Karan Raghav Exports (P) Ltd. v. CIT

196 Taxmann 504High Court2011#14632 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Also reported as

340 ITR 595

Judgments citing Karan Raghav Exports (P) Ltd. v. CIT

DCIT, CIRCLE- 16(2), NEW DELHI vs. MINERALS MANAGEMENTS SERVICES INDIA PVT. LTD., NEW DELHI

ITA 5478/DEL/2017[2010-11]Status: DisposedITAT Delhi15 Jun 2022AY 2010-11

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmathe Dcit Vs. M/S. Minerals Managements Circle 16(2), Services India Pvt. Ltd. 1104, 11Th Floor, New Delhi Hemkunt Chamber, Nehru Place Pan : Aaacm6334J New Delhi-110019 (Appellant) (Respondent)

Section 271Section 271(1)(c)Section 32

…be compared with the present case. The said decision has also been dealt/ distinguished in the following case laws rendered by the jurisdictional Delhi High Court: -Karan Raghav Exports (P) Ltd. v. CIT: 349 ITR 112 -Kanchenjunga Advertising (P) Ltd. v. CIT: 340 ITR 595 - CIT v. Societex: 259 CTR 325 - CIT v. Kas Movie (P) Ltd.: 207 Taxman 183 - CIT v. Madhushree Gupta: 216 Taxman 65 (Mag.) Considering the entirety of facts and legal position discussed above, penalty levied qua disallowance of depreciation and interest stands deleted.” 2.4 However Ld. CIT(A) did not sustain the grounds of appeal with regard to…

M/S TRIMURTY BUILDCON PVT.LTD.,JAIPUR vs. ITO, WARD, 2(2), JAIPUR

In the result, this appeal of the assessee is allowed

ITA 46/JPR/2021[2013-14]Status: DisposedITAT Jaipur17 Aug 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 46/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 M/S Trimurty Buildcon Pvt. Ltd., Cuke I.T.O. Vs. 601, Geeta Enclave, Vinoba Ward 2(2) Marg, C-Scheme, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabct 7285 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Miss. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 29/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 17/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), New Delhi Dated 25/03/2021 For The A.Y. 2013-14 In The Matter Of Order Passed U/S 250 Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. In The Facts & Circumstances Of The Case & In Law, Id. Cit(A), Has Erred In Dismissing The Appeal Of Assessee Company For The Sole Reason Of The Appeal Having Been Filed With Delay. The Action Of Id. Cit (A) Is Illegal, Unjustified, Arbitrary & Against The Facts Of The Case. Relief May Please Be Granted By Setting Aside The Order Of Id. Cit (A). 2. In The Facts & Circumstances Of The Case & In Law, Id. Cit(A), Has Erred In Coming To The Conclusion That The Appeal Of The 2

For Appellant: Miss. Shivangi Samdhani (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 46/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2013-14 M/s Trimurty Buildcon Pvt. Ltd., cuke I.T.O. Vs. 601, Geeta Enclave, Vinoba Ward 2(2) Marg, C-Scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCT 7285 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Miss. Shivangi Samdhani (CA) jktLo dh vksj ls@ Revenue…

M/S TRIMURTY BUILDCON PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-2-2, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 1194/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Apr 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1194/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 M/S Trimurty Buildcon Pvt. Ltd., Cuke I.T.O. Vs. 601, Geeta Enclave, Vinobha Ward 2(2) Marg, C-Scheme, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabct 7285 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Rohan Sogani (Ca) & Shri Rajeev Sogani (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 23/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- I, Jaipur Dated 13/09/2018 For The A.Y. 2013-14 In The Matter Of Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. (A) In The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Enhancing The Income By Disallowing Interest Expenditure Of Rs. 53,78,282. The Action Of The Ld. Cit(A) Is Illegal, Unjustified, Arbitrary & Against The Facts Of The Case. Relief May Please Be Granted By Allowing The Said Expenditure Of Rs. 53,78,282. (B) In The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Exercising The Powers Of Enhancement Under Section 251(1)(A).

