M/s. Everest Hotel Limited VS. CIT 2) 84 TTJ (Del) 776 M/s. Onkar Engineers Private Limited v. ITO 3)

128 ITR 402High Court1981#22425 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2018.

Judgments citing M/s. Everest Hotel Limited VS. CIT 2) 84 TTJ (Del) 776 M/s. Onkar Engineers Private Limited v. ITO 3)

M/S. HYDERABAD DISTILLERIES & WINERIES PVT.LTD.,,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD

Appeal are allowed

ITA 740/HYD/2012[2008-19]Status: DisposedITAT Delhi12 Jul 2018AY 2008-19

Bench: Shri P. M. Jagtap & Ms Suchitra Kamblem/S Hyderabad Distilleries & Vs Acit Wineries Pvt. Ltd. A-4, Ida, Uppal Circle-2(2) Hyderabad-39 Hyderabad Aaach2679B (Appellant) (Respondent)

Section 5

…ilities have been let out for commercial exploitation: • CEPT v. Shri Lakshmi Silk Mills Limited: 20 ITR 451 (SC) • CIT v. Vikram Cotton Mills Ltd.: 169 ITR 597 (SC) • Universal Plast Ltd. & Ors. V. CIT: 237 ITR 454 (SC) • Rajendra Flour & Allied Industries : 128 ITR 402 (Del.) • CIT v. Northern India Iron and Steel Co. Ltd.: 211 ITR 370 (Del.) • CIT v. Super Fine Cables Private Ltd.: 154 ITR 532 (Del.) • CIT v. Mysore Wine Products Ltd.: ITA Nos. 408 to 410 of 2008 (Kar.) • CIT v. Kohinoor Tobacco Products P. Ltd.: 283 ITR 162 (MP) • CIT v. Anand Rubber and Plastics (P.) Ltd.: 178 ITR 301 (P&H) • CIT v. Golden E…

ACIT, NEW DELHI vs. M/S. MODI RUBBER LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 105/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Nov 2017AY 2008-09

Bench: Smt Diva Singh & Shri B.P. Jain, [Assessment Year: 2008-09] The A.C.I.T Vs. M/S Modi Rubber Ltd Circle – 5(1) 4 – 7C, Dda Shopping Centre New Delhi New Friends Colony New Delhi Pan : Aaacm 2062 R [Appellant] [Respondent] Date Of Hearing : 18.10.2017 Date Of Pronouncement : 10.11.2017 Assessee By : Shri Rohit Jain Ms. Tejasvi Jain, Advocates Revenue By : Shri Atiq Ahmed, Sr. Dr

For Appellant: Shri Rohit JainFor Respondent: Shri Atiq Ahmed, Sr. DR

Section 14ASection 37(1)

…that such a finding was perverse or not sustainable. The High Court was right in the view it took”. 15. Reliance was also placed on the decision of the Hon'ble Delhi High Court in the case of ACIT Vs. Rajindra Flour and Allied Industries [P] Ltd reported at 128 ITR 402 [Del] wherein it has been held that the company started erecting building and machinery for its flour mill and for three years incurred considerable expenditure thereon. After the installation of the factory company letting the flour mill for five years owing to difficulties, the assets were restored to the assessee on expiry of term of lease and…

Commissioner of Income Tax, vs. Dr. T.Ravi Kumar,

ITTA/102/2012HC Telangana24 Jul 2013

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-

Section 143(3)Section 147Section 148Section 24(1)(i)Section 32Section 43B

…income this view is supported by several decisions which are as under: 1) 114 ITR 778 (Cal) M/s. Everest Hotel Limited VS. CIT 2) 84 TTJ (Del) 776 M/s. Onkar Engineers Private Limited Vs. ITO 3) 46 ITR 181 (Bom) M/s. C.P. Pictures Limited Vs. CIT 4) (1981) 128 ITR 402 (Del) Addl. CIT Vs. M/s. Rajindra Flour & Allied Industries Private Limited and several other decisions. 3.5 The appellant has also given several decisions to support its claim that liability of prior period is allowable in the year of 9 crystallization. So, in view of all these facts and case laws and the facts that the Assessing Officer hims…