Konkan Barge Builders (P) Ltd. v. ITO and Anr.

306 ITR 194High Court#17605 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2015.

Judgments citing Konkan Barge Builders (P) Ltd. v. ITO and Anr.

ITO 12(3)(1), Mumbai vs. Hiranandani Builders, Mumbai

In the result, the appeal filed by the revenue is dismissed and the cross objection of the assessee is treated as allowed for statistical purposes

ITA 4613/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Oct 2015AY 2009-10

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & B.R.Baskaran (Am) सर्वश्री जोगगन्दय ससिंह, न्मायमक सदस्म एर्िं बी.आर.बास्करन, ऱेखा सदस्य आमकय अऩीर सिं./I.T.A. No.4613/Mum/2013 (यनधावयण र्र्व / Assessment Year :2009-10) बनाम/ Income Tax Officer 12(3)(1), M/S Hiranandani Builders, 514, Dalamal Tower, Room No.114, Vs. Nariman Point, 1St Floor, Aayakar Bhavan, Mumbai-400021 M.K.Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 3Section 80I

…delayed payment of lease rent. In view of the decision rendered by the Hon’ble Supreme Court in the case of Govinda Choudhary & Sons (supra) and the decision of Hon’ble jurisdictional Bombay High Court in the case of CIT Vs, Bhansali Engg. Polymers Ltd (2008)(306 ITR 194), we do not find any infirmity in the decision of Ld CIT(A) 11 And CO 188/M/2014 in holding that interest so received partakes the character of lease rentals and hence eligible for deduction u/s 80IA of the Act. 14. The next receipt relates to the interest received on FDR. The assessee had received lease deposits from the lessees, which is requ…

M/S. Mehta Construction Co., New Delhi vs. JCIT, New Delhi

In the result the appeals filed by the assessee i

ITA 474/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Oct 2015AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaassessment Year: 2007-08 Mehta Construction Co., Vs. Income Tax Officer, R-695, 2Nd Floor, New Ward-38(2), New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Assessment Year: 2010-11 Mehta Construction Co., Vs. Jcit, Circle-62(1), R-695, 2Nd Floor, New Civic Centre, New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Ita Nos. 2561 & 4366/Del/2012 Assessment Years: 2008-09 & 2009-10 Acit, Circle-38(1), Vs. Mehta Construction Co., New Delhi R-695, Iind Floor, Rajinder Nagar, New Delhi (Pan: Aahfm3503D) Appellant) (Respondent) Assessee By : Sh. Narender Chillar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr Date Of Hearing: 06.10.2015 Date Of Pronouncement: 16.10.2015 Order Per Inturi Rama Rao, A.M.: These Are The Appeals Filed By The Assessee-Company As Well As By The Revenue. The Appeals In Ita Nos. 3967/Del/2010 For A.Y. 2007-08 & 474/Del/2015 For A.Y. 2010-11 Are Filed By The Assessee Company. The Appeals

For Appellant: Sh. Narender Chillar, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 145Section 145(3)

…Supreme Court and Hon’ble High Courts: i. CIT Vs. Govind Choudhary & Sons, 203 ITR 881 (SC) ii. Nirman Industries Ltc. Vs. DCIT, 283 ITR 402(Guj.) iii. Konkan Barge Builders (P) Ltd. Vs. ITO and Anr, 297 ITR 39(Bom.) iv. CIT Vs. Bhansali Engg. Polymars Ltd., 306 ITR 194(Bom.) v. Phatela Cotgin Pvt. Ltd. Vs. CIT, 303 ITR 411 (P&H) 5. On the other hand, the learned DR relied on the orders of the authorities below. 6. We heard the rival submissions and perused the material on record. In the present appeals there are mainly two issues, one issue is regarding the rejection of book results and the other issue is regar…

ACIT, New Delhi vs. M/S Mehta Construction Co., New Delhi

In the result the appeals filed by the assessee i

ITA 4366/DEL/2012[2009-10]Status: DisposedITAT Delhi16 Oct 2015AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaassessment Year: 2007-08 Mehta Construction Co., Vs. Income Tax Officer, R-695, 2Nd Floor, New Ward-38(2), New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Assessment Year: 2010-11 Mehta Construction Co., Vs. Jcit, Circle-62(1), R-695, 2Nd Floor, New Civic Centre, New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Ita Nos. 2561 & 4366/Del/2012 Assessment Years: 2008-09 & 2009-10 Acit, Circle-38(1), Vs. Mehta Construction Co., New Delhi R-695, Iind Floor, Rajinder Nagar, New Delhi (Pan: Aahfm3503D) Appellant) (Respondent) Assessee By : Sh. Narender Chillar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr Date Of Hearing: 06.10.2015 Date Of Pronouncement: 16.10.2015 Order Per Inturi Rama Rao, A.M.: These Are The Appeals Filed By The Assessee-Company As Well As By The Revenue. The Appeals In Ita Nos. 3967/Del/2010 For A.Y. 2007-08 & 474/Del/2015 For A.Y. 2010-11 Are Filed By The Assessee Company. The Appeals

For Appellant: Sh. Narender Chillar, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 145Section 145(3)

