Ocean Sparkle Ltd. v. Deputy Commissioner of Income Tax

155 Taxmann 133Reported decision2006#22775 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2023.

Judgments citing Ocean Sparkle Ltd. v. Deputy Commissioner of Income Tax

ACIT, Circle- 5(2), New Delhi vs. Celebi Delhi Cargo Terminal Management India Pvt. Ltd., New Delhi

ITA 8301/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Aug 2023AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaacit, Vs. M/S. Celebi Delhi Cargo Terminal Circle-5(2), Management India Pvt. Ltd. New Delhi New Delhi Room No. Ce-05, Import Building-2, International Cargo Terminal, Igi Airport, New Delhi Pan : Aadcc6885B (Appellant) (Respondent)

Section 143(3)Section 263Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Vs. M/s. Celebi delhi Cargo Terminal Circle-5(2), Management India Pvt. Ltd. New Delhi New Delhi Room No. CE-05, Import Building-2, International Cargo Terminal, IGI Airport, New Delhi PAN : AADCC6885B (APPELLANT) (RESPONDENT) Appellant by Sh. Ankit Agrawal, CA Revenue by Sh. Vivek Kumar Upadhyay, Sr. DR Date of hearing: 19.07.2023 Date of Pronouncement: 24.08.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal has been preferred by the Revenue against…

Dy.Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Hyderabad Menzies Air Cargo Private Limited, Hyderabad

In the result, appeals of the assessee are allowed"

ITA 1742/HYD/2017[2014-15]Status: DisposedITAT Hyderabad08 Jun 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: S/Shri Manish V. Shah &For Respondent: Shri K. Srinivas Reddy
Section 115JSection 143(1)Section 143(3)Section 80Section 801ASection 801A(4)Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1574 & 1742/Hyd/2017 Assessment Years: 2013-14 & 2014-15 Dy. Commissioner of vs. Hyderabad Menzies Air Income-tax, Circle – 2(2), Cargo Pvt. Ltd., Hyderabad. Hyderabad. PAN – AACCC9611 N Appellant Respondent Revenue by: Shri K. Srinivas Reddy Assessee by: S/Shri Manish V. Shah & Sunil Jain Date of hearing: 29/05/2018 Date of pronouncement: 08/06/2018 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the Revenue are directed agai…

Dy.Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Hyderabad Menzies Air Cargo Private Limited, Hyderabad

In the result, appeals of the assessee are allowed"

ITA 1574/HYD/2017[2013-14]Status: DisposedITAT Hyderabad08 Jun 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: S/Shri Manish V. Shah &For Respondent: Shri K. Srinivas Reddy
Section 115JSection 143(1)Section 143(3)Section 80Section 801ASection 801A(4)Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1574 & 1742/Hyd/2017 Assessment Years: 2013-14 & 2014-15 Dy. Commissioner of vs. Hyderabad Menzies Air Income-tax, Circle – 2(2), Cargo Pvt. Ltd., Hyderabad. Hyderabad. PAN – AACCC9611 N Appellant Respondent Revenue by: Shri K. Srinivas Reddy Assessee by: S/Shri Manish V. Shah & Sunil Jain Date of hearing: 29/05/2018 Date of pronouncement: 08/06/2018 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the Revenue are directed agai…

Ocean Sparkle Ltd. v. Deputy Commissioner of Income Tax (155 Taxmann 133) — Cited in 3 Judgments | BharatTax