Keyaram Hotels (P.) Ltd. v. DCIT, Company Circle II(4), Chennai

63 Taxmann.com 301Supreme Court of India2015#21195 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 22Section 255(4)Section 28(i)

Judgments citing Keyaram Hotels (P.) Ltd. v. DCIT, Company Circle II(4), Chennai

Gowtham Residential Junior College, Vijayawada vs. ACIT, Central Circle, Vijayawada

In the result, appeals of the assessee are allowed

ITA 26/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam24 Jun 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 255(4)

…as to be decided on the facts and circumstances of each case. The Hon'ble Supreme Court in Universal Plast Limited v. CIT [234 ITR 454] has laid down this ratio. 19. Further in the case of Keyaram Hotels (P.) Ltd., v. DCIT, Company Circle II(4), Chennai 2015] 63 Taxmann.com 301 (SC), relied on by the Learned DR, the Hon'ble Supreme Court while dismissing the SLP held as follows: "Section 22, read with section 28(i).0f the Income Tax Act, 1961- Income from house property-chargeable us (Business income v. Property Income) Assessment years 2004-05, 2005-06, 2007-08 and 2008-09 - High Court by impugned order held tha…

Gowtham Residential Junior College, Vijayawada vs. ACIT, Central Circle, Vijayawada

In the result, appeals of the assessee are allowed

ITA 25/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam24 Jun 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 255(4)

…as to be decided on the facts and circumstances of each case. The Hon'ble Supreme Court in Universal Plast Limited v. CIT [234 ITR 454] has laid down this ratio. 19. Further in the case of Keyaram Hotels (P.) Ltd., v. DCIT, Company Circle II(4), Chennai 2015] 63 Taxmann.com 301 (SC), relied on by the Learned DR, the Hon'ble Supreme Court while dismissing the SLP held as follows: "Section 22, read with section 28(i).0f the Income Tax Act, 1961- Income from house property-chargeable us (Business income v. Property Income) Assessment years 2004-05, 2005-06, 2007-08 and 2008-09 - High Court by impugned order held tha…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Cache Properties Private Limited, Hyderabad

In the result, the Revenue’s appeal is dismissed

ITA 124/HYD/2020[2012-13]Status: DisposedITAT Hyderabad07 Oct 2021AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Respondent: Sri Rohit Mujumdar, D.R
Section 115Section 115JSection 143(2)Section 143(3)Section 24Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad (Through Video Conference) Before Smt. P. Madhavi Devi, Judicial Member And Shri A. Mohan Alankamony, Accountant Member ITA No.124/Hyd./2020 Assessment Year: 2012-13 Dy.CIT, Circle 1(2) vs. M/s Cache Properties Pvt. Ltd. Hyderabad Hyderabad [PAN: AABCC8341C] (Appellant) (Respondent) For Department: Sri Rohit Mujumdar, D.R For Asessee : Sh Murali Mohana Rao, A.R Date of Hearing : 18/08/2021 Date of Pronouncement : 07/10/2021 O R D E R PER P. MADHAVI DEVI, JM This is Revenue’s appeal for A.Y. 2012-13 against the order of CIT(Appeals)-1, H…

Cache Properties Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 571/HYD/2018[2014-15]Status: DisposedITAT Hyderabad27 May 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Smt. Neeju Gupta, DR
Section 115JSection 143(2)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER I.T.A. No. 571/HYD/2018 Assessment Year: 2014-15 Cache Properties Private Limited, Deputy Commissioner HYDERABAD Vs of Income Tax, [PAN: AABCC8341C] Circle-1(2), HYDERABAD (Appellant) (Respondent) : Shri P. Murali Mohana Rao, AR For Assessee For Revenue : Smt. Neeju Gupta, DR : 26-02-2019 Date of Hearing Date of Pronouncement : 27-05-2019 O R D E R PER Smt. P. MADHAVI DEVI, J.M. : This is assessee’s appeal for the AY. 2014-15, against the order of th…