Orchard Advertising Pvt. Ltd. v. Addl. CIT

8 Taxmann.com 162Reported decision2010#21410 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing Orchard Advertising Pvt. Ltd. v. Addl. CIT

M/S. Kuoni Travels (I) P. Ltd., Mumbai vs. Dycit RG. - 3(2), Mumbai

In the result appeal is allowed

ITA 3321/MUM/2008[2004-2005]Status: DisposedITAT Mumbai31 Oct 2019AY 2004-2005

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Madhur Agarwal/ Jay Bhansali, CAFor Respondent: Sushil Kumar Poddar/Ms. Samatha Mullumudi
Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.3321 /Mum./2008 (Assessment Year : 2004–05) Kuoni Travel (India) Private Limited (Now Merged with Travel Corporation (India) Limited), 8th Floor, Urmi Estate ‘A’ 95, G.K. Marg, Lower Parel (W), ……………. Appellant Mumbai PAN–AAACS0170L v/s Dy. CIT Rg. 3(2), Aayakar Bhavan, ……………. Respondent Mumbai ITA no.2706 /Mum./2008 (Assessment Year : 2004–05) ACIT 3(2), R. no. 608, 6th Floor, Aayakar Bhavan, Mumbai ……………. Appellant v/s Kuoni Travel (India) Private Limited (No…

DCIT-6(3)(1), Mumbai vs. M/S.Frischmann Prabhu (I) Privets Limited, Mumbai

ITA 5554/MUM/2017[2013-14]Status: DisposedITAT Mumbai25 Apr 2019AY 2013-14

Bench: Hon’Ble Sh. G. S. Pannu, Vp & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 5554/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14) In The Matter Of:

For Respondent: Shri Malav P. Sheth, AR
Section 139(1)Section 143(1)Section 143(3)Section 2(22)Section 2(22)(e)Section 2(24)(x)Section 36Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE HON’BLE SH. G. S. PANNU, VP & HON’BLE SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 5554/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14) In the matter of: M/s Frischmann Prabhu DCIT -6(3)(1) R. No. 506, 5th floor, India Pvt. Ltd. बिधम/ 315, Balgovind Wadi, New Aayakar Bhavan, Prabhadevi Road, Vs. Mumbai-400 020 Prabhadevi, Mumbai, Pin- स्थायीलेखासं./जीआइआरसं./ PAN No. AAACF2589H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri Rajiv Gubgotra, DR : by प्रत्यथीकीओरसे/Respondentby : Shri Malav P. Sheth, AR सुनवाईकीतारीख/ :…

ITO, New Delhi vs. M/S. Delhi Press Samachar Patra Pvt. Ltd., New Delhi

In the result ground No. 1 of the appeal of the Revenue is dismissed

ITA 1433/DEL/2013[2008-09]Status: DisposedITAT Delhi12 Oct 2017AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Manish Kumar, AdvFor Respondent: Shri Anshu Prakash, Sr. DR
Section 143(2)Section 40A(2)Section 40A(2)(b)

…on 40A(2)(b). The disallowance based on quantum of expenditure incurred rather than the fair market value of services for which expenditure was incurred was contraiy to the scheme of the company as held in the case of Orchard Advertising Pvt. Ltd. v Addl. CIT 8 Taxmann.com 162 (Mum). It has also been held in the case of Battibala & Karani V ACIT 2 SOT 379 (Mum) that an expenditure being excessive cannot be inferred based on some subjective perception of the authority dealing with the same, it has to be based on cogent material on record. In the instant appeal the AO has simply disallowed 10% & 2% of expenditure o…

Schil Services Ltd, Mumbai vs. DCIT 4(2)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 1777/MUM/2015[2011-12]Status: DisposedITAT Mumbai05 Feb 2016AY 2011-12

Bench: Shri C.N. Prasad & Shri Rajesh Kumarआयकर अपील सं/ I.Ta No.1777/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12 M/S. Shcil Services Ltd., The Dcit-4(2)(1), बनाम/ C/O Kalyaniwalla & Mistry, Aayakar Bhavan, Vs. Army & Navy Bldg., Mumbai-400 020 3Rd Floor, 148 M.G. Road, Fort, Mumbai-400 001 आयकर अपील सं/ I.Ta No.1669/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12 The Dcit-4(2)(1), M/S. Shcil Services Ltd., बनाम/ Aayakar Bhavan, C/O Kalyaniwalla & Mistry, Vs. Mumbai-400 020 Army & Navy Bldg., 3Rd Floor, 148 M.G. Road, Fort, Mumbai-400 001 आयकर अपील सं/ I.Ta No.5004/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12 M/S. Shcil Services Ltd., The Dcit-4(2)(1), बनाम/ C/O Kalyaniwalla & Mistry, Aayakar Bhavan, Vs. Army & Navy Bldg., Mumbai-400 020 3Rd Floor, 148 M.G. Road, Fort, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aajcs 5661H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Assesee By: Shri F.V. Irani Shri Z. Mehta ""यथ" क" ओर से/Respondent By: Shri Manjunatha Swamy Shri R.A. Dhyani

For Respondent: Shri Manjunatha Swamy
Section 143(3)Section 194HSection 194JSection 271(1)(c)Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ I.TA No.1777/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12 M/s. SHCIL Services Ltd., The DCIT-4(2)(1), बनाम/ C/o Kalyaniwalla & Mistry, Aayakar Bhavan, Vs. Army & Navy Bldg., Mumbai-400 020 3rd Floor, 148 M.G. Road, Fort, Mumbai-400 001 आयकर अपील सं/ I.TA No.1669/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12 The DCIT-4(2)(1), M/s. SHCIL Services Ltd., बनाम/ Aayakar Bhavan, C/o Kalyaniwalla & Mistry, Vs. Mumbai-400…

Orchard Advertising Pvt. Ltd. v. Addl. CIT (8 Taxmann.com 162) — Cited in 4 Judgments | BharatTax