M/s.Emdee Apparels v. ACIT

54 SOT 600Income Tax Appellate Tribunal2012#11947 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2020.

Also reported as

28 Taxmann.com 10

Judgments citing M/s.Emdee Apparels v. ACIT

Deputy Commissioner of Income Tax Circle-2(1)(1), Bangalore vs. M/S Coffee Day Global Ltd, Bangalore

In the result, both appeals of the revenue are partly allowed

ITA 816/BANG/2017[2012-13]Status: DisposedITAT Bangalore30 Sept 2020AY 2012-13

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree C. Ramesh, C. AFor Respondent: Shree T Roumuan Paite, CIT DR
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 815 & 816/Bang/2017 Assessment years : 2011 – 12 & 2012 – 13 DCIT Circle – 2 (1) (1), M/s Coffee Day Global Limited, Bengaluru No. 32/2, Coffee Day Square, Vs. Vittal Malya Road, Opp. U B City Building, Bengaluru – 560001 PAN : AABCA5291P APPELLANT RESPONDENT Assessee by : Shree C. Ramesh, C. A. Revenue by : Shree T Roumuan Paite, CIT DR Date of hearing : 02.09.2020 Date of Pronouncement : 30.09.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: Both these appeal…

Deputy Commissioner of Income Tax Circle-2(1)(1), Bangalore vs. M/S Coffee Day Global Limited, Bangalore

In the result, both appeals of the revenue are partly allowed

ITA 815/BANG/2017[2011-12]Status: DisposedITAT Bangalore30 Sept 2020AY 2011-12

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree C. Ramesh, C. AFor Respondent: Shree T Roumuan Paite, CIT DR
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 815 & 816/Bang/2017 Assessment years : 2011 – 12 & 2012 – 13 DCIT Circle – 2 (1) (1), M/s Coffee Day Global Limited, Bengaluru No. 32/2, Coffee Day Square, Vs. Vittal Malya Road, Opp. U B City Building, Bengaluru – 560001 PAN : AABCA5291P APPELLANT RESPONDENT Assessee by : Shree C. Ramesh, C. A. Revenue by : Shree T Roumuan Paite, CIT DR Date of hearing : 02.09.2020 Date of Pronouncement : 30.09.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: Both these appeal…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…nt spent on capital work in progress is not with reference to extension of an existing business which is only in the nature of expansion. On this issue the Ld. AR relied on the decision of ITAT Bangalore Bench 'B' in the case of Emdee Apparels Vs. ACIT (2012) 54 SOT 600 which was with reference to A. Y. I.T.A. Nos.3040 & 3041/Bang/2018 2006-07 which is after the introduction of the proviso to section 36(1)(iii) of the Act. The assesses was in the business of retail trading of Reebok Footwear. The assessee was setting up new show rooms. The issue involved was as to whether the expenditure incurred in connection w…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…nt spent on capital work in progress is not with reference to extension of an existing business which is only in the nature of expansion. On this issue the Ld. AR relied on the decision of ITAT Bangalore Bench 'B' in the case of Emdee Apparels Vs. ACIT (2012) 54 SOT 600 which was with reference to A. Y. I.T.A. Nos.3040 & 3041/Bang/2018 2006-07 which is after the introduction of the proviso to section 36(1)(iii) of the Act. The assesses was in the business of retail trading of Reebok Footwear. The assessee was setting up new show rooms. The issue involved was as to whether the expenditure incurred in connection w…

DCIT, Chennai vs. N.Raghunath, Chennai

In the result, all the three appeals of the Revenue are dismissed

ITA 3224/CHNY/2016[2012-13]Status: DisposedITAT Chennai07 Jun 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Mrs. Pavuna Sundari, JCITFor Respondent: Shri. T.N. Seetharaman, Advocate

…c) CIT Vs Armour Consultants P. Ltd (2013) 355 ITR 418 (Mad) d) CIT Vs. Amrutanina Ltd. (2011) 15 Taxmann.com 392 (Mad) e) M/s. Sundaram BNP Paribas Asset Management Company Ltd. Vs. ACIT ITA No. 518 & 519/Mds/2010 f) M/s. Emdee Apparels Vs. ACIT (2012) 28 Taxmann.com 10 (Bang.) and on a detailed order allowed the appeal after distinguishing the case of M/s. A B T Ltd. The CIT(A) while allowing the appeal took cognizance of how the Jurisdictional High Court discussed and distinguished the case of CIT Vs. Sree Mangayarkarasi Mills P Ltd, 224 CTR 513 (SC) in CIT Vs. Armour Consultants P Ltd in 355 ITR 418…

DCIT, Chennai vs. N.Raghunath, Chennai

In the result, all the three appeals of the Revenue are dismissed

ITA 3223/CHNY/2016[2011-12]Status: DisposedITAT Chennai07 Jun 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Mrs. Pavuna Sundari, JCITFor Respondent: Shri. T.N. Seetharaman, Advocate

