MunjalSales Corporation v. CIT

168 Taxmann.com 43Reported decision#15105 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 14ASection 36(1)(iii)

Judgments citing MunjalSales Corporation v. CIT

DCIT, CIRCLE- 5(2), NEW DELHI vs. CARLSBERG INDIA PVT. LTD., NEW DELHI

In the result, the appeal filed by the assessee is allowed and appeal filed by the Revenue stands dismissed

ITA 3190/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Prakash Chand Yadav & Shri Manish Agarwalcarlsberg India Private Limited, Dy. Cit, 4Th Floor, Rectangle No.1, Circle-5(2), Commercial Complex,D-4, Saket, Vs. New Delhi. New Delhi-110017. Pan-Aajcs8454J (Appellant) (Respondent) (Assessment Year 2010-11 Dy. Cit, Carlsberg India Private Circle-5(2), Limited, New Delhi. Vs. 4Th Floor, Rectangle No.1, Commercial Complex, D-4, Saket, New Delhi-110017. Pan-Aajcs8454J (Appellant) (Respondent) Assessee By Shri S.K. Aggarwal, Ca & Shri Paras Sharma, Ar & Ms. Ruchika Mittal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 31/07/2025 Order

Section 143(1)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Carlsberg India Private Limited, Dy. CIT, 4th Floor, Rectangle No.1, Circle-5(2), Commercial Complex,D-4, Saket, Vs. New Delhi. New Delhi-110017. PAN-AAJCS8454J (Appellant) (Respondent) (ASSESSMENT YEAR 2010-11 Dy. CIT, Carlsberg India Private Circle-5(2), Limited, New Delhi. Vs. 4th Floor, Rectangle No.1, Commercial Complex, D-4, Saket, New Delhi-110017. PAN-AAJCS8454J (Appellant) (Respondent) Assessee by Shri S.K. Aggarwal, CA & Shri Paras Sharma, AR &…

CARLSBERG INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 5(2), NEW DELHI

In the result, the appeal filed by the assessee is allowed and appeal filed by the Revenue stands dismissed

ITA 3150/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Prakash Chand Yadav & Shri Manish Agarwalcarlsberg India Private Limited, Dy. Cit, 4Th Floor, Rectangle No.1, Circle-5(2), Commercial Complex,D-4, Saket, Vs. New Delhi. New Delhi-110017. Pan-Aajcs8454J (Appellant) (Respondent) (Assessment Year 2010-11 Dy. Cit, Carlsberg India Private Circle-5(2), Limited, New Delhi. Vs. 4Th Floor, Rectangle No.1, Commercial Complex, D-4, Saket, New Delhi-110017. Pan-Aajcs8454J (Appellant) (Respondent) Assessee By Shri S.K. Aggarwal, Ca & Shri Paras Sharma, Ar & Ms. Ruchika Mittal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 31/07/2025 Order

Section 143(1)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Carlsberg India Private Limited, Dy. CIT, 4th Floor, Rectangle No.1, Circle-5(2), Commercial Complex,D-4, Saket, Vs. New Delhi. New Delhi-110017. PAN-AAJCS8454J (Appellant) (Respondent) (ASSESSMENT YEAR 2010-11 Dy. CIT, Carlsberg India Private Circle-5(2), Limited, New Delhi. Vs. 4th Floor, Rectangle No.1, Commercial Complex, D-4, Saket, New Delhi-110017. PAN-AAJCS8454J (Appellant) (Respondent) Assessee by Shri S.K. Aggarwal, CA & Shri Paras Sharma, AR &…

