Priya Exhibitors pvt. Ltd. v. ACIT

27 Taxmann.com 88High Court2012#11441 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2021.

Judgments citing Priya Exhibitors pvt. Ltd. v. ACIT

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE-1(4), HYDERABAD vs. MEDHA SERVO DRIVES PRIVATE LIMITED, HYDERABAD

In the result, the CO filed by the assessee is allowed

ITA 655/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Aug 2021AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri V. Shiva KumarFor Respondent: Shri Sunil Kumar Pandey, DR
Section 143(3)Section 14A

…the light of the facts submitted hereinabove, the assessee submits that disallowance made u/s.14A r.w.r 8D(2)(ii) is not correct. 18. As regards disallowance made u/s.14A r.w.rule 80(2)(iii) it has been held in the case of Priya Exhibitors pvt. Ltd., vs ACIT 27 Taxmann.com 88 DEL ITAT that disallowance u/s.14A requires a clear finding of incurring expenditure and in the absence of the same, no disallowance could be made. It has been held in the case of ACIT vs SIL Investment Ltd., 26 Taxmann.com 78 DEL ITAT that where the A.O did not bring any evidence on record to establish that any expenditure has been incurre…

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE-1(4), HYDERABAD vs. MEDHA SERVO DRIVES PRIVATE LIMITED, HYDERABAD

In the result, the CO filed by the assessee is allowed

ITA 654/HYD/2018[2013-14]Status: DisposedITAT Hyderabad24 Aug 2021AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri V. Shiva KumarFor Respondent: Shri Sunil Kumar Pandey, DR
Section 143(3)Section 14A

…the light of the facts submitted hereinabove, the assessee submits that disallowance made u/s.14A r.w.r 8D(2)(ii) is not correct. 18. As regards disallowance made u/s.14A r.w.rule 80(2)(iii) it has been held in the case of Priya Exhibitors pvt. Ltd., vs ACIT 27 Taxmann.com 88 DEL ITAT that disallowance u/s.14A requires a clear finding of incurring expenditure and in the absence of the same, no disallowance could be made. It has been held in the case of ACIT vs SIL Investment Ltd., 26 Taxmann.com 78 DEL ITAT that where the A.O did not bring any evidence on record to establish that any expenditure has been incurre…

BIO MED PVT. LTD.,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

In the result, the appeals of the assessee in ITA Nos

ITA 2771/DEL/2018[2012-13]Status: DisposedITAT Delhi26 Jul 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri K.N. Chary

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Jagdish Singh Dahia, Sr. DR
Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA No. 2770/DEL/2018 [A.Y 2011-12] & ITA No. 2771/DEL/2018 [A.Y 2012-13] BIO MED PVT LTD Vs. The Addl. C.I.T C – 96, Site – 1, B.S. Road Range - 2 Industrial Area, Ghaziabad Ghaziabad PAN: AABCB 3477 C [Appellant] [Respondent] Assessee by : Shri Akhilesh Kumar, Adv Revenue by : Shri Jagdish Singh Dahia, Sr. DR Date of Hearing : 26.07.2021 Date of Pronouncement : 26.07.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, Both…

BIO MED PVT. LTD.,GHAZIABAD vs. ADDL. CIT, RANGE- 2, GHAZIABAD

In the result, the appeals of the assessee in ITA Nos

ITA 2770/DEL/2018[2011-12]Status: DisposedITAT Delhi26 Jul 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri K.N. Chary

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Jagdish Singh Dahia, Sr. DR
Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA No. 2770/DEL/2018 [A.Y 2011-12] & ITA No. 2771/DEL/2018 [A.Y 2012-13] BIO MED PVT LTD Vs. The Addl. C.I.T C – 96, Site – 1, B.S. Road Range - 2 Industrial Area, Ghaziabad Ghaziabad PAN: AABCB 3477 C [Appellant] [Respondent] Assessee by : Shri Akhilesh Kumar, Adv Revenue by : Shri Jagdish Singh Dahia, Sr. DR Date of Hearing : 26.07.2021 Date of Pronouncement : 26.07.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, Both…

NHPC LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 3738/DEL/2015[2010-11]Status: DisposedITAT Delhi08 May 2019AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 3650/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner Of Income Vs M/S Nhpc Ltd., Tax, Circle-Ii, Nhpc Complex, Sector-33, Faridabad Faridabad (Appellant) (Respondent) Pan No. Aaacn0149C Ita No. 3738/Del/2015 : Asstt. Year : 2010-11 M/S Nhpc Ltd., Vs Asstt. Commissioner Of Income Nhpc Complex, 4Th Floor, Tax, Circle-Ii, Finance Div, Sector-33, Faridabad Faridabad-121003 (Appellant) (Respondent) Pan No. Aaacn0149C Assessee By : Sh. Ved Jain, Adv. & Sh. Himanshu Aggarwal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing : 06.05.2019 Date Of Pronouncement : 08.05.2019 Order Per N. S. Saini:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Amit Katoch, Sr. DR
Section 115JSection 143(3)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘C’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 3650/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner of Income Vs M/s NHPC Ltd., Tax, Circle-II, NHPC Complex, Sector-33, Faridabad Faridabad (APPELLANT) (RESPONDENT) PAN No. AAACN0149C ITA No. 3738/Del/2015 : Asstt. Year : 2010-11 M/s NHPC Ltd., Vs Asstt. Commissioner of Income NHPC Complex, 4th Floor, Tax, Circle-II, Finance Div, Sector-33, Faridabad Faridabad-121003 (APPELLANT) (RESPONDENT) PAN No. AAACN0149C Assessee by : Sh. Ved Jain, Adv. & Sh. Him…

