Ltd. v. CIT

60 Taxmann.com 350High Court2015#11987 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also reported as

175 Taxmann 58210 ITR 614

Judgments citing Ltd. v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERSS T.C. BUILDCON PRIVATE LIMITED, RAIPUR

In the result CO filed by the assessee is allowed and the appeal filed by the revenue stands dismissed

ITA 173/RPR/2019[2011-12]Status: DisposedITAT Raipur27 Oct 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F Cross Objection No. 26/Rpr/2019 (Arising Out Of Ita No. 173/Rpr/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 16-08-2023 घोषणाक" तार"ख/Date : 27-10-2023 Of Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri V.K. Singh, CIT-DR
Section 142(1)Section 144Section 147Section 148

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) PAN: AACCT4516F Cross Objection No. 26/RPR/2019 (Arising out of ITA No. 173/RPR/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devend…

DCIT, CIRCLE-2(2), NEW DELHI vs. ANANT RAJ LTD., NEW DELHI

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

DCIT, CIRCLE-2(2), NEW DELHI vs. ANANT RAJ LTD., NEW DELHI

The appeal is allowed partly as indicated above

ITA 5237/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

ANANT RAJ LTD.,NEW DELHI vs. DCIT, CIRCLE-2(2), NEW DELHI

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

THE BOMBAY DYEING & MANUFACTUREING CO. LTD,MUMBAI vs. ASST CIT CIR 2(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6996/MUM/2013[1989-90]Status: DisposedITAT Mumbai14 Dec 2016AY 1989-90

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आयकर अपीऱ सं./I.T.A. No.6996/Mum/2013 (ननधधारण वषा / Assessment Year : 1989-90) M/S The Bombay Dyeing & बनधम/ Asstt. Commissioner Of Income Tax- Tax Circle 2(1), Manufacturing Co.Ltd., Vs. Room No.575, Neville House, Aayakar Bhavan, J N Heredia Marg, Ballard Estate, M K Road, Mumbai-400001 Mumbai-400020 स्थधयी ऱेखध सं./ Pan :Aaact2328K अपीऱार्थी ओर से / Appellant By Shri Yogesh A Thar प्रत्यर्थी की ओर से/Respondent By Shri Sanjeev Jain सुनवाई की तारीख / Date Of Hearing : 30.5.2016 घोषणा की तारीख /Date Of Pronouncement :14.12.2016 आदेश / O R D E R Per Rajesh Kumar, Am This Is An Appeal Filed By The Assessee & It Is Directed Against The Order Dated 23.09.2013 Passed By The Ld. Cit(A)-4, Mumbai For The Assessment Year 2089-90 . 2. The Issue Raised In Grounds Of Appeal No.1 Is Against Holding By The Cit(A) That Application U/S 154 Of The Income Tax Act, 1961(Hereinafter Called The Act) Was Not Within The Time As Provided In Section 154(7) Of The Act & The Cit(A) Ought To Have Held That The Period Of Limitation Should Be Reckoned From The Date

Section 115Section 115JSection 143(3)Section 154Section 154(7)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आयकर अपीऱ सं./I.T.A. No.6996/Mum/2013 (ननधधारण वषा / Assessment Year : 1989-90) M/s The Bombay Dyeing and बनधम/ Asstt. Commissioner of Income tax- Tax Circle 2(1), Manufacturing Co.Ltd., Vs. Room No.575, Neville House, Aayakar Bhavan, J N Heredia Marg, Ballard Estate, M K Road, Mumbai-400001 Mumbai-400020 स्थधयी ऱेखध सं./ PAN :AAACT2328K अपीऱार्थी ओर से / Appellant by Shri Yogesh A Thar प्रत्यर्थी की ओर से/Respondent by Shri Sanjeev Jain सुनवाई की तारीख…

ACIT, GURGAON vs. M/S. HONDA MOTORCYCLES & SCOOTER INDIA PVT. LTD., GURGAON

In the result, the appeal stands allowed

ITA 3460/DEL/2013[2007-08]Status: DisposedITAT Delhi31 Aug 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri A.K. Saroha, CIT-DR

…be allowed. The ld. AR counsel drew our attention towards page 403 onwards of the assessee’s paper book and submitted that as per the decision of Hon'ble Jurisdictional High Court of Delhi in the case of Tupperware India [P] Ltd Vs. CIT reported at [2015] 60 Taxmann.com 350 [Delhi] where contract manufacturers were carrying out manufacturing activities for the assessee and it was in assessee’s business necessity that all the tax liabilities of manufacturers were duly satisfied by the assessee then the payments in this regard has to be considered as business expenses of the assessee and thus the same are a…

ACIT, GURGAON vs. M/S HONDA MOTORCYCLE AND SCOOTER INDIA PVT. LTD., GURGAON

In the result, the appeal stands allowed

ITA 3237/DEL/2011[2003-04]Status: DisposedITAT Delhi31 Aug 2016AY 2003-04

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri A.K. Saroha, CIT-DR

…be allowed. The ld. AR counsel drew our attention towards page 403 onwards of the assessee’s paper book and submitted that as per the decision of Hon'ble Jurisdictional High Court of Delhi in the case of Tupperware India [P] Ltd Vs. CIT reported at [2015] 60 Taxmann.com 350 [Delhi] where contract manufacturers were carrying out manufacturing activities for the assessee and it was in assessee’s business necessity that all the tax liabilities of manufacturers were duly satisfied by the assessee then the payments in this regard has to be considered as business expenses of the assessee and thus the same are a…

HONDA MOTORCYCLE & SCOOTERS INDIA PVT. LTD.,GURGAON vs. ADDL. CIT, GURGAON

In the result, the appeal stands allowed

ITA 3074/DEL/2011[2004-05]Status: DisposedITAT Delhi31 Aug 2016AY 2004-05

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri A.K. Saroha, CIT-DR

…be allowed. The ld. AR counsel drew our attention towards page 403 onwards of the assessee’s paper book and submitted that as per the decision of Hon'ble Jurisdictional High Court of Delhi in the case of Tupperware India [P] Ltd Vs. CIT reported at [2015] 60 Taxmann.com 350 [Delhi] where contract manufacturers were carrying out manufacturing activities for the assessee and it was in assessee’s business necessity that all the tax liabilities of manufacturers were duly satisfied by the assessee then the payments in this regard has to be considered as business expenses of the assessee and thus the same are a…

HONDA MOTORCYCLE & SCOOTERS INDIA PVT. LTD.,GURGAON vs. ADDL. CIT, GURGAON

In the result, the appeal stands allowed

ITA 3073/DEL/2011[2003-04]Status: DisposedITAT Delhi31 Aug 2016AY 2003-04

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri A.K. Saroha, CIT-DR

…be allowed. The ld. AR counsel drew our attention towards page 403 onwards of the assessee’s paper book and submitted that as per the decision of Hon'ble Jurisdictional High Court of Delhi in the case of Tupperware India [P] Ltd Vs. CIT reported at [2015] 60 Taxmann.com 350 [Delhi] where contract manufacturers were carrying out manufacturing activities for the assessee and it was in assessee’s business necessity that all the tax liabilities of manufacturers were duly satisfied by the assessee then the payments in this regard has to be considered as business expenses of the assessee and thus the same are a…

Ltd. v. CIT (60 Taxmann.com 350) — Cited in 9 Judgments | BharatTax