R 569(SC), CIT Vs. V.S. Dempo & Co. (P.) Ltd. (2011) 336 ITR 209 (Bom), CIT v. Raman Boards Ltd.

210 Taxmann 161High Court2012#8468 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 37 Section 260A Section 30 Section 36

Issues it is cited on

commercial expediency revenue expenditure capital expenditure section 37(1)section 37 section 143 company section 143(3)business person section 14 india

Judgments citing R 569(SC), CIT Vs. V.S. Dempo & Co. (P.) Ltd. (2011) 336 ITR 209 (Bom), CIT v. Raman Boards Ltd.

ACIT CIR-10(1) NEW DELHI , ITO C.R BUILDING vs. H M HENNES AND MAURITZ RETAIL PVT. LTD., DISTRICT CENTRE SAKET,

In the result, the appeal of the revenue is dismissed

ITA 2016/DEL/2024[2016-17]Status: DisposedITAT Delhi04 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshacit, Vs. M/S. H & M Hennes & Mauritz Circle-10(1), Retial Pvt. Ltd, A Wing, D-3, 2Nd Floor, District New Delhi Centre Saket, New Delhi-110017 (Appellant) (Respondent) Pan: Aadch3567M Assessee By : Shri Vishal Kalra, Adv Shri Yishu Goel, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 09/04/2025 Date Of Pronouncement 04/06/2025

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 143(3)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ACIT, Vs. M/s. H & M Hennes & Mauritz Circle-10(1), Retial Pvt. Ltd, A Wing, D-3, 2nd Floor, District New Delhi Centre Saket, New Delhi-110017 (Appellant) (Respondent) PAN: AADCH3567M Assessee by : Shri Vishal Kalra, Adv Shri Yishu Goel, Adv Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 09/04/2025 Date of pronouncement 04/06/2025 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No.2016/Del/2024 for AY 2016-17, arises out of 1. the order of the…

ACIT, CIRCLE 22(2), NEW DELHI vs. SNAPDEAL LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 184/DEL/2023[2017-18]Status: DisposedITAT Delhi26 Apr 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Dharamvir Singh, CIT-DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 ACIT, Vs. Snapdeal Ltd. Circle 22(2) Sproutbox Suryavilas, New Delhi. Suite 181-TR4 First Floor, Phase-1 Tehkhand, New Delhi – 110 020 PAN AABCJ8820B (Appellant) (Respondent) Assessee by: Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Shri Shivam Yadav, Advocate Department by: Shri Dharamvir Singh, CIT-DR Date of Hearing: 04.04.2024 Date of pronouncement: .04.2024 O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is direc…

DCIT, CIRCLE-14(1)(1), MUMBAI vs. M/S PRIVIEGE INDUSTRIES LTD, MUMBAI

ITA 1292/MUM/2023[2012-2013]Status: DisposedITAT Mumbai26 Jul 2023AY 2012-2013

Bench: Shri Prashant Maharishi & Shri Kuldip Singhassessment Year: 2012-13

For Appellant: Shri Nimesh Thar, A.RFor Respondent: Shri H.M. Bhatt, Sr. A.R

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Dy. Commissioner of M/s. Privilege Industries Income Tax, Ltd., Circle-14(1)(1), 9-09, Dheeraj Arma, Vs. Room No.432, 4th Floor, Anant Kanekar Marg, Aayakar Bhavan, Bandra (East), M.K. Road, Mumbai – 500 051 Mumbai - 400020 PAN: AAECS6532N (Appellant) (Respondent) Present for: Assessee by : Shri Nimesh Thar, A.R. Revenue by : Shri H.M. Bhatt, Sr. A.R. Date of Hearing : 20 . 07 . 2023 Date of Pronouncement : 26 . 07 . 2023 O R D E R Per…

DCIT, CIRCLE-16(1), NEW DELHI vs. MAGIC BRICKS REALITY SERVICES LTD, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6295/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Aug 2022AY 2015-16

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Neha Gupta, C. AFor Respondent: Sr. D. R

Section 143(3)

…I.T.A. No. 6295/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 6295/Del/2018 िनधा"रणवष"/Assessment Year: 2015-16 DCIT Magic Bricks Reality बनाम Circle : 16 (1), Services Limited, Vs. New Delhi. 10, Darya Ganj, New Delhi – 110 002. PAN : AAICM8228P अपीलाथ" / Appellant ""यथ" / Respondent Shri Mukesh Gupta, C. A.; & िनधा"रतीक"ओरसे / Assessee by : Ms. Neha Gupta, C. A.; Ms. Garima Sharma, राज"वक"ओरसे / Department by : Sr. D. R.; सुनवाईक"तारीख/ Date of hearing : 07/06/2022 उ"ोषणाक"…

