Pr. CIT-4 v. S.G. Asia

108 Taxmann.com 213Supreme Court of India2019#18751 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing Pr. CIT-4 v. S.G. Asia

JAY CHEMICAL INDUSTRIES LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)2,, AHMEDABAD

Appeal of the Revenue is dismissed

ITA 1724/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2012-13
For Appellant: Shri Nimesh Vayawala, A.RFor Respondent: Shri Rajdeep Singh, Sr.D.R
Section 14ASection 250(6)Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddharatha Nautiyal, Judicial Member ITA Nos. 1724 & 2256/Ahd/2016 Assessment Year: 2012-13 & ITA Nos. 1725 & 2257/Ahd/2016 Assessment Year: 2013-14 Jay Chemical Industries The DCIT/ACIT Ltd. Jay House Pachvati Circle-2(1)(2), Circle, Ambawadi, Vs Ahmedabad Ahmedabad-380006 PAN No: AAACJ7628J The DCIT/ACIT & Jay Chemical Industries Circle-2(1)(2), Ltd. Jay House Pachvati Ahmedabad Circle, Ambawadi, Ahmedabad-380006 (Appellant) PAN No: AAACJ7628J (Respondent) Ap…

DCIT, NEW DELHI vs. M/S. NEW DELHI TELEVISION LTD., NEW DELHI

ITA 3996/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jun 2020AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 14ASection 153Section 40Section 92C(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER New Delhi Television Ltd, Vs. ACIT, 207, Okhla Industrial Estate, Phase- Circle-13(1), III, New Delhi New Delhi PAN: AAACN0865D (Appellant) (Respondent) ACIT, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-III, New Delhi PAN: AAACN0865D (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Siddharth Joshi, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing Multiples dates and last h…

M/S. NEW DELHI TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 3865/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jun 2020AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 14ASection 153Section 40Section 92C(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER New Delhi Television Ltd, Vs. ACIT, 207, Okhla Industrial Estate, Phase- Circle-13(1), III, New Delhi New Delhi PAN: AAACN0865D (Appellant) (Respondent) ACIT, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-III, New Delhi PAN: AAACN0865D (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Siddharth Joshi, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing Multiples dates and last h…

M/S NORWICH CLINICAL SERVICES PVT LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), BANGALORE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 2180/BANG/2018[2012-13]Status: DisposedITAT Bangalore04 Mar 2020AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year : 2012-13

For Appellant: Shri Priyadarshi Misra, JCIT (DR)For Respondent: Shri G.S Prashanth, C.A
Section 92C

…al transaction exceeds Rs.5 crores of rupees. 4. The ld AR further submitted that an identical issue of violation of instruction of CBDT referred above was considered by Hon’ble Supreme Court in the case of PCIT Vs. SG Asia Holdings (India) Pvt. Ltd., (2019) 108 Taxmann.com 213 and the matter was ITA No.2180 /Bang/2018 Page 3 of 5 restored to the file of AO so that appropriate reference could be made to the TPO in terms of sec. 92CA(1) of the Act. Accordingly the ld AR submitted that the impugned asst. order be quashed and the matter may be restored to the file of the AO. 5. The ld DR also agreed to the praye…

Pr. CIT-4 v. S.G. Asia (108 Taxmann.com 213) — Cited in 4 Judgments | BharatTax