ACIT, NEW DELHI vs. SH. ASHOK MITTAL, NEW DELHI

In the result, the appeals filed by the assessee are partly allowed, the

ITA 3743/DEL/2013[2001-02]Status: DisposedITAT Delhi30 Oct 2017AY 2001-02

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2001-02 Shri Ashok Mittal, Ito, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. Pan : Aaspm6882C (Appellant) (Respondent) Assessment Year : 2001-02 Acit, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. Pan : Aaspm6882C (Appellant) (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri R. C. Dande, Sr.DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2001-02 Shri Ashok Mittal, ITO, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. PAN : AASPM6882C (Appellant) (Respondent) Assessment Year : 2001-02 ACIT, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. PAN : AASPM6882C (Appellant) (Respondent) C.O. No.257/Del/2009 (In ITA No.2997/Del/2009) Assessment Year : 2001-02 Shri Ashok Mittal, ACIT, Circle- 24(1), 42, Sainik Farms, Vs. New Delhi. New Delhi. PAN : AAS…

SH. ASHOK MITTAL,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeals filed by the assessee are partly allowed, the

ITA 3307/DEL/2013[2001-02]Status: DisposedITAT Delhi30 Oct 2017AY 2001-02

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2001-02 Shri Ashok Mittal, Ito, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. Pan : Aaspm6882C (Appellant) (Respondent) Assessment Year : 2001-02 Acit, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. Pan : Aaspm6882C (Appellant) (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri R. C. Dande, Sr.DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2001-02 Shri Ashok Mittal, ITO, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. PAN : AASPM6882C (Appellant) (Respondent) Assessment Year : 2001-02 ACIT, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. PAN : AASPM6882C (Appellant) (Respondent) C.O. No.257/Del/2009 (In ITA No.2997/Del/2009) Assessment Year : 2001-02 Shri Ashok Mittal, ACIT, Circle- 24(1), 42, Sainik Farms, Vs. New Delhi. New Delhi. PAN : AAS…

ACIT, NEW DELHI vs. M/S. ASHOK MITTAL, NEW DELHI

In the result, the appeals filed by the assessee are partly allowed, the

ITA 2997/DEL/2009[2001-02]Status: DisposedITAT Delhi30 Oct 2017AY 2001-02

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2001-02 Shri Ashok Mittal, Ito, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. Pan : Aaspm6882C (Appellant) (Respondent) Assessment Year : 2001-02 Acit, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. Pan : Aaspm6882C (Appellant) (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri R. C. Dande, Sr.DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2001-02 Shri Ashok Mittal, ITO, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. PAN : AASPM6882C (Appellant) (Respondent) Assessment Year : 2001-02 ACIT, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. PAN : AASPM6882C (Appellant) (Respondent) C.O. No.257/Del/2009 (In ITA No.2997/Del/2009) Assessment Year : 2001-02 Shri Ashok Mittal, ACIT, Circle- 24(1), 42, Sainik Farms, Vs. New Delhi. New Delhi. PAN : AAS…

ASHOK MITTAL vs. ITO, WARD-24(3),,

In the result, the appeals filed by the assessee are partly allowed, the

ITA 3764/DEL/2004[2001-2002]Status: DisposedITAT Delhi30 Oct 2017AY 2001-2002

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2001-02 Shri Ashok Mittal, Ito, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. Pan : Aaspm6882C (Appellant) (Respondent) Assessment Year : 2001-02 Acit, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. Pan : Aaspm6882C (Appellant) (Respondent)

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri R. C. Dande, Sr.DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2001-02 Shri Ashok Mittal, ITO, Ward- 24(3), 42, Sainik Farms, Vs. New Delhi. New Delhi. PAN : AASPM6882C (Appellant) (Respondent) Assessment Year : 2001-02 ACIT, Circle- 24(1), Shri Ashok Mittal, New Delhi. Vs. 42, Sainik Farms, New Delhi. PAN : AASPM6882C (Appellant) (Respondent) C.O. No.257/Del/2009 (In ITA No.2997/Del/2009) Assessment Year : 2001-02 Shri Ashok Mittal, ACIT, Circle- 24(1), 42, Sainik Farms, Vs. New Delhi. New Delhi. PAN : AAS…

MunjalSales Corporation v. CIT (168 Taxmann.com 43) — Cited in 6 Judgments | BharatTax