Lemon Tree\nHotels (PCIT v. Lemon Tree Hotels Pvt Ltd.

104 Taxmann.com 27Supreme Court of India2019#13194 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 14A Section 195 Section 37(1)Section 40(a)(i)Section 9(1)(vii)Section 92CA(3)

Issues it is cited on

section 195 section 37(1)disallowance under section 14a section 92c section 144c(13)section 37 capital expenditure dispute resolution panel section 40(a)section 92 section 144c revenue expenditure

Judgments citing Lemon Tree\nHotels (PCIT v. Lemon Tree Hotels Pvt Ltd.

Strides Pharma Science Limited, Mumbai vs. Income Tax Officer, 15(3)(2), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 5721/MUM/2024[2020-21]Status: DisposedITAT Mumbai20 Mar 2025AY 2020-21

Bench: Shri Amit Shukla & Smt. Renu Jauhriआयकर अपील सं./Ita No.5721/Mum/2024 (निर्धारण वर्ष / Assessment Year :2020-21) Strides Pharma Science Limited V/S. Ito 15(3)(2), बनाम Aayakar Bhavan, New 201, Devavrata, Sector-17, Marine Lines, Mumbai-400020 Vashi, Navi Mumbai, Maharashtra-400703 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Blrs03808A .. Appellant/अपीलार्थी Respondent/प्रतिवादी निर्धारिती की ओर से /Assessee By: Shri Nishit Gandhi राजस्व की ओर से /Revenue By: Mr. R. A. Dhyani सुनवाई की तारीख / Date Of Hearing 16.01.2025 20.03.2025 घोषणा की तारीख/Date Of Pronouncement आदेश / Order Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Mumbai/National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”] Dated 06.09.2024 Passed U/S.250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For

For Appellant: Shri Nishit GandhiFor Respondent: Mr. R. A. Dhyani

Section 143(3)Section 144Section 14ASection 250Section 35Section 37(1)

…CIT. v.Biocon Ltd [2020] 121 taxmann.com 351.Karnataka,] Neither the AO nor the CIT(A) have denied that the issue is covered. However, addition is confirmed on the ground that SLP is filed against the ruling in the case of PCIT v/s Lemon Tree Hotels - (2019) 104 Taxmann.com 27 (SC). However, Hon'ble Jurisdictional High Court in the case of Bank of India v/s CCIT-WP 3290 of 2024 has held that the law laid down by the High Court cannot be sidelined by the Revenue merely because an SLP has been filed against the High Court Ruling. The CIT as well as the AO proceeded on an incorrect footing that there is no expendit…

Infiben Avenues Ltd (Formerly Infibeam Incorporation Ltd., Ahmedabad vs. The Pr. CIT-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 108/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri A.P. Singh, CIT DR

Section 143(3)Section 263Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.108/Ahd/2022 (Assessment Year: 2017-18) Infibeam Avenues Ltd. Vs. Principal Commissioner of (Formerly known as Infibeam Income Tax, Incorporation Ltd.), Ahmedabad-1 9th Floor, “A” Wing, Gopal Palace, Opp. Ocean Park, Nehrunagar, Satellite Road, Ahmedabad-380015 [PAN No.AACCI3501P] (Appellant) .. (Respondent) Appellant by : Shri Aseem L. Thakkar, A.R. Respondent by: Shri A.P. Singh, CIT DR 01.10.2024 Date of Hearing Date of Pronouncement 14.10.2024 O R D E…

Xseed Education Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle - 7(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 166/BANG/2024[2017-2018]Status: DisposedITAT Bangalore31 Jul 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Years : 2017-18

For Appellant: Shri Aliasgar Rampurwala, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 143(3)Section 37Section 37(1)

…ction and added to the total income of the assessee. 4. On appeal, the ld. CIT(A) found that the SLP was preferred before the Hon’ble Apex Court in the case of CIT Vs. Biocon reported in 131 Taxmann.com 188 and CIT Vs. Lemon Tree Hotels Pvt. Ltd. reported in 104 Taxmann.com 27. Likewise, the ld. CIT(A) also found that the Delhi Tribunal in the case of Ranbaxy Laboratories Ltd. Vs. ACIT reported in 39 SOT 17 (Delhi) has held that the expenses under ESOP are not allowable deduction under the provisions of sec. 37 of the Act. In view of the above, the ld. CIT(A) confirmed the order of the AO. . Page 3 of 6 5. Bei…

