकय अऩीर सं./I.T.A. Nos. 3245/Mum/2008 (नििाारण वषा / Assessment Year: 2004-05 बिाम/ Asstt. Commissioner Of M/S Lemuir Air Express, Income Tax – 12(3), Oricon House, 2Nd Floor, Vs. Room No. 121, 12-K, Dubhash Marg, Aayakar Bhavan, Fort, M.K. Road, Mumbai 400 023. Mumbai – 400 020. स्थामी रेखा सं./ Pan : Aaafl2518C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. Nos. 2430/Mum/2008 (नििाारण वषा / Assessment Year : 2004-05 बिाम/ M/S Lemuir Air Express, Asstt. Commissioner Of Oricon House, 2Nd Floor, Income Tax – 12(3), Vs. 12-K, Dubhash Marg, Room No. 121, Fort, Aayakar Bhavan, Mumbai 400 023. M.K. Road, Mumbai – 400 020. स्थामी रेखा सं./ Pan : Aaafl2518C (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) Assessee By Shri Hiro Rai & Shri Laxmikant Kothari Revenue By : Shri Ajit Kumar Srivastava – Cit Dr सुनवाई की तायीख /Date Of Hearing : 31-07-2015 घोषणा की तायीख /Date Of Pronouncement : 9-10-2015 [

For Respondent: Shri Ajit Kumar Srivastava
Section 143(3)Section 28Section 54E

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER आमकय अऩीर सं./I.T.A. Nos. 3245/Mum/2008 (नििाारण वषा / Assessment Year: 2004-05 बिाम/ Asstt. Commissioner of M/s Lemuir Air Express, Income Tax – 12(3), Oricon House, 2nd floor, Vs. Room No. 121, 12-K, Dubhash Marg, Aayakar Bhavan, Fort, M.K. Road, Mumbai 400 023. Mumbai – 400 020. स्थामी रेखा सं./ PAN : AAAFL2518C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. Nos. 2430/Mum/2008 (नििाारण वषा / Assessment Year…

The Lemuir Air Express, Mumbai vs. M/S. DCIT 12(3), Mumbai

In the result, both appeals of the assessee and revenue are dismissed

ITA 2430/MUM/2008[2004-2005]Status: DisposedITAT Mumbai09 Oct 2015AY 2004-2005

Bench: Shri Joginder Singh & Shri R.C. Sharmaआमकय अऩीर सं./I.T.A. Nos. 3245/Mum/2008 (नििाारण वषा / Assessment Year: 2004-05 बिाम/ Asstt. Commissioner Of M/S Lemuir Air Express, Income Tax – 12(3), Oricon House, 2Nd Floor, Vs. Room No. 121, 12-K, Dubhash Marg, Aayakar Bhavan, Fort, M.K. Road, Mumbai 400 023. Mumbai – 400 020. स्थामी रेखा सं./ Pan : Aaafl2518C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. Nos. 2430/Mum/2008 (नििाारण वषा / Assessment Year : 2004-05 बिाम/ M/S Lemuir Air Express, Asstt. Commissioner Of Oricon House, 2Nd Floor, Income Tax – 12(3), Vs. 12-K, Dubhash Marg, Room No. 121, Fort, Aayakar Bhavan, Mumbai 400 023. M.K. Road, Mumbai – 400 020. स्थामी रेखा सं./ Pan : Aaafl2518C (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) Assessee By Shri Hiro Rai & Shri Laxmikant Kothari Revenue By : Shri Ajit Kumar Srivastava – Cit Dr सुनवाई की तायीख /Date Of Hearing : 31-07-2015 घोषणा की तायीख /Date Of Pronouncement : 9-10-2015 [

For Respondent: Shri Ajit Kumar Srivastava
Section 143(3)Section 28Section 54E

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER आमकय अऩीर सं./I.T.A. Nos. 3245/Mum/2008 (नििाारण वषा / Assessment Year: 2004-05 बिाम/ Asstt. Commissioner of M/s Lemuir Air Express, Income Tax – 12(3), Oricon House, 2nd floor, Vs. Room No. 121, 12-K, Dubhash Marg, Aayakar Bhavan, Fort, M.K. Road, Mumbai 400 023. Mumbai – 400 020. स्थामी रेखा सं./ PAN : AAAFL2518C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. Nos. 2430/Mum/2008 (नििाारण वषा / Assessment Year…

JCIT v. Kwality Cafe & Restaurant (P) ltd. (105 ITD 169) — Cited in 3 Judgments | BharatTax