Kimaya Impex (P.) Ltd. v. ITO

136 Taxmann.com 117Reported decision2020#16680 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

section 40a(2)(a)section 40a(2)childsection 40afair market valuesection 40section 37(1)section 133section 133asection 37genuineness of the transactionsalary

Judgments citing Kimaya Impex (P.) Ltd. v. ITO

Varun Satyapal Singhal, Vadodara vs. The Incometax Officer, Ward-1(2)(3( Now the DCIT, Circle-1(1)(1), Vadodara

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

ITA 636/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad10 Jun 2024AY 2013-14

Bench: Us, At The Outset, Ld. Counsel For The Assessee Submitted That He Shall Not Be Pressing For Ground Nos. 3, 4 & 5 Of His

Section 250Section 40ASection 40A(2)(a)Section 40A(2)(b)Section 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Varun Satyapal Singhal Income Tax Officer, 376-GIDC, Ward-1(2)(3), GIDC Makarpura, Vs Vadodara, Now Baroda, Gujarat- DCIT, 390010 Circle-1(1)(1), Vadodara PAN: AXZPS9257P (Appellant) (Respondent) Assessee Represented: Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Ms. Saumya Pandey Jain, Sr.D.R. Date of hearing : 13-03-2024 Date of pronouncement : 10-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an…

Dy. Commissioner of Income-Tax, Central Circle-1(2), Mumbai vs. M/S Capacit"E Infraprojects Ltd, Mumbai

In the result, the appeals filed by the Revenue are allowed

ITA 957/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Dec 2023AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

For Appellant: Mr. Viraj MehtaFor Respondent: Mr. Solgy Jose T. Kottaram, CIT-DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 954 to 957/MUM/2023 Assessment Years: 2017-18 to 2020-21 Dy. CIT, Central Circle-1(2), M/s Capacit’e Infraprojects 906, 9th floor, Pratistha Ltd., Bhavan, Old CGO Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6th floor, Adjacent to Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. PAN NO. AAECC 9463 G Appellant Respondent Assessee by : Mr. Viraj Mehta Revenue by : Mr. Solgy Jose T. Kottaram, CIT-DR : Da…

Dy. Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit"E Infraproject Ltd, Mumbai

In the result, the appeals filed by the Revenue are allowed

ITA 956/MUM/2023[2019-20]Status: DisposedITAT Mumbai29 Dec 2023AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

For Appellant: Mr. Viraj MehtaFor Respondent: Mr. Solgy Jose T. Kottaram, CIT-DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 954 to 957/MUM/2023 Assessment Years: 2017-18 to 2020-21 Dy. CIT, Central Circle-1(2), M/s Capacit’e Infraprojects 906, 9th floor, Pratistha Ltd., Bhavan, Old CGO Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6th floor, Adjacent to Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. PAN NO. AAECC 9463 G Appellant Respondent Assessee by : Mr. Viraj Mehta Revenue by : Mr. Solgy Jose T. Kottaram, CIT-DR : Da…

Dy. Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit"E Infraproject Ltd, Mumbai

In the result, the appeals filed by the Revenue are allowed

ITA 955/MUM/2023[2018-19]Status: DisposedITAT Mumbai29 Dec 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

For Appellant: Mr. Viraj MehtaFor Respondent: Mr. Solgy Jose T. Kottaram, CIT-DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 954 to 957/MUM/2023 Assessment Years: 2017-18 to 2020-21 Dy. CIT, Central Circle-1(2), M/s Capacit’e Infraprojects 906, 9th floor, Pratistha Ltd., Bhavan, Old CGO Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6th floor, Adjacent to Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. PAN NO. AAECC 9463 G Appellant Respondent Assessee by : Mr. Viraj Mehta Revenue by : Mr. Solgy Jose T. Kottaram, CIT-DR : Da…

Dy. Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit"E Infraprojects Ltd, Mumbai

In the result, the appeals filed by the Revenue are allowed

ITA 954/MUM/2023[2017-2018]Status: DisposedITAT Mumbai29 Dec 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

For Appellant: Mr. Viraj MehtaFor Respondent: Mr. Solgy Jose T. Kottaram, CIT-DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 954 to 957/MUM/2023 Assessment Years: 2017-18 to 2020-21 Dy. CIT, Central Circle-1(2), M/s Capacit’e Infraprojects 906, 9th floor, Pratistha Ltd., Bhavan, Old CGO Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6th floor, Adjacent to Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. PAN NO. AAECC 9463 G Appellant Respondent Assessee by : Mr. Viraj Mehta Revenue by : Mr. Solgy Jose T. Kottaram, CIT-DR : Da…

Kimaya Impex (P.) Ltd. v. ITO (136 Taxmann.com 117) — Cited in 5 Judgments | BharatTax