Kolkata; (d) H.H. Sri Rama Verma v. Commissioner Of Income Tax (57 Taxmann 149)

Q: What is Kolkata; (d) H.H. Sri Rama Verma v. Commissioner Of Income Tax authority for?

The genuineness of a transaction involving share capital and share premium must be established, especially when it involves share application money.

Q: How many judgments cite Kolkata; (d) H.H. Sri Rama Verma v. Commissioner Of Income Tax?

22 judgments on BharatTax cite Kolkata; (d) H.H. Sri Rama Verma v. Commissioner Of Income Tax (57 Taxmann 149), spanning 2018 to 2025.

ITO, WARD-25(2), NEW DELHI vs. TELPLAY PACKAGING SOLUTIONS P.LTD, NEW DELHI

The appeal of the Revenue is dismissed

ITA 5892/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Mar 2025AY 2012-13

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 14ASection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Telplay Packaging Income Tax Officer Solutions Pvt. Ltd. Ward-25(2), Vs. (Formerly known as M/s. New Delhi. MGG Paper Packaging Solutions Pvt. Ltd.,) B-729 DDA Flats Jasola Vihar New Delhi-110025. PAN-AAFCM8819B (Appellant) (Respondent) Assessee by None Department by Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 13/02/2025 Date of Pronouncement 07/03/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of the Com…

DCIT, CIR. -11(1), KOLKATA vs. M/S IRIS HEALTH SERVICES LTD., KOLKATA

In the result, the appeal of the Revenue and the cross-objection of the assessee are hereby dismissed

ITA 233/KOL/2021[2012-13]Status: DisposedITAT Kolkata02 Jan 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.233/Kol/2021 Assessment Year: 2012-13 Dcit, Circle-11(1), Kolkata...………….........…..................….…… Appellant Vs. M/S Iris Health Services Ltd...…..……...…........…...…...…..…..... Respondent 82/1, Raja Subodh Ch. Mullick Road, Kolkata-700047. [Pan: Aabci8499M] Co No.18/Kol/2021 (Arising Out Of Ita 233/Kol/2021) Assessment Year: 2012-13 M/S Iris Health Services Ltd...…..……...…........…...…...…..…..... Cross-Objector 82/1, Raja Subodh Ch. Mullick Road, Kolkata-700047. [Pan: Aabci8499M] Vs. Dcit, Circle-11(1), Kolkata...………….........…..................….…… Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Assessee. Shri D.K. Sonawal, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : November 24, 2022 Date Of Pronouncing The Order : January 02, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue & Cross-Objection By The Assessee Against The Order Dated 24.09.2020 Of The Commissioner Of Income Tax (Appeals)-4, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 131Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.233/Kol/2021 Assessment Year: 2012-13 DCIT, Circle-11(1), Kolkata...………….........…..................….…… Appellant vs. M/s Iris Health Services Ltd...…..……...…........…...…...…..…..... Respondent 82/1, Raja Subodh Ch. Mullick Road, Kolkata-700047. [PAN: AABCI8499M] CO No.18/Kol/2021 (Arising out of ITA 233/Kol/2021) Assessment Year: 2012-13 M/s Iris Health S…

ITO, WARD- 27(4), NEW DLEHI vs. ZEXUS AIR SERVICES PVT. LTD., GURGAON

In the result, the appeal filed by the Revenue as well as the CO filed by the assessee are dismissed

ITA 2608/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2021AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year: 2014-15 Ito, Vs Zexus Air Services Pvt. Ltd., Ward-27(4), 148-149, Centrum Plaza, New Delhi. Sector-53, Dlf Phase-V, Gurgaon. Pan: Aaacz6541L Co No.121/Del/2018 (Ita No.2608/Del/2018) Assessment Year: 2014-15 Zexus Air Services Pvt. Ltd., Vs. Ito, 148-149, Centrum Plaza, Ward-27(4), Sector-53, Dlf Phase-V, New Delhi. Gurgaon. Pan: Aaacz6541L (Appellant) (Respondent) Assessee By : Shri Gaurav Bansal, Ca Revenue By : Smt. Sushma Singh, Cit-Dr Date Of Hearing : 31.03.2021 Date Of Pronouncement : 23.04.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 12Th January, 2018 Of The Cit(A)-9, New Delhi, Relating To Assessment Year 2014-15. Co No.121/Del/2018 The Assessee Has Filed The Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Gaurav Bansal, CAFor Respondent: Smt. Sushma Singh, CIT-DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 ITO, Vs Zexus Air Services Pvt. Ltd., Ward-27(4), 148-149, Centrum Plaza, New Delhi. Sector-53, DLF Phase-V, Gurgaon. PAN: AAACZ6541L CO No.121/Del/2018 (ITA No.2608/Del/2018) Assessment Year: 2014-15 Zexus Air Services Pvt. Ltd., Vs. ITO, 148-149, Centrum Plaza, Ward-27(4), Sector-53, DLF Phase-V, New Delhi. Gurgaon. PAN: AAACZ6541L (Appellant) (Respondent) Assessee by : Shri Gaurav Bansal, CA Revenue by : Smt. Sushma Singh, CIT-DR Date of H…

ITO, NEW DELHI vs. M/S. ELATIVE BUILDING SOLUTIONS PVT. LTD., NEW DELHI

In the result, appeal of assessee is allowed

ITA 2498/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Mar 2021AY 2012-13

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Shri Jagdish Singh, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2012-13 ITO, Vs Elative Building Solutions Pvt. Ltd. Ward-8(2), (Formerly M/s Maiden Building CR Building, Solution Pvt. Ltd.), New Delhi. B-5, Nand Ram Park, Bhagat Enclave, Uttam Nagar, New Delhi. PAN: AAHCM7197A (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate Revenue by : Shri Jagdish Singh, Sr. DR Date of Hearing : 09.02.2021 Date of Pronouncement : 24.03.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is direct…