Krishna Oberoi v. Union of India & Ors.

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CENTRAL CIRCLE 6, NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

…in the case of Japan Airlines company Ltd. 377 ITR 372 and also on the decision of Hon’ble Delhi High Court in the case of Apeejay Surrendera Park Hotels Ltd. (2016) 287 CTR 161, the decision of Hon’ble Andhra Pradesh High Court in the case of Krishna Oberoi 257 ITR 105 and on decisions of Tribunal in cases of Johnson Watch Company Pvt. Ltd. ITA No. 1738/Del/2020 (Delhi), Sahana Dwellers (P.) Ltd. [2016] 67 taxmann.com 202 (Mumbai). 10. Further, the Ld. Sr. Counsel drew our attention to the order of the Ld. CIT(A) in the case of the assessee in AY 2015-16 (order dated 30.05.2019) wherein the Ld. CIT(A) had held…

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

…in the case of Japan Airlines company Ltd. 377 ITR 372 and also on the decision of Hon’ble Delhi High Court in the case of Apeejay Surrendera Park Hotels Ltd. (2016) 287 CTR 161, the decision of Hon’ble Andhra Pradesh High Court in the case of Krishna Oberoi 257 ITR 105 and on decisions of Tribunal in cases of Johnson Watch Company Pvt. Ltd. ITA No. 1738/Del/2020 (Delhi), Sahana Dwellers (P.) Ltd. [2016] 67 taxmann.com 202 (Mumbai). 10. Further, the Ld. Sr. Counsel drew our attention to the order of the Ld. CIT(A) in the case of the assessee in AY 2015-16 (order dated 30.05.2019) wherein the Ld. CIT(A) had held…

SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

…in the case of Japan Airlines company Ltd. 377 ITR 372 and also on the decision of Hon’ble Delhi High Court in the case of Apeejay Surrendera Park Hotels Ltd. (2016) 287 CTR 161, the decision of Hon’ble Andhra Pradesh High Court in the case of Krishna Oberoi 257 ITR 105 and on decisions of Tribunal in cases of Johnson Watch Company Pvt. Ltd. ITA No. 1738/Del/2020 (Delhi), Sahana Dwellers (P.) Ltd. [2016] 67 taxmann.com 202 (Mumbai). 10. Further, the Ld. Sr. Counsel drew our attention to the order of the Ld. CIT(A) in the case of the assessee in AY 2015-16 (order dated 30.05.2019) wherein the Ld. CIT(A) had held…

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

…in the case of Japan Airlines company Ltd. 377 ITR 372 and also on the decision of Hon’ble Delhi High Court in the case of Apeejay Surrendera Park Hotels Ltd. (2016) 287 CTR 161, the decision of Hon’ble Andhra Pradesh High Court in the case of Krishna Oberoi 257 ITR 105 and on decisions of Tribunal in cases of Johnson Watch Company Pvt. Ltd. ITA No. 1738/Del/2020 (Delhi), Sahana Dwellers (P.) Ltd. [2016] 67 taxmann.com 202 (Mumbai). 10. Further, the Ld. Sr. Counsel drew our attention to the order of the Ld. CIT(A) in the case of the assessee in AY 2015-16 (order dated 30.05.2019) wherein the Ld. CIT(A) had held…

THE COMMISSIONER OF INCOME TAX VII vs. GULF AIR COMPANY

…in nature, payment made to the hotel even under an oral arrangement will qualify as 'rent'. She has buttressed her submission by placing heavy reliance upon the judgment of the Andhra Pradesh High Court in the case of Krishna Oberoi v. Union of India & Ors., 257 ITR 105. - 7. Explanation (i) to Section 194-I of the Act reads as under :- - "i) "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land or any building (including factory building), together with furniture, fittings and the land appurtenant thereto, whether o…

THE COMMISSIONER OF INCOME TAX XVII vs. GULF AIR COMPANY

Bench: The Cit(A). Vide Orders Dated 2.4.2002, The Cit (A) Allowed The Appeal Holding That The Assessee Was Not In Default In Making Deductions At Source As No Such Deductions Were Required To Be Made.

…in nature, payment made to the hotel even under an oral arrangement will qualify as 'rent'. She has buttressed her submission by placing heavy reliance upon the judgment of the Andhra Pradesh High Court in the case of Krishna Oberoi v. Union of India & Ors., 257 ITR 105. - 7. Explanation (i) to Section 194-I of the Act reads as under :- - "i) "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land or any building (including factory building), together with furniture, fittings and the land appurtenant thereto, whether o…