Mother Hospital Pvt. Ltd. v. CIT

392 ITR 628Supreme Court of India2017#14136 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Also reported as

79 Taxmann.com 375

Issues it is cited on

section 2(24)(xviii)weighted deductionsection 35(2ab)section 21written down valueblock of assetsicdssection 32(1)enduring benefitsection 260section 260asection 35

Judgments citing Mother Hospital Pvt. Ltd. v. CIT

Deputy Commissioner of Income Tax, Circle-1, Tiruppur vs. Eastman Exports Global Clothing P Ltd, Tiruppur, Tamilnadu

In the result, the appeal of the assessee is allowed

ITA 326/CHNY/2024[2018-19]Status: DisposedITAT Chennai20 Sept 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…same. Since similar facts exist during this year and Ld. CIT(A) has merely followed the earlier order of the Tribunal, we see no reason to take a different view in the matter. 16. The case law of Hon’ble Apex Court in Mother Hospital Pvt. Ltd. vs. CIT [2017] 392 ITR 628 (SC) (as referred to by Ld. CIT-DR) is a case wherein a firm as owner of the land constructed hospital building. The firm leased the land to a tenant who reimbursed the cost of construction of building and claimed depreciation thereon. In this context, Hon’ble Apex Court held that the tenant would not be eligible for depreciation as per Explanati…

Geena Garments, Tiruppur vs. ACIT, Circle-1, Tiruppur

In the result, the appeal of the assessee is allowed

ITA 1348/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…same. Since similar facts exist during this year and Ld. CIT(A) has merely followed the earlier order of the Tribunal, we see no reason to take a different view in the matter. 16. The case law of Hon’ble Apex Court in Mother Hospital Pvt. Ltd. vs. CIT [2017] 392 ITR 628 (SC) (as referred to by Ld. CIT-DR) is a case wherein a firm as owner of the land constructed hospital building. The firm leased the land to a tenant who reimbursed the cost of construction of building and claimed depreciation thereon. In this context, Hon’ble Apex Court held that the tenant would not be eligible for depreciation as per Explanati…

ACIT, Circle-1, Tirupur vs. Eastman Exports Global Clothing (P) Ltd., Tirupur

In the result, the appeal of the assessee is allowed

ITA 3326/CHNY/2019[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…same. Since similar facts exist during this year and Ld. CIT(A) has merely followed the earlier order of the Tribunal, we see no reason to take a different view in the matter. 16. The case law of Hon’ble Apex Court in Mother Hospital Pvt. Ltd. vs. CIT [2017] 392 ITR 628 (SC) (as referred to by Ld. CIT-DR) is a case wherein a firm as owner of the land constructed hospital building. The firm leased the land to a tenant who reimbursed the cost of construction of building and claimed depreciation thereon. In this context, Hon’ble Apex Court held that the tenant would not be eligible for depreciation as per Explanati…

DCIT Circle 1, Tirupur vs. M/S Eastern Exports Global Clothing (P) Limited, Tirupur

The appeal of the revenue stand dismissed

ITA 548/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 Feb 2023AY 2014-15

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

For Appellant: Shri T. Banusekar, (CA)- Ld. ARFor Respondent: Shri S. Senthil Kumaran, (CIT)-Ld. DR
Section 143(3)Section 28Section 32(1)

…same. Since similar facts exist during this year and Ld. CIT(A) has merely followed the earlier order of the Tribunal, we see no reason to take a different view in the matter. 16. The case law of Hon’ble Apex Court in Mother Hospital Pvt. Ltd. vs. CIT [2017] 392 ITR 628 (SC) (as referred to by Ld. CIT-DR) is a case wherein a firm as owner of the land constructed hospital building. The firm leased the land to a tenant who reimbursed the cost of construction of building and claimed depreciation thereon. In this context, Hon’ble Apex Court held that the tenant would not be eligible for depreciation as per Explanati…

DCIT Circle 1, Tirupur vs. Eastman Exports Global Clothing (P) Limited, Tirupur

The appeal of the revenue stand dismissed

ITA 2229/CHNY/2018[2015-16]Status: DisposedITAT Chennai10 Feb 2023AY 2015-16

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

For Appellant: Shri T. Banusekar, (CA)- Ld. ARFor Respondent: Shri S. Senthil Kumaran, (CIT)-Ld. DR
Section 143(3)Section 28Section 32(1)

…same. Since similar facts exist during this year and Ld. CIT(A) has merely followed the earlier order of the Tribunal, we see no reason to take a different view in the matter. 16. The case law of Hon’ble Apex Court in Mother Hospital Pvt. Ltd. vs. CIT [2017] 392 ITR 628 (SC) (as referred to by Ld. CIT-DR) is a case wherein a firm as owner of the land constructed hospital building. The firm leased the land to a tenant who reimbursed the cost of construction of building and claimed depreciation thereon. In this context, Hon’ble Apex Court held that the tenant would not be eligible for depreciation as per Explanati…

Vasant Chemicals Private Limited, Hyderabad vs. Income Tax Officer, Ward-17(1), Hyderabad

ITA 2182/HYD/2017[2014-15]Status: DisposedITAT Hyderabad17 Aug 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V.Raghuram, ARFor Respondent: Smt. M.Narmada, Sr.DR-I
Section 143(3)Section 32(1)(ii)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 2182/HYD/2017 Assessment Year: 2014-15 Vasant Chemicals Pvt. Ltd., Income Tax Officer, HYDERABAD Vs Ward-17(1), [PAN: AAACV7249K] HYDERABAD (Appellant) (Respondent) For Assessee : Shri A.V.Raghuram, AR For Revenue : Smt. M.Narmada, Sr.DR-I Date of Hearing : 24-06-2021 Date of Pronouncement : 17-08-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2014-15 arises from the CIT(A)-5, Hyderabad’s order da…

Goldmohur Design and Apparel Park Ltd., Mumbai vs. Pr. Comm. of Income Tax - 7, Mumbai

ITA 3971/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2020AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Ravish Soodgoldmohar Design & Pr. Cit-7 R. No. 628, 6Th Floor, Apparel Park Ltd. 145, Goldmohar Mill, Aayakar Bhavan, M.K. Road, Vs. Dada Saheb Phalke Road, Mumbai – 400 020 Dadar (E), Mumbai- 400 014 Pan – Aadcg1613M (Appellant) (Respondent)

For Appellant: Shri Vipul JoshiFor Respondent: Shri. T. Kipgen &
Section 143Section 143(2)Section 143(3)Section 263

…tion, much the less in the latters status as that of an ‗owner‘ of the same. In order to fortify his aforesaid contention, the ld. D.R had relied on the judgment of the Hon‘ble Supreme Court in the case of M/s Mother Hospital Pvt. Ltd. Vs. CIT, Trichur (2017) 392 ITR 628 (SC) (copy placed on record). The ld. D.R drawing our attention to the aforesaid judgment of the Hon‘ble Apex Court submitted, that it was concluded by the Hon‘ble Court that de hors a valid title in the immovable property, which could have been vested with the assessee before them only on the basis of a registered document, the assessee could no…

Mother Hospital Pvt. Ltd. v. CIT (392 ITR 628) — Cited in 7 Judgments | BharatTax