Premlatha v. ITO

63 ITD 69Income Tax Appellate Tribunal#16084 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Premlatha v. ITO

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4204/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Aug 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…rson, the expenditure is of revenue nature in view of the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Madras Auto Service (P) Ltd. (1998) 233 ITR 468. The same view has been taken by this Bench of the Tribunal in the case of Premlatha Vs. ITO 63 ITD 69 (sic ). We are of the considered opinion that the CIT has overlooked this issue of ownership of land.” 9 I.T.A.No.5451/Del/2018 & ITA Nos.4202 to 4204/Del/Del/2019 12. The Delhi Bench of the Tribunal in the case of DCIT Vs. Mitsubishi Heavy Industries Ltd. (supra) had to consider whether temporary bridges and roads constructed by the assessee f…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4203/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Aug 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…rson, the expenditure is of revenue nature in view of the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Madras Auto Service (P) Ltd. (1998) 233 ITR 468. The same view has been taken by this Bench of the Tribunal in the case of Premlatha Vs. ITO 63 ITD 69 (sic ). We are of the considered opinion that the CIT has overlooked this issue of ownership of land.” 9 I.T.A.No.5451/Del/2018 & ITA Nos.4202 to 4204/Del/Del/2019 12. The Delhi Bench of the Tribunal in the case of DCIT Vs. Mitsubishi Heavy Industries Ltd. (supra) had to consider whether temporary bridges and roads constructed by the assessee f…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4202/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Aug 2022AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…rson, the expenditure is of revenue nature in view of the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Madras Auto Service (P) Ltd. (1998) 233 ITR 468. The same view has been taken by this Bench of the Tribunal in the case of Premlatha Vs. ITO 63 ITD 69 (sic ). We are of the considered opinion that the CIT has overlooked this issue of ownership of land.” 9 I.T.A.No.5451/Del/2018 & ITA Nos.4202 to 4204/Del/Del/2019 12. The Delhi Bench of the Tribunal in the case of DCIT Vs. Mitsubishi Heavy Industries Ltd. (supra) had to consider whether temporary bridges and roads constructed by the assessee f…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 24(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 5451/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Aug 2022AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…rson, the expenditure is of revenue nature in view of the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Madras Auto Service (P) Ltd. (1998) 233 ITR 468. The same view has been taken by this Bench of the Tribunal in the case of Premlatha Vs. ITO 63 ITD 69 (sic ). We are of the considered opinion that the CIT has overlooked this issue of ownership of land.” 9 I.T.A.No.5451/Del/2018 & ITA Nos.4202 to 4204/Del/Del/2019 12. The Delhi Bench of the Tribunal in the case of DCIT Vs. Mitsubishi Heavy Industries Ltd. (supra) had to consider whether temporary bridges and roads constructed by the assessee f…

ACIT, ERODE vs. R R THULASI BUILDERS INDIA (P) LIMITED, ERODE

The appeal of the assessee is allowed whereas appeal of the Revenue is partly allowed for statistical purpose

ITA 695/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Nov 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 657/Mds/2016 "नधा"रण वष" /Assessment Year : 2011-2012. R.R. Thulasi Builders (P) Ltd, Vs. The Joint Commissioner Of Sakthi Mahal, Income Tax, 63, Perundurai Road, Range -1, Erode 638 011. Erode

For Appellant: Shri. T.N. Seetharaman, Advocate

…s.657 &695/Mds/2016 :- 6 -: revenue nature in view of the judgment of the Hon'ble Supreme Court in the case of CIT v. Madras Auto Service (P.) Ltd. [1998] 233 ITR 468. The same view has been taken by this Bench of the Tribunal in the case of Premlatha v. ITO 63 ITD 69(sic). We are of the considered opinion that the CIT has overlooked this issue of ownership of land. 8. Coming to categorisation in Appendix I to Income-tax Rules, 1962, the relevant portion of rates of depreciation (for income-tax) reads as follows:— Block of assets Depreciation allowance as percentage of written down vaule 1 2 I. Buildings ...…

R.R.THULASI BUILDERS (P) LTD.,CHENNAI vs. JCIT, ERODE

The appeal of the assessee is allowed whereas appeal of the Revenue is partly allowed for statistical purpose

ITA 657/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Nov 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 657/Mds/2016 "नधा"रण वष" /Assessment Year : 2011-2012. R.R. Thulasi Builders (P) Ltd, Vs. The Joint Commissioner Of Sakthi Mahal, Income Tax, 63, Perundurai Road, Range -1, Erode 638 011. Erode

For Appellant: Shri. T.N. Seetharaman, Advocate

…s.657 &695/Mds/2016 :- 6 -: revenue nature in view of the judgment of the Hon'ble Supreme Court in the case of CIT v. Madras Auto Service (P.) Ltd. [1998] 233 ITR 468. The same view has been taken by this Bench of the Tribunal in the case of Premlatha v. ITO 63 ITD 69(sic). We are of the considered opinion that the CIT has overlooked this issue of ownership of land. 8. Coming to categorisation in Appendix I to Income-tax Rules, 1962, the relevant portion of rates of depreciation (for income-tax) reads as follows:— Block of assets Depreciation allowance as percentage of written down vaule 1 2 I. Buildings ...…

Premlatha v. ITO (63 ITD 69) — Cited in 6 Judgments | BharatTax