What is Premji Khimraj Shah v. ITO authority for?

Succession to business requires the successor to take over the whole or substantially the whole of the predecessor's business and continue it. A successor to only a part of the business, resulting from disintegration, is not considered a successor to the original business.

How many judgments cite Premji Khimraj Shah v. ITO?

11 judgments on BharatTax cite Premji Khimraj Shah v. ITO (118 ITR 216), spanning 2016 to 2025.

Which sections of the Income Tax Act does Premji Khimraj Shah v. ITO come up under?

It is most often cited in judgments turning on Section 10A, Section 10AA, Section 143(3), Section 170, Section 2(19AA), Section 2(42C).

Premji Khimraj Shah v. ITO (118 ITR 216)

L & T Technologies Services Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(2)(1), Mumbai

In the result, the additional grounds of the assessee are allowed for statistical purposes

ITA 4255/MUM/2023[2015-16]Status: DisposedITAT Mumbai06 Feb 2025AY 2015-16

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeel&T Technologies Services Ltd Vs Assistant Commissioner Of Income L&T House, N.M. Marg, Tax, Circle 2(2)(1), Mumbai Room No.545, 5Th Floor, Aayakar Mumbai Pan: Aaccl4310P Bhavan, Maharshi Karve Road, Mumbai-400 020 Appellant Respondent

For Appellant: Shri Nitesh JoshiFor Respondent: Dr. K.R. Subhash (CIT- DR)

Section 10ASection 143(3)Section 170Section 2Section 250Section 37Section 90

…it could be said that there was a succession within meaning of section 25(4) of 1922 Act and assessee was entitled to benefit. 8. The Ld. ARrespectfully relied on the decision of the Hon’ble Gujarat High Court in the case of Premji Khimraj Shah v. ITO (1979) 118 ITR 216, wherein the Hon’ble High Court, after considering the decision of KH Chambers (supra) has held as the expression "succession to business" connotes the taking over the whole or substantially the whole business of the predecessor by the successor and continuing the same. Disintegration and division of whole into parts would not permit the parts to…

DCIT - 3(3)(2), Mumbai vs. V. Hotels Ltd.(Formerly Known As Tulip Hospitality Services Ltd), Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 5664/MUM/2018[2013-14]Status: DisposedITAT Mumbai20 Jul 2022AY 2013-14

Section 32(1)(ii)

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 5662/Mum/2018 (A.Y. 2012-13) I.T.A. No. 5664/Mum/2018 (A.Y. 2013-14) I.T.A. No. 5663/Mum/2018 (A.Y. 2014-15) I.T.A. No. 290/Mum/2019 (A.Y. 2015-16) I.T.A. No. 801/Mum/2020 (A.Y. 2016-17) Vs. M/s. V. Hotels Ltd. DCIT-3(3)(2)/ACIT Room No. 609 (formerly known as Tulip 6th Floor Hospitality Services Ltd.) Aayakar Bhavan Basement, Chandermukhi Bldg. M.K. Road Bhind the Oberoi Hotel Mumbai-400 020. Nariman Point Mumbai-400 021. PAN : AABCT6380J (Appellant) (Respondent) Assessee by Shri Vijay Mehta De…

DCIT - 3(3)(2), Mumbai vs. V. Hotels Ltd.(Formerly Known As Tulip Hospitality Services Ltd), Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 5663/MUM/2018[2013-14]Status: DisposedITAT Mumbai20 Jul 2022AY 2013-14

Section 32(1)(ii)

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 5662/Mum/2018 (A.Y. 2012-13) I.T.A. No. 5664/Mum/2018 (A.Y. 2013-14) I.T.A. No. 5663/Mum/2018 (A.Y. 2014-15) I.T.A. No. 290/Mum/2019 (A.Y. 2015-16) I.T.A. No. 801/Mum/2020 (A.Y. 2016-17) Vs. M/s. V. Hotels Ltd. DCIT-3(3)(2)/ACIT Room No. 609 (formerly known as Tulip 6th Floor Hospitality Services Ltd.) Aayakar Bhavan Basement, Chandermukhi Bldg. M.K. Road Bhind the Oberoi Hotel Mumbai-400 020. Nariman Point Mumbai-400 021. PAN : AABCT6380J (Appellant) (Respondent) Assessee by Shri Vijay Mehta De…

DCIT - 3(3)(2), Mumbai vs. V. Hotels Ltd.(Formerly Known As Tulip Hospitality Services Ltd), Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 5662/MUM/2018[2012-13]Status: DisposedITAT Mumbai20 Jul 2022AY 2012-13

Section 32(1)(ii)

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 5662/Mum/2018 (A.Y. 2012-13) I.T.A. No. 5664/Mum/2018 (A.Y. 2013-14) I.T.A. No. 5663/Mum/2018 (A.Y. 2014-15) I.T.A. No. 290/Mum/2019 (A.Y. 2015-16) I.T.A. No. 801/Mum/2020 (A.Y. 2016-17) Vs. M/s. V. Hotels Ltd. DCIT-3(3)(2)/ACIT Room No. 609 (formerly known as Tulip 6th Floor Hospitality Services Ltd.) Aayakar Bhavan Basement, Chandermukhi Bldg. M.K. Road Bhind the Oberoi Hotel Mumbai-400 020. Nariman Point Mumbai-400 021. PAN : AABCT6380J (Appellant) (Respondent) Assessee by Shri Vijay Mehta De…