Madras in Daimler India Commercial Vehicles (P.) Ltd. v. DCIT

107 Taxmann.com 243High Court2019#13211 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Judgments citing Madras in Daimler India Commercial Vehicles (P.) Ltd. v. DCIT

M/S Qyuki Digital Media Pvt. Ltd, Mumbai vs. DCIT - 3(3)(2), Mumbai

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

ITA 3499/MUM/2019[2013-14]Status: DisposedITAT Mumbai09 Jan 2023AY 2013-14

Bench: Shri Amarjit Singh & Shri Rahul Chaudharym/S Qyuki Digital Media Vs. Dy. Cit-3(3)(2) Private Limited Aayakar Bhavan, 2Nd Floor, Hari Niwas, Maharishi Karve Road, 30Th Cross Road, Off. Mumbai - 400020 S.V. Road, Bandra (West) Mumbai – 400 050 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaocs4185R Appellant .. Respondent

For Appellant: Prateek Jha &For Respondent: Riddhi Mishra
Section 143(2)

…P a g e | 1 M/s Qyuki Digital Media Pvt. Ltd. Vs. Dy.CIT-3(3)(2) THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s Qyuki Digital Media Vs. Dy. CIT-3(3)(2) Private Limited Aayakar Bhavan, 2nd Floor, Hari Niwas, Maharishi Karve Road, 30th Cross Road, Off. Mumbai - 400020 S.V. Road, Bandra (West) Mumbai – 400 050 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAOCS4185R Appellant .. Respondent Appellant by : Prateek Jha & Prayag Jha Respondent by : Riddhi Mishra Date of Hearing 24.11.2022 Date of Pronouncement 09.01.2023 आदेश /…

Rbl Hotels Pvt Ltd(Formerly Known Ys Lebara Hotels Pvt Ltd, Chennai vs. ACIT, Corp Cir-4(1), Chennai

The appeal stands allowed

ITA 3429/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jun 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Aravindan & Shri. PawanFor Respondent: Shri Sajit Kumar (JCIT) –Ld. DR
Section 143(3)Section 2(34)Section 3Section 71(1)

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos. 3428 & 3429/Chny/2018 (िनधाBरणवषB / Assessment Years: 2012-13 & 2013-14) RBL Hotels Private Limited ACIT बनाम (Formerly known as Lebara Hotels Pvt. Ltd.) Corporate Circle – 4(1), No. 302, F.M. House, Chennai. / Vs. Anna Salai, Chennai – 600 006. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCN-5041-N (अपीलाथ"/Appellant) : (""थ" / Respond…

Rbl Hotels Pvt Ltd(Formerly Known Ys Lebara Hotels Pvt Ltd, Chennai vs. ACIT, Corp Cir-4(1), Chennai

The appeal stands allowed

ITA 3428/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jun 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Aravindan & Shri. PawanFor Respondent: Shri Sajit Kumar (JCIT) –Ld. DR
Section 143(3)Section 2(34)Section 3Section 71(1)

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos. 3428 & 3429/Chny/2018 (िनधाBरणवषB / Assessment Years: 2012-13 & 2013-14) RBL Hotels Private Limited ACIT बनाम (Formerly known as Lebara Hotels Pvt. Ltd.) Corporate Circle – 4(1), No. 302, F.M. House, Chennai. / Vs. Anna Salai, Chennai – 600 006. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCN-5041-N (अपीलाथ"/Appellant) : (""थ" / Respond…

Orient Green Power Co. Ltd., Chennai vs. ACIT, Chennai

The appeals stands allowed

ITA 1216/CHNY/2017[2010-11]Status: DisposedITAT Chennai01 Apr 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Sivaraman (Advocate) – Ld. ARFor Respondent: Shri P. Sajith Kumar (JCIT) –Ld. DR
Section 143(3)

…set-up and therefore expenditure incurred prior to launch a physical trading outlet would be allowable expenditure. Reliance has also been placed on the decision of Hon’ble Madras High Court in the case of Diamler India Commercial Vehicles (P) Ltd. V/s DCIT (107 Taxmann.com 243) wherein it was held that where the ITA No.1215 & 1216/Chny/2017 assessee had already commenced various activities, merely because manufacturing and sale of vehicle did not take place during the year due to non-completion of construction of plant, it could not be concluded that the business had not been set-up so as to reject assessee’s c…

Orient Green Power Co. Ltd., Chennai vs. ACIT, Chennai

The appeals stands allowed

ITA 1215/CHNY/2017[2009-10]Status: DisposedITAT Chennai01 Apr 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Sivaraman (Advocate) – Ld. ARFor Respondent: Shri P. Sajith Kumar (JCIT) –Ld. DR
Section 143(3)

…set-up and therefore expenditure incurred prior to launch a physical trading outlet would be allowable expenditure. Reliance has also been placed on the decision of Hon’ble Madras High Court in the case of Diamler India Commercial Vehicles (P) Ltd. V/s DCIT (107 Taxmann.com 243) wherein it was held that where the ITA No.1215 & 1216/Chny/2017 assessee had already commenced various activities, merely because manufacturing and sale of vehicle did not take place during the year due to non-completion of construction of plant, it could not be concluded that the business had not been set-up so as to reject assessee’s c…

ACIT 10(1), Mumbai vs. Fullerton Enterparises P. Ltd, Mumbai

The appeal stand dismissed in terms of our above order

ITA 5523/MUM/2010[2006-07]Status: DisposedITAT Chennai21 Feb 2022AY 2006-07

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri GSD Babu (Advocate) – Ld. ARFor Respondent: Ms. R. Helen Ruby Jesintha (Addl. CIT) –Ld. DR
Section 143(3)

…commencement of the business, all expenses during the interregnum, would be permissible deductions under Section 10(2). 8. This decision has subsequently been considered by Hon’ble High Court of Madras in Daimler India Commercial Vehicles (P.) Ltd. V/s DCIT (107 Taxmann.com 243). In this decision, Hon’ble Court, after considering various judicial pronouncements, noted as under: - 43. In Western India Vegetable Products Ltd. (supra), it was pointed out that there is a clear distinction between a person commencing a business and a person setting up a business for the purposes of the Indian Income-tax Act (Act XI o…

ACIT, Circle - 2(1), Kolkata vs. Tcg Urban Infrastructure Holdings Pvt Ltd., Kolkata

Accordingly, the same is dismissed

ITA 2584/KOL/2019[2004-05]Status: DisposedITAT Kolkata26 Oct 2021AY 2004-05

Bench: Shri Sanjay Garg & Dr. M.L.Meenaआयकर अपील सं.य/

Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” KOLKATA Before Shri Sanjay Garg, Judicial Member and Dr. M.L.Meena, Accountant Member आयकर अपील सं.य/ ITA Nos.2584 to 2588/Kol/2019 Assessment Years:2004-05, ’05- 06, ’06-07,’07-08 & ’09-10 बनाम / ACIT,Cir-2(1), Kolkata M/s. TCG Urban Circle-2(1), Aaykar Bhawan, Infrastructure Holdings Pvt. V/s. P-7 Chowringhee Square, Ltd. (Earlier known as TCG Kolkata-700 069. Infrastructure Holdings Ltd.) Ground Fl., Bldg Beta, Bengal Intelligent Park, Salt Lake Electronics Complex, Block EP & GP, Sector V, Salt Lake, Kolkata. PAN: AADCS8821M अपीलाथ" /Appellant ""यथ" /Respondent…

Madras in Daimler India Commercial Vehicles (P.) Ltd. v. DCIT (107 Taxmann.com 243) — Cited in 7 Judgments | BharatTax