(Mysore) Ltd. v. CIT

196 ITR 614High Court1992#11229 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Judgments citing (Mysore) Ltd. v. CIT

Sagar Powertex Pvt.Ltd., Ahmedabad vs. Dy. Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad

In the result, appeal filed by the Assessee is allowed

ITA 443/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad30 Apr 2021AY 2010-11

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

For Appellant: Shri M.J. Shah, A.RFor Respondent: Shri Shyam Prasad, Sr. D.R
Section 131Section 133(6)Section 271(1)(c)

…hem directly and independently without the involvement of the assessee. But the authorities below have not exercised their powers. 11.8 We also find support and guidance from the judgment of High court of Karnataka in case of Ritz hotel (Mysore) Ltd. vs. CIT (196 ITR 614) wherein it was held as under: “The burden in the instant case, having regard to the circumstances of the case, is quite heavy on the revenue to establish that no services were rendered and the payment of commission was unauthorised or not 4 . A.Y. 2010-11 warranted by any business considerations. We have, no doubt, in our mind that the commissio…

Dy. Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad vs. Sagar Agencies Pvt.Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1832/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1777/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 Sagar Agencies Pvt. Ltd., D.C.I.T, 803 Sahjanand Complex, Circle-8, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P आयकर अपील सं./Ita No.1832/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T, Sagar Agencies Pvt. Ltd., Circle-4(1)(1), 803 Sahjanand Complex, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P

Section 36Section 36(1)(va)Section 37(1)Section 43B

…em directly and independently without the involvement of the assessee. But the authorities below have not exercised their powers. 11.8 We also find support and guidance from the judgment of High court of Karnataka in case of Ritz hotel (Mysore) Ltd. vs. CIT (196 ITR 614) wherein it was held as under: “The burden in the instant case, having regard to the circumstances of the case, is quite heavy on the revenue to establish that no services were rendered and the payment of commission was unauthorised or not warranted by any business considerations. We have, no doubt, in our mind that the commission in the instant…

Sagar Agencies Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-8, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1777/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1777/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 Sagar Agencies Pvt. Ltd., D.C.I.T, 803 Sahjanand Complex, Circle-8, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P आयकर अपील सं./Ita No.1832/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T, Sagar Agencies Pvt. Ltd., Circle-4(1)(1), 803 Sahjanand Complex, Vs. Shahi Baug, Ahmedabad. Ahmedabad-380004. Pan: Aadcs0473P

Section 36Section 36(1)(va)Section 37(1)Section 43B

…em directly and independently without the involvement of the assessee. But the authorities below have not exercised their powers. 11.8 We also find support and guidance from the judgment of High court of Karnataka in case of Ritz hotel (Mysore) Ltd. vs. CIT (196 ITR 614) wherein it was held as under: “The burden in the instant case, having regard to the circumstances of the case, is quite heavy on the revenue to establish that no services were rendered and the payment of commission was unauthorised or not warranted by any business considerations. We have, no doubt, in our mind that the commission in the instant…

Prajwal Arvind Kamath, Thane vs. DCIT Cir 3, Thane

In the result the appeal is allowed for statistical purposes

ITA 3569/MUM/2015[2007-08]Status: DisposedITAT Mumbai30 Jul 2018AY 2007-08

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2007-08 Mrs. Prajwal Arvind Dy. Commissioner Of Kamath, 2004, Fiona, Income Tax Circle-3, Vs. Hiranandani Estate Thane. Ghodbunder Road, Patlipada Thane-400607. Pan No. Aiupk5845K Appellant Respondent Assessee By : Mr. Devendra Jain, Ar Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 23/07/2018 Date Of Pronouncement : 30/07/2018

For Appellant: Mr. Devendra Jain, ARFor Respondent: Mr. Rajesh Kumar Yadav, DR
Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69C

…eld that it is for the taxpayer to establish by evidence that a particular amount is deductible. The burden of proof is limited to primary or initial onus. In Mather & Platt (India) Ltd. v. CIT (1987) 168 ITR 493 (Cal), Ritz Hotels (Mysore) Ltd. v. CIT (1992) 196 ITR 614 (Kar), it has been held that once such primary onus is discharged, such burden shift to the revenue. The Co-ordinate Bench, in the case of the assessee for the impugned assessment year has restored the matter stating that “It was also submitted that the commission has been paid to these parties in subsequent year has been accepted. This fact has…