DCIT, FARIDABAD vs. M/S. NHPC LTD., FARIDABAD

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 3650/DEL/2015[2010-11]Status: DisposedITAT Delhi08 May 2019AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 3650/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner Of Income Vs M/S Nhpc Ltd., Tax, Circle-Ii, Nhpc Complex, Sector-33, Faridabad Faridabad (Appellant) (Respondent) Pan No. Aaacn0149C Ita No. 3738/Del/2015 : Asstt. Year : 2010-11 M/S Nhpc Ltd., Vs Asstt. Commissioner Of Income Nhpc Complex, 4Th Floor, Tax, Circle-Ii, Finance Div, Sector-33, Faridabad Faridabad-121003 (Appellant) (Respondent) Pan No. Aaacn0149C Assessee By : Sh. Ved Jain, Adv. & Sh. Himanshu Aggarwal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing : 06.05.2019 Date Of Pronouncement : 08.05.2019 Order Per N. S. Saini:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Amit Katoch, Sr. DR
Section 115JSection 143(3)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘C’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 3650/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner of Income Vs M/s NHPC Ltd., Tax, Circle-II, NHPC Complex, Sector-33, Faridabad Faridabad (APPELLANT) (RESPONDENT) PAN No. AAACN0149C ITA No. 3738/Del/2015 : Asstt. Year : 2010-11 M/s NHPC Ltd., Vs Asstt. Commissioner of Income NHPC Complex, 4th Floor, Tax, Circle-II, Finance Div, Sector-33, Faridabad Faridabad-121003 (APPELLANT) (RESPONDENT) PAN No. AAACN0149C Assessee by : Sh. Ved Jain, Adv. & Sh. Him…

BIO MED PVT. LTD.,GHAZIABAD vs. JCIT, GHAZIABAD

In the result, appeal of assessee is allowed

ITA 1790/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Jun 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.1790/Del./2015 Assessment Year 2010-2011 Bio Med Private Limited, Ghaziabad. C/o. Shri The JCIT, Akhilesh Kumar, Advocate, vs Range-2, Chamber No.206-207, Ansal Ghaziabad. “Satyam”, RDC Raj Nagar, Ghaziabad. PAN AABCB3477C (Appellant) (Respondent) For Assessee : Shri Akhilesh Kumar, Advocate For Revenue : Shri Ravi Kant Gupta, Sr. DR Date of Hearing : 22.05.2018 Date of Pronouncement : 01.06.2018 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has…

M/S. BIO MED PRIVATE LIMITED,GHAZIABAD vs. ADDL.CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 6827/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Nov 2017AY 2009-10

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2009-10]

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri S.K. Jain, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2009-10] Bio-Med Private Ltd Vs. The Addl. CIT C- 96, Site No. 1, B.S. Road Range - 2 Industrial Area Ghaziabad Ghaziabad PAN : AABCB 3477 C [Appellant] [Respondent] Date of Hearing : 09.11.2017 Date of Pronouncement : 20.11.2017 Assessee by : Shri Akhilesh Kumar, Adv Revenue by : Shri S.K. Jain, Sr. DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER, This appeal filed by the assessee is directed against the order dated 18.09.2014 passed b…

ACIT, HUBLI vs. THE SIRSI URBAN SAHAKARI BANK LTD.,, SIRSI

In the result, Revenue’s appeal for Assessment Year 2010-11 is treated as partly allowed for statistical purposes

ITA 626/BANG/2014[2010-11]Status: DisposedITAT Bangalore08 Apr 2015AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Dr. P.K. Srihari, Addl. CIT (D.R)For Respondent: Shri S. Ramasubramanian, C.A
Section 143(3)Section 14ASection 36(1)(vii)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. No.626/Bang/2014 (Assessment Year : 2010-11) Asst. Commissioner of Income Tax, Vs. The Sirsi Urban Sahakari Bank Ltd., Circle 1(1), Hubli. Sirsi. PAN AABAT 4820D Appellant Respondent. Appellant By : Dr. P.K. Srihari, Addl. CIT (D.R) Respondent By : Shri S. Ramasubramanian, C.A. Date of Hearing : 05.03.2015. Date of Pronouncement : 10.4.2015. O R D E R Per Shri Jason P. Boaz, A.M. : This appeal by Revenue is directed against the order of the Commissioner of Incom…

Priya Exhibitors pvt. Ltd. v. ACIT (27 Taxmann.com 88) — Cited in 9 Judgments | BharatTax