…c) CIT Vs Armour Consultants P. Ltd (2013) 355 ITR 418 (Mad) d) CIT Vs. Amrutanina Ltd. (2011) 15 Taxmann.com 392 (Mad) e) M/s. Sundaram BNP Paribas Asset Management Company Ltd. Vs. ACIT ITA No. 518 & 519/Mds/2010 f) M/s. Emdee Apparels Vs. ACIT (2012) 28 Taxmann.com 10 (Bang.) and on a detailed order allowed the appeal after distinguishing the case of M/s. A B T Ltd. The CIT(A) while allowing the appeal took cognizance of how the Jurisdictional High Court discussed and distinguished the case of CIT Vs. Sree Mangayarkarasi Mills P Ltd, 224 CTR 513 (SC) in CIT Vs. Armour Consultants P Ltd in 355 ITR 418…

Himmat Mal Doshi, Jaipur vs. ITO, Jaipur

In the result, ground taken by the assessee is dismissed

ITA 276/JPR/2015[2011-12]Status: DisposedITAT Jaipur17 Mar 2017AY 2011-12
For Appellant: Shri G.L. Gupta (C.A.)For Respondent: Shri R.A. Verma (Addl. CIT)
Section 145(3)Section 40a

…ja Consturction V. CIT(2010)39 sot 13 (Hyd.). Merilyn Shipping & transporters V. CIT(2012) 20 taxmann.com 244 (Visakapattnam), S.S. Warad V. CIT(2012)19 ITR (Trib.) 35 (Bang.). T.T. Kuruvilla v. CIT (2012) 149 TTJ (Coch.) 533. Emdee Apparels v. CIT (2012) 54 SOT 600 (Bang.), Barronics India Ltd. v. CIT (2012) 52 SOT 188 (Hyd.), Cadtrium Engineering Solutions (P) Ltd. v. ITO (2013) 33 taxmann.com 269(Delhi), ITO v. Vinod Datta (2013) 33 taxmann.com 440 (Mum.) ITO v. MGB Transport(2013) 143 ITD 564 (Kol.) Cadtrium Engineering solutions (P) Ltd. v. ITO (2013) 58 SOT 3 (Delhi). A similar ruling is given by th…

ACIT 25(2), Mumbai vs. Himanshu K Modi, Mumbai

In the result, the appeal of the revenue is hereby Dismissed

ITA 6866/MUM/2014[2010-11]Status: DisposedITAT Mumbai22 Sept 2016AY 2010-11

Bench: S/Shri Sanjay Arora & Amarjit Singhआयकर अपील सं/ I.T.A. No.6866/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Asst. Commissioner Of Shri Himanshu K. Modi बनाम/ Income Tax 25(2) Prop.M/S.Vitrag Vs. Room No.108, 1St Floor, Construction, C-4/406, Bldg. No.C-11, Yogi Nagar, Borivali (W) Pratyakshakar Bhavan, Mumbai - 400091 Bandra Kurla Complex, Bandra (East), Mumbai - 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpm8724B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri S.K.Mishra
Section 142(1)Section 143(1)Section 143(2)Section 40Section 69C

…ns V. CIT [2010] 39 SOT 13 (Hyd.) ii. Merilyn Shipping & Transports V. CIT [2012] 20 Taxmann.com 244 (Vishakhapatnam) iii. S.S.Warad V. CIT [2012] 19 ITR (Trib) 35 (Bang.) iv. T.T.Kuruvilla V. CIT [2012] 149 TTJ (Coch.) 533 v. Emdee Apparels V. CIT [2012] 54 SOT 600 (Bang.) 10 Assessment Year: 2010-11 vi. Bartronics India Ltd. V. CIT [2012] 32 SOT 188 (Hyd.) To substantiate his point, it is the submission of the appellant that there is only a procedural error in submitting the Form 15H before the CIT(TDS). So, the provisions of Section 40(a)(ia) cannot be invoked. 9. Undoubtedly, the assessee did not dedu…

Deputy Commissioner of Income Tax, Circle-12(5), Bangalore vs. M/S W S Test Systems P Ltd, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 1241/BANG/2014[2010-11]Status: DisposedITAT Bangalore30 Jul 2015AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri Jason P Boazdeputy Commissioner Of Income-Tax, Circle 12(5), Bangalore. … Appellant Vs. M/S. W S Test Systems Pvt. Ltd. # 27Th Km, Bellary Road, Doddajala Post, Bangalore-562157. … Respondent Aabcm3218Q

For Appellant: Shri P.Dhivahar, JCIT(DR)For Respondent: Shri K.Seshadri, CA
Section 143(3)

…s towards repairs and maintenance of canteen on a leased property and therefore it is revenue in nature. The assessee has also placed reliance upon the decision of this Tribunal to which both of us are signatories in the case of Emdee Apparels vs. ACIT (2012) 54 SOT 600 (ITAT,Bang.) and Panaji Bench of the Hon’ble Bombay High Court in the case of CIT vs. Hegde Consultancy Pvt. Ltd. and another reported in 258 ITR 318 in support of his contention. 5. Having regard to the rival contentions and the material on record, we find that the assessee has incurred expenditure on Aluminium partition and expansion of the exi…

M/s.Emdee Apparels v. ACIT (54 SOT 600) — Cited in 9 Judgments | BharatTax