Gn Resound India Pvt Ltd, Navi Mumbai vs. Income-Tax Officer 10(3)(4), Mumbai

In the result, the appeal is partly allowed

ITA 3100/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Feb 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Gn Resound India Pvt. Ltd. Income Tax Office No. 1201, 1202, 1203, Officer-10(3)(4) Vs. 12Th Floor, V. Times Square, Mumbai. Plot No. 3, Sector 15, Palm Beach Road, Cbd Belapur, Navi Mumbai- 400614 Pan No. Aaccg3984C Appellant Respondent Assesseeby : Mr. Ganesh Rajgopalan, Ar Revenue By : Mr. M.C. Omi Ningshen, Dr Date Of Hearing : 11/12/2017 Date Of Pronouncement : 21/02/2018

For Appellant: Mr. Ganesh Rajgopalan, ARFor Respondent: Mr. M.C. Omi Ningshen, DR
Section 133(6)Section 143(3)Section 36(1)Section 36(1)(vii)Section 36(2)Section 68

…ndia Pvt. Ltd. 6 The burden of prove is limited to primary or initial onus. Once such primary onus is discharged, such burden shifts to the revenue as held in Mather & Platt (India) Ltd. v. CIT (1987) 168 ITR 493 (Cal), Ritz Hotels (Mysore) Ltd. v. CIT (1992) 196 ITR 614 (Kar). In the instant case, the appellant has failed to discharge the primary onus. In view of the above, we uphold the order of the Ld. CIT(A) confirming the disallowance of Rs.23,26,873/- made by the AO and dismiss the 1st ground of appeal. 7. The 2nd ground raised in this appeal is against the order of the Ld. CIT(A) confirming the addition of…

DCIT, New Delhi vs. M/S. Sara Services & Enginners Pvt. Ltd., New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 544/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G ’, NEW DELHI Before Sri C.M.Garg, JM And Sri L.P.Sahu, AM ITA No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 Sara Services & Engineers Vs ACIT Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara C.R.Building. I.P.Estate India Pvt. Ltd. ) GL-3. Ashoka Estate-24, New Delhi Barakhamba Road, Connaught Place New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACS6857L ITA No. 543, 544/Del/2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 ACIT Vs Sara Services & Engineers Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara India Pvt…

DCIT, New Delhi vs. M/S. Sara Services & Enginners Pvt. Ltd., New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 543/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G ’, NEW DELHI Before Sri C.M.Garg, JM And Sri L.P.Sahu, AM ITA No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 Sara Services & Engineers Vs ACIT Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara C.R.Building. I.P.Estate India Pvt. Ltd. ) GL-3. Ashoka Estate-24, New Delhi Barakhamba Road, Connaught Place New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACS6857L ITA No. 543, 544/Del/2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 ACIT Vs Sara Services & Engineers Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara India Pvt…

Sara Services & Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 407/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G ’, NEW DELHI Before Sri C.M.Garg, JM And Sri L.P.Sahu, AM ITA No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 Sara Services & Engineers Vs ACIT Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara C.R.Building. I.P.Estate India Pvt. Ltd. ) GL-3. Ashoka Estate-24, New Delhi Barakhamba Road, Connaught Place New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACS6857L ITA No. 543, 544/Del/2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 ACIT Vs Sara Services & Engineers Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara India Pvt…

Sara Services & Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 406/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G ’, NEW DELHI Before Sri C.M.Garg, JM And Sri L.P.Sahu, AM ITA No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 Sara Services & Engineers Vs ACIT Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara C.R.Building. I.P.Estate India Pvt. Ltd. ) GL-3. Ashoka Estate-24, New Delhi Barakhamba Road, Connaught Place New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACS6857L ITA No. 543, 544/Del/2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 ACIT Vs Sara Services & Engineers Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara India Pvt…

(Mysore) Ltd. v. CIT (196 ITR 614) — Cited in 9 Judgments | BharatTax