M.A. Unneeri Kutti v. CIT (SLP (civil) No. 4789 of

201 ITR 23Reported decision#19765 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 11Section 12AASection 143(3)Section 2(15)

Judgments citing M.A. Unneeri Kutti v. CIT (SLP (civil) No. 4789 of

Neuro Update Chennai, Chennai vs. ITO, Exemption Ward-1, Chennai

In the result, the appeal of the assessee is allowed

ITA 1480/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Oct 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Shri. G. Sitharaman, CA &For Respondent: Shri. R. Raghupathy, Addl. C.I.T
Section 11Section 12ASection 2(15)Section 250

…he acceptance of new ideas and development of appropriate means to reach them to recipients……” - CIT v. Oxford University Press [221 ITR 77]. It only printed books and supplied them to university and hence not applicable. - CIT v. Sorabji Nusserwanji Paarekh [201 ITR 23]. This gives only scholarships to students and having not engaged in educational activities. 13. Per contra, the ld.DR for the revenue relied on the orders of the lower authorities and prayed for confirming the ld.CIT(A) order by dismissing the appeal of the assessee. 14. We have heard the rival contentions perused the material available on reco…

ITO, Ghaziabad vs. M/S Aaina Media Pvt. Ltd., Ghaziabad

In the result, appeal of the Revenue is dismissed

ITA 6269/DEL/2015[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaito Vs. Aaina Media Pvt. Ltd., Ward – 1(5), E-223, Kavi Nagar, Ghaziabad Ghaziabad

Section 143(3)Section 68

…tablished the creditors as bogus and only paper entities supported by report of ITI and DDIT (Inv.), Kolkata. 3. The Ld. CIT(A) has erred in law in ignoring the decision of Hon’ble Supreme Court in the case Unneeri Kutty vs. CIT (SLP (Civil) No.4789 of 1993) 201 ITR 23 (st.) where the Hon’ble Apex Court has clearly opined while dealing with the onus of the assessee to establish (a) proof of identity on his creditors (b) capacity of creditors to advance money and (c) genuineness of the transaction. 4. Therefore, the order of Ld. CIT(A) may be set aside and the order of the AO by restored.” 4. First Ground is wi…

ITO, Ghaziabad vs. M/S. Hercules Cranes Pvt. Ltd., Ghaziabad

In the result, appeal filed by the Revenue is dismissed

ITA 6268/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Jul 2019AY 2010-11

Bench: Shri N.K. Billaiya & Shri Laliet Kumar[Assessment Year: 2010-11]

Section 131Section 133(6)Section 194JSection 40Section 68

…f details/evidences furnished by the appellant whereas the AO nowhere held the creditors as genuine. iv. The Ld. CIT (A) has erred in law in ignoring the decision of Hon'ble Supreme Court in the case of M.A. Unneeri Kutti V. CIT (SLP (civil) No. 4789 of 1993) 201 ITR 23 (st.) where the Hon'ble Apex Court has clearly opined while dealing with the onus of the assessee to establish (a) proof of identity of his creditors (b) capacity of creditors to advance money and (c) genuineness of the transaction. 2. Briefly stated the facts of the case are that the assessee declared income of Rs.NIL and book profit at Rs.2,58,6…

DCIT, Ghaziabad vs. M/S Cell Com Telseservices Pvt. Ltd., Ghaziabad

In the result, appeal of the department is dismissed and cross objection of the assessee is allowed

ITA 2683/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Suchitra Kamble, Jm Ita No. 2683/Del/2016 : Asstt. Year : 2010-11 Dcit Circle-1 Vs Cell Com Teleservices Pvt. Ltd., A- Ghaziabad 52, A-36, Upsidc Industrial Area, Sikandarabad, Bulandshahar- 203205 Pan-Aaccc1688D (Appellant) (Respondent) Co No. 51/Del/2018 : Asstt. Year : 2010-11 Cell Com Teleservices Pvt. Ltd., A- Vs Dcit Circle-1 52, A-36, Upsidc Industrial Area, Ghaziabad Sikandarabad, Bulandshahar-203205 Pan-Aaccc1688D (Appellant) (Respondent) Pan No- Aaccc1688D Assessee By : Sh. Kaushlendra Tiwari, Sr. Dr Revenue By : Sh. Akhilesh Kumar, Advocate Date Of Hearing : 30.05.2018 Date Of Pronouncement : 31.07.2018

For Appellant: Sh. Kaushlendra Tiwari, Sr. DRFor Respondent: Sh. Akhilesh Kumar, Advocate
Section 268Section 268ASection 43BSection 68

…uineness and capacity of the creditors. iii. The ld. CIT(A) has erred in law in ignoring the decision of Hon’ble Kerela High Court in the case of Unneeri Kutty which has been affirmed by the Hon’ble Supreme Court in the case in (SLP (Civil) No. 4789 of 1993) 201 ITR 23 (St.). iv. The ld. CIT(A) has erred in law as well as on facts in admitting the additional evidence furnished before him by the assessee when there was no exceptional circumstances as provided under Rule 46A. 8. Facts of the case related to this issue in brief are that the assessee e-filed its return of income on 30.9.2010 declaring an income of…