…Supreme Court and Hon’ble High Courts: i. CIT Vs. Govind Choudhary & Sons, 203 ITR 881 (SC) ii. Nirman Industries Ltc. Vs. DCIT, 283 ITR 402(Guj.) iii. Konkan Barge Builders (P) Ltd. Vs. ITO and Anr, 297 ITR 39(Bom.) iv. CIT Vs. Bhansali Engg. Polymars Ltd., 306 ITR 194(Bom.) v. Phatela Cotgin Pvt. Ltd. Vs. CIT, 303 ITR 411 (P&H) 5. On the other hand, the learned DR relied on the orders of the authorities below. 6. We heard the rival submissions and perused the material on record. In the present appeals there are mainly two issues, one issue is regarding the rejection of book results and the other issue is regar…

ACIT, New Delhi vs. M/S. Mehta Construction Co., New Delhi

In the result the appeals filed by the assessee i

ITA 2561/DEL/2012[2008-09]Status: DisposedITAT Delhi16 Oct 2015AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaassessment Year: 2007-08 Mehta Construction Co., Vs. Income Tax Officer, R-695, 2Nd Floor, New Ward-38(2), New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Assessment Year: 2010-11 Mehta Construction Co., Vs. Jcit, Circle-62(1), R-695, 2Nd Floor, New Civic Centre, New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Ita Nos. 2561 & 4366/Del/2012 Assessment Years: 2008-09 & 2009-10 Acit, Circle-38(1), Vs. Mehta Construction Co., New Delhi R-695, Iind Floor, Rajinder Nagar, New Delhi (Pan: Aahfm3503D) Appellant) (Respondent) Assessee By : Sh. Narender Chillar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr Date Of Hearing: 06.10.2015 Date Of Pronouncement: 16.10.2015 Order Per Inturi Rama Rao, A.M.: These Are The Appeals Filed By The Assessee-Company As Well As By The Revenue. The Appeals In Ita Nos. 3967/Del/2010 For A.Y. 2007-08 & 474/Del/2015 For A.Y. 2010-11 Are Filed By The Assessee Company. The Appeals

For Appellant: Sh. Narender Chillar, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 145Section 145(3)

…Supreme Court and Hon’ble High Courts: i. CIT Vs. Govind Choudhary & Sons, 203 ITR 881 (SC) ii. Nirman Industries Ltc. Vs. DCIT, 283 ITR 402(Guj.) iii. Konkan Barge Builders (P) Ltd. Vs. ITO and Anr, 297 ITR 39(Bom.) iv. CIT Vs. Bhansali Engg. Polymars Ltd., 306 ITR 194(Bom.) v. Phatela Cotgin Pvt. Ltd. Vs. CIT, 303 ITR 411 (P&H) 5. On the other hand, the learned DR relied on the orders of the authorities below. 6. We heard the rival submissions and perused the material on record. In the present appeals there are mainly two issues, one issue is regarding the rejection of book results and the other issue is regar…

M/S. Mehta Construction Co., New Delhi vs. ITO, New Delhi

In the result the appeals filed by the assessee i

ITA 3967/DEL/2010[2007-08]Status: DisposedITAT Delhi16 Oct 2015AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaassessment Year: 2007-08 Mehta Construction Co., Vs. Income Tax Officer, R-695, 2Nd Floor, New Ward-38(2), New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Assessment Year: 2010-11 Mehta Construction Co., Vs. Jcit, Circle-62(1), R-695, 2Nd Floor, New Civic Centre, New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Ita Nos. 2561 & 4366/Del/2012 Assessment Years: 2008-09 & 2009-10 Acit, Circle-38(1), Vs. Mehta Construction Co., New Delhi R-695, Iind Floor, Rajinder Nagar, New Delhi (Pan: Aahfm3503D) Appellant) (Respondent) Assessee By : Sh. Narender Chillar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr Date Of Hearing: 06.10.2015 Date Of Pronouncement: 16.10.2015 Order Per Inturi Rama Rao, A.M.: These Are The Appeals Filed By The Assessee-Company As Well As By The Revenue. The Appeals In Ita Nos. 3967/Del/2010 For A.Y. 2007-08 & 474/Del/2015 For A.Y. 2010-11 Are Filed By The Assessee Company. The Appeals

For Appellant: Sh. Narender Chillar, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 145Section 145(3)

…Supreme Court and Hon’ble High Courts: i. CIT Vs. Govind Choudhary & Sons, 203 ITR 881 (SC) ii. Nirman Industries Ltc. Vs. DCIT, 283 ITR 402(Guj.) iii. Konkan Barge Builders (P) Ltd. Vs. ITO and Anr, 297 ITR 39(Bom.) iv. CIT Vs. Bhansali Engg. Polymars Ltd., 306 ITR 194(Bom.) v. Phatela Cotgin Pvt. Ltd. Vs. CIT, 303 ITR 411 (P&H) 5. On the other hand, the learned DR relied on the orders of the authorities below. 6. We heard the rival submissions and perused the material on record. In the present appeals there are mainly two issues, one issue is regarding the rejection of book results and the other issue is regar…