For Appellant: Shri Rohan Sogani (CA) &For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 147Section 14ASection 251Section 251(1)(a)Section 263Section 36(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1194/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 M/s Trimurty Buildcon Pvt. Ltd., cuke I.T.O. Vs. 601, Geeta Enclave, Vinobha Ward 2(2) Marg, C-Scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCT 7285 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (CA) & Shri Rajeev Sogani (CA) jk…

ADDL.CIT, SPECIAL RANGE-4, NEW DELHI vs. GILLETTEE DIVERSIFIED OPERATIONS PVT. LTD., NEW DELHI

In the result, appeal of the assessee is allowed for statistical purpose and the appeal of the Revenue is dismissed

ITA 1698/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Feb 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. R.K. Kapoor, CAFor Respondent: Sh. Surender Pal, Sr. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Gillette Diversified Operations vs. DCIT, Circle – 10(1), Pvt. Ltd., P & G Plaza, GadinalGracious New Delhi -110002 Road,.ChakalaAndhery(East), Mumbai – 99. PAN : AAACG2469C (Appellant/Assessee) (Respondent/Revenue) Assessment Year: 2012-13 Addl. CIT, Spcl. Range-4, vs. M/s. Gillette Diversified Operations, New Delhi. Pvt. Ltd., P & G Plaza, GadinalGracious Road,.ChakalaAndhery(East), Mumbai – 99. PAN : AAACG2469C (Appellant/…

GILLETTEE DIVERSIFIED OPERATIONS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-10(1), NEW DELHI

In the result, appeal of the assessee is allowed for statistical purpose and the appeal of the Revenue is dismissed

ITA 1161/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Feb 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. R.K. Kapoor, CAFor Respondent: Sh. Surender Pal, Sr. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Gillette Diversified Operations vs. DCIT, Circle – 10(1), Pvt. Ltd., P & G Plaza, GadinalGracious New Delhi -110002 Road,.ChakalaAndhery(East), Mumbai – 99. PAN : AAACG2469C (Appellant/Assessee) (Respondent/Revenue) Assessment Year: 2012-13 Addl. CIT, Spcl. Range-4, vs. M/s. Gillette Diversified Operations, New Delhi. Pvt. Ltd., P & G Plaza, GadinalGracious Road,.ChakalaAndhery(East), Mumbai – 99. PAN : AAACG2469C (Appellant/…

S.K. SILKS,MUMBAI vs. ADDL CIT 14(3), MUMBAI

ITA 3616/MUM/2013[2008-09]Status: DisposedITAT Mumbai03 May 2017AY 2008-09

Bench: S/Shri Rajendra & Ram Lal Negiआयकर अपील अपील संसंसंसं./I.T.A./3615/Mum/2013, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3616/Mum/2013, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./351/Mum/2013, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. S.K. Silks Addl Cit, -14 (3) 9, Chatrabhuj House, 285 Princess Street Earnest House, 5Th Floor, Vs. Mumbai-400 002. Nariman Point,Mumbai. Pan:Aaafs 1035 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Vishwas Mundhe-Dr Assessee By: Dr. P. Daniel

For Appellant: Dr. P. DanielFor Respondent: Shri Vishwas Mundhe-DR
Section 254(1)Section 36Section 80H

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ ई” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3615/Mum/2013, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अ…

S.K. SILKS,MUMBAI vs. ADDL CIT 14(3), MUMBAI

ITA 351/MUM/2013[2009-10]Status: DisposedITAT Mumbai03 May 2017AY 2009-10

Bench: S/Shri Rajendra & Ram Lal Negiआयकर अपील अपील संसंसंसं./I.T.A./3615/Mum/2013, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3616/Mum/2013, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./351/Mum/2013, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. S.K. Silks Addl Cit, -14 (3) 9, Chatrabhuj House, 285 Princess Street Earnest House, 5Th Floor, Vs. Mumbai-400 002. Nariman Point,Mumbai. Pan:Aaafs 1035 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Vishwas Mundhe-Dr Assessee By: Dr. P. Daniel

For Appellant: Dr. P. DanielFor Respondent: Shri Vishwas Mundhe-DR
Section 254(1)Section 36Section 80H

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ ई” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3615/Mum/2013, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अ…

Karan Raghav Exports (P) Ltd. v. CIT (196 Taxmann 504) — Cited in 7 Judgments | BharatTax