Powerdeal Energy Systems (I)(P.) Ltd. v. ACIT

55 Taxmann.com 454High Court2015#21184 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

business transfer agreementdepreciation on goodwillslump salegoing concerncommercial rightssection 92bcomputer softwareintangible assetscommercial expediencyfair market valuesection 32section 115j

Judgments citing Powerdeal Energy Systems (I)(P.) Ltd. v. ACIT

ACIT-2(2)(1), MUMBAI vs. M/S. J K SHAH EDUCATION PVT LTD, MUMBAI CITY

ITA 2062/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Dec 2023AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Ujjawal Kumar Chavan, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2059, 2060, 2061 & 2062/M/2023 Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 ACIT-2(2)(1), M/s. JK Shah Education Room No.545, Private Limited, 5th Floor, 3rd Floor, Shraddha Aayakar Bhavan, Vs. Building, M.K. Road, Old Nagardas Road, Mumbai - 400020 Andheri East, Mumbai – 400 069 PAN: AABCJ9796L (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi, A.R. Revenue by : Shri Ujjawal Kumar Chavan, D.R. Date of Hearing : 12 . 10 . 2023 Date…

ACIT-2(2)(1), MUMBAI vs. M/S. J K SHAH EDUCATION PVT LTD, MUMBAI

ITA 2061/MUM/2023[2015-16]Status: DisposedITAT Mumbai20 Dec 2023AY 2015-16

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Ujjawal Kumar Chavan, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2059, 2060, 2061 & 2062/M/2023 Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 ACIT-2(2)(1), M/s. JK Shah Education Room No.545, Private Limited, 5th Floor, 3rd Floor, Shraddha Aayakar Bhavan, Vs. Building, M.K. Road, Old Nagardas Road, Mumbai - 400020 Andheri East, Mumbai – 400 069 PAN: AABCJ9796L (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi, A.R. Revenue by : Shri Ujjawal Kumar Chavan, D.R. Date of Hearing : 12 . 10 . 2023 Date…

ACIT-2(2)(1), MUMBAI vs. M/S. J K SHAH EDUCATION PVT LTD, MUMBAI

ITA 2060/MUM/2023[2014-15]Status: DisposedITAT Mumbai20 Dec 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Ujjawal Kumar Chavan, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2059, 2060, 2061 & 2062/M/2023 Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 ACIT-2(2)(1), M/s. JK Shah Education Room No.545, Private Limited, 5th Floor, 3rd Floor, Shraddha Aayakar Bhavan, Vs. Building, M.K. Road, Old Nagardas Road, Mumbai - 400020 Andheri East, Mumbai – 400 069 PAN: AABCJ9796L (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi, A.R. Revenue by : Shri Ujjawal Kumar Chavan, D.R. Date of Hearing : 12 . 10 . 2023 Date…

ACIT-2(2)(1), MUMBAI vs. M/S. J K SHAH EDUCATION PVT LTD, MUMBAI

ITA 2059/MUM/2023[2013-14]Status: DisposedITAT Mumbai20 Dec 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Ujjawal Kumar Chavan, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2059, 2060, 2061 & 2062/M/2023 Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 ACIT-2(2)(1), M/s. JK Shah Education Room No.545, Private Limited, 5th Floor, 3rd Floor, Shraddha Aayakar Bhavan, Vs. Building, M.K. Road, Old Nagardas Road, Mumbai - 400020 Andheri East, Mumbai – 400 069 PAN: AABCJ9796L (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi, A.R. Revenue by : Shri Ujjawal Kumar Chavan, D.R. Date of Hearing : 12 . 10 . 2023 Date…

Powerdeal Energy Systems (I)(P.) Ltd. v. ACIT (55 Taxmann.com 454) — Cited in 4 Judgments | BharatTax