Bhartiya International Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2110/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Feb 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Amit Goel, Chartered AccountantFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 143(3)Section 144C(13)Section 14ASection 156Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2110/DEL/2022 Assessment Year 2018-19 Bhartiya International Ltd. Dy. Commissioner of Income- E-52 New Mangla Puri, Mandi Road Vs. Tax Mehrauli Circle-4(2) New Delhi. New Delhi. TAN/PAN: AAACB0728M (Appellant) (Respondent) Appellant by: Shri Amit Goel, Chartered Accountant Shri Pranav Yadav, Advocate Respondent by: Shri Rajesh Kumar, CIT-DR Date of hearing: 07 02 2024 Date of pronouncement: 16 02 2024 O R D E R PER PRADIP KUMAR KEDIA-A.M. : Th…

Bhartiya International Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2109/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jan 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri Amit Goel, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 143(3)Section 144BSection 144C(13)Section 14ASection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2109/DEL/2022 Assessment Year 2017-18 Bhartiya International Ltd. Dy. Commissioner of Income- E-52 New Mangla Puri Mehrauli, Vs. Tax, New Delhi. Circle-4(2), New Delhi. TAN/PAN: AAACB0728M (Appellant) (Respondent) Appellant by: Shri Amit Goel, Adv. Shri Nippun Mittal, CA Mr. Pranav Yadav, Adv. Respondent by: Shri Rajesh Kumar, CIT-DR Date of hearing: 08 11 2023 Date of pronouncement: 02 01 2024 O R D E R PER PRADIP KUMAR KEDIA-A.M. : The captioned appeal h…

Deputy Commissioner of Income Tax, Circle- 4(1)(1), Bangalore vs. M/S. Lifestyle International Private Limited, Bangalore

In the result, the assessee’s appeal stands allowed and revenue’s appeal stands dismissed

ITA 93/BANG/2020[2013-14]Status: DisposedITAT Bangalore18 Nov 2022AY 2013-14

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14 M/S. Lifestyle International Pvt. Ltd., 77, Town Centre, The Deputy Building No. 3, Commissioner Of West Wing, Income Tax, Off Hal Airport Road, Circle – 4(1)(1), Yamlur, Vs. Bengaluru. Bengaluru – 560 037. Pan: Aaacl2937J Appellant Respondent & Assessment Year : 2013-14 (By Revenue)

Section 2Section 37Section 43(6)(c)Section 50B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2013-14 M/s. Lifestyle International Pvt. Ltd., 77, Town Centre, The Deputy Building No. 3, Commissioner of West Wing, Income Tax, Off HAL Airport Road, Circle – 4(1)(1), Yamlur, Vs. Bengaluru. Bengaluru – 560 037. PAN: AAACL2937J APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) : Shri K.R. Vasudevan & Assessee by Shri Ankur Pai, Advocates : Shri Binod Kumar Singh, CIT Revenue by DR Date of Hearing : 23-08-2022 Date of Pr…

Ibm India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, appeal by the assessee stands allowed as indicated hereinabove

ITA 289/BANG/2021[2015-16]Status: DisposedITAT Bangalore14 Feb 2022AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 289/Bang/2021 Assessment Year : 2015-16 M/S. Ibm India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 12-01-2022 Date Of Pronouncement : 14-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Final Assessment Order Dated 30.04.2021 U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Act Passed By The National Faceless Assessment Centre, Delhi Relating To Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Stated Hereunder Are Independent Of & Without Prejudice To One Another. The Appellant Submits As Under: 1. Assessment Order Bad In Law 1.1. At The Outset, M/S Ibm India Private Limited (Hereinafter Referred To As 'The Appellant' Or 'The Company') Prays That The Order Dated April 30. 2021

For Appellant: Shri Ajay Roti, CAFor Respondent: Shri Pradeep Kumar, CIT DR

Section 10ASection 143(3)Section 144BSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 289/Bang/2021 Assessment Year : 2015-16 M/s. IBM India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner of Arcade, Income-tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. PAN: AAACI4403L APPELLANT RESPONDENT Assessee by : Shri Ajay Roti, CA Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 12-01-2022 Date of Pronouncement : 14-02-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed…