OT 321 (Delhi-Trib.) (iii) ITO v. K.C. Gopalan (1999) 107 Taxman 591 (Ker) (iv) Muneer Khan v. ITO

23 SOT 250Income Tax Appellate Tribunal2008#23782 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2017.

Judgments citing OT 321 (Delhi-Trib.) (iii) ITO v. K.C. Gopalan (1999) 107 Taxman 591 (Ker) (iv) Muneer Khan v. ITO

The ITO-2(2), Indore vs. Smt. Mohan Bai Pokhrana, Indore

In the result, appeal of the Revenue is dismissed

ITA 468/IND/2013[2009-10]Status: DisposedITAT Indore24 May 2017AY 2009-10

Bench: Shri C.M. Garg, Jm & Shri O.P.Meena, Am आ.अ.सं./ I.T.A. No.468/Ind/2013 "नधा"रण वष"/ Assessment Year: 2009-10

Section 54BSection 54ESection 54F

…appellant shows her intention for investment in specified Bonds eligible for capital gains scheme. The amount in specified Bonds was actually made on 31-03-2009 i.e. within financial year only. The appellant relying on the decision in the case of Lalit Marda 23 SOT 250 (Kol-Trib) and Muneer Khan 41 SOT 504 (Hyd) submitted that for the claiming exemption under section 54EC the same fund is not required to be invested. The Ld. CIT (A), by placing reliance in the case of CIT v. Cello Plast [I.T.A. No. 3731 of 2010 dated 27-07- 2012] / (2012) 209 Taxman 617 (Bom)/ 82 CCH 128 (Mum-HC) 24 taxmann.com 111 (Bom), observ…

ACIT, New Delhi vs. Shri Suresh Nanda, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross

ITA 4806/DEL/2015[2012-13]Status: DisposedITAT Delhi22 Feb 2016AY 2012-13

Bench: Shri J. Sudhakar Reddy, Am & Shri Sudhanshu Srivastava, Jm

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Nirupama Kotru, CIT, DR

…Kapil Kumar Agarwal v. ACIT (2014) 63 SOT 22 (Delhi-Trib.) (ii) Sunil Sachdeva v. ACIT (2013) 56 SOT 321 (Delhi-Trib.) (iii) ITO v. K.C. Gopalan (1999) 107 Taxman 591 (Ker) (iv) Muneer Khan v. ITO (2010) 41 SOT 504 (Hyd. ITAT) (v) Lalit Marda vs. ACIT (2008) 23 SOT 250 (Kol) (vi) DCIT v. Gaylord Investments & Trading Co. (P) Ltd. (2008) 21 SOT 407 (Mum). 46. The ld. DR relied on the orders of the authorities below. 47. We have heard the rival submissions and perused the relevant material on record. Since the total expenditure incurred by the assessee for construction of new CO Nos.266 to 269/Del/2015 house p…

ACIT, New Delhi vs. Shri Suresh Nanda, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross

ITA 4802/DEL/2015[2006-07]Status: DisposedITAT Delhi22 Feb 2016AY 2006-07

Bench: Shri J. Sudhakar Reddy, Am & Shri Sudhanshu Srivastava, Jm

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Nirupama Kotru, CIT, DR

…Kapil Kumar Agarwal v. ACIT (2014) 63 SOT 22 (Delhi-Trib.) (ii) Sunil Sachdeva v. ACIT (2013) 56 SOT 321 (Delhi-Trib.) (iii) ITO v. K.C. Gopalan (1999) 107 Taxman 591 (Ker) (iv) Muneer Khan v. ITO (2010) 41 SOT 504 (Hyd. ITAT) (v) Lalit Marda vs. ACIT (2008) 23 SOT 250 (Kol) (vi) DCIT v. Gaylord Investments & Trading Co. (P) Ltd. (2008) 21 SOT 407 (Mum). 46. The ld. DR relied on the orders of the authorities below. 47. We have heard the rival submissions and perused the relevant material on record. Since the total expenditure incurred by the assessee for construction of new CO Nos.266 to 269/Del/2015 house p…

OT 321 (Delhi-Trib.) (iii) ITO v. K.C. Gopalan (1999) 107 Taxman 591 (Ker) (iv) Muneer Khan v. ITO (23 SOT 250) — Cited in 3 Judgments | BharatTax