Orange Associates Pvt. Ltd. vs. Asst. CIT (a) CIT v. Spank Hotels Ltd.

116 Taxmann.com 870High Court2020#14775 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 40A(2)(b)Section 68

Issues it is cited on

section 40a(2)(b)section 40a(2)section 40a fair market value section 40 salary person business company document

Judgments citing Orange Associates Pvt. Ltd. vs. Asst. CIT (a) CIT v. Spank Hotels Ltd.

VARUN SATYAPAL SINGHAL,VADODARA vs. THE INCOMETAX OFFICER, WARD-1(2)(3( NOW THE DCIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee is allowed

ITA 636/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad10 Jun 2024AY 2013-14

Bench: Us, At The Outset, Ld. Counsel For The Assessee Submitted That He Shall Not Be Pressing For Ground Nos. 3, 4 & 5 Of His

Section 250Section 40ASection 40A(2)(a)Section 40A(2)(b)Section 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Varun Satyapal Singhal Income Tax Officer, 376-GIDC, Ward-1(2)(3), GIDC Makarpura, Vs Vadodara, Now Baroda, Gujarat- DCIT, 390010 Circle-1(1)(1), Vadodara PAN: AXZPS9257P (Appellant) (Respondent) Assessee Represented: Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Ms. Saumya Pandey Jain, Sr.D.R. Date of hearing : 13-03-2024 Date of pronouncement : 10-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an…

M/S. TRINITY GLOBAL ENTERPRISES LTD.,JAIPUR vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2122/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Jan 2024AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rajkumar Gupta, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR

Section 133(6)Section 142(1)Section 40A(2)(b)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2122/Del/2016 : Asstt. Year: 2011-12 M/s Trinity Global Enterprises Ltd., Vs Income Tax Officer, A-23, Mandakni Enclave, Alaknanda, Ward-16(4), New Delhi-110019 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACH2288N Assessee by : Sh. Rajkumar Gupta, CA & Sh. J. P. Sharma, CA Revenue by : Sh. Subhra J. Chakraborty, CIT-DR Date of Hearing: 09.01.2024 Date of Pronouncement: 12.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been fil…

A.K.MULTIMETALS PRIVATE LIMITED,MANDI GOBINDGARH vs. ACIT,CIRCLE, MANDI GOBIND GARH

In the result, appeal of the Assessee is allowed

ITA 251/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh27 Apr 2022AY 2017-18

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR

Section 40A(2)(b)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM (Through Virtual Hearing) आयकर अपील सं./ ITA No. 251/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 M/s. A.K Multimetals Private Limited ACIT, Cir- G Garh, Railway Road, बनाम A-1 Focal Point Mandi Sirhind Punjab-140406 Gobindgarh, Punjab-147301. "थायी लेखा सं./PAN No: AACCA6026F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Jaspal Sharma, Advocate राज"व…

M/S. N. RANGA RAO & SONS,MYSURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSURU

In the result, the appeal by the assessee is allowed

ITA 42/BANG/2020[2015-16]Status: DisposedITAT Bangalore07 Mar 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Suresh Muthukrishna, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 40A(2)(b)Section 4A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.42/Bang/2020 Assessment year : 2015-16 N. Ranga Rao & Sons, Vs. The Assistant Commissioner No.1553, Vanivilasa Road, of Income Tax, Mysuru - 575 004. Circle 2(1), PAN: AABFN 6134B Mysuru. APPELLANT RESPONDENT Appellant by : Shri Suresh Muthukrishna, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.03.2022 Date of Pronouncement : 07.03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the a…

ORANGE ASSOCIATES PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 22(1), NEW DELHI

The appeal of the assessee stands allowed

ITA 5874/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Sept 2021AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Taranpreet Kohli, CAFor Respondent: Shri Gaurav Pundir, Senior DR

Section 40A(2)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA No.5874/Del./2017 (Assessment Year : 2014-15) M/s. Orange Associates Pvt. Ltd., vs. ACIT, Circle 22 (1), (formerly One source Education Pvt. Ltd.) New Delhi. 9, Near Telephone Exchange, Daryaganj, New Delhi – 110 002. (PAN : AAACS1177K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Taranpreet Kohli, CA REVENUE BY : Shri Gaurav Pundir, Senior DR Date of Hearing : 20.09.2021 Date of Order : 24.09.2021 O R D E R PER KULDIP SI…

ORANGE ASSOCIATES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee stands allowed

ITA 2091/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jan 2021AY 2012-13

Section 40(2)(b)Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Orange Associates Pvt. Asst. CIT, Ltd. Circle-22(1), (Formerly One Source Vs. New Delhi Education Pvt. Ltd.) 9, Near Telephone Exchange, Daryaganj, New Delhi-110 002. PAN –AAACS 1177K (Appellant) (Respondent) Appellant By Sh. Tanpreet Kohli, CA. Respondent by Ms. Rakhi Vimal, Sr. DR Date of Hearing 05.01.2021 Date of Pronouncement 05.01.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee a…