ADDL. CIT, NEW DELHI vs. M/S. JASPER INFOTECH PVT. LTD., NEW DELHI

ITA 2605/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Nov 2021AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: N o n eFor Respondent: Ms. Sarita Singh [CIT] – D. R

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “C”: NEW DELHI ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 2605/Del/2017 (Assessment Year: 2012-13) Addl. CIT, M/s. Jasper Infotech Special Range : 5, Vs. Pvt. Ltd., New Delhi. 246, 1st Floor, Okhla Phase–III, Okhla Indl. Area, New Delhi–110 020. PAN: AABCJ8820B (Appellant) (Respondent) Assessee by : N o n e; Department by : Ms. Sarita Singh [CIT] – D. R.; Date of Hearing : 07/10/2021 Date of pronouncement : 10/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is…

ENTERTAINMENT NETWORK (INDIA) LTD,MUMBAI vs. ASST CIT RG 11(1), MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 852/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &

Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network ACIT 16(1), Room No. 439, 4t h floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4t h Floor, A Wing, v. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACE7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ ACIT 16(1), Room No. 43…

ACIT 16(1), MUMBAI vs. ENTERTAINMENT NETWORK (INDIA) LTD, MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 812/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

For Respondent: Shri. R. Manjunatha Swamy &

Section 143(3)Section 14A

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 467/DEL/2014 (A.Y 2009-10) Maruti Suzuki India Ltd. Vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6 Vasank Kunj New Delhi New Delhi AAACM0829Q (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Rohit Jain, Adv., Ms. Tejasvi Adv Respondent by Shr. G. C. Srivastava, Adv, Sh. Sanjay Kr. Dass, DR. Date of Hearing 27.07.2018 Date of Pronouncement 17.10.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee for Assessment Year 2009-10 against the ord…

M/S FLIPKART INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal by the Assessee is allowed and the appeal by the Revenue is dismissed

ITA 202/BANG/2018[2015-16]Status: DisposedITAT Bangalore25 Apr 2018AY 2015-16

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

For Respondent: Shri C.H. Sundar Rao, CIT

Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA No.202 /Bang/2018 (Asst. Year – 2015-16) Flipkart India Private Limited, Essae Vaishnavi Summit, No.6/B, 7th Main, 80 Feet Road, 3rd Block, Koramangala Industrial Layout, Bangalore – 560034, PAN: AABCF8078M. . Appellant Vs. Assistant Commissioner of Income-Tax, Circle -3(1)(1), Bangalore .Respondent ITA No.693 /Bang/2018 (Asst. Year – 2015-16) (By Revenue) Revenue by : Shri C.H. Sundar Rao, CIT Assesse by : Shri Percy Pardiwala, Advocate Date of Hearing :10-04-2018 Da…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARRY, JUDICIAL MEMBER ITA No.-6021/Del/2012 (Assessment Year: 2008-09) Maruti Suzuki India Ltd. vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6, Vasant Kunj, New Delhi. C.R. Building, PAN-AAACM0829Q New Delhi. (APPELLANT) (RESPONDENT) Assessee by Sh. Ajay Vohra Revenue by Sh. Aprender Kumar Date of Hearing 21.08.2017 Date of Pronouncement 09.11.2017 ORDER PER SHRI K.N. CHARY, JUDICIAL MEMBER This is an appeal challenging the order dated 29.10.2012 passed by the Assessing Officer u/…

ITO, NEW DELHI vs. M/S. MODI APOLLO INTERNATIONAL GROUP PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue for A

ITA 223/DEL/2011[2007-08]Status: DisposedITAT Delhi30 Nov 2016AY 2007-08

Bench: : Shri L.P. Sahu & Smt. Beena Pillai

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Shri Rajesh Kumar, Sr. DR

Section 143(1)Section 195Section 35ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI L.P. SAHU, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 223/Del./2011 & 5396/Del./2013 Asstt. Years : 2007-08 & 2009-10 Income-tax Officer, vs. Modi Apollo International Group Pvt. Ltd., Ward 5(4), New Delhi 24A, Ring Road, Lajpat Nagar, New Delhi. (PAN : AACCM 9568 J) ITA No. 294/Del./2011 Asstt. Year : 2007-08 Modi Apollo International Group Pvt. Ltd., vs. Income-tax Officer, 24A, Ring Road, Lajpat Nagar, New Delhi. Ward 5(4), New Delhi (Appellant) (Respondent) Revenue by : Shri Rajesh Kumar, Sr. DR Assessee b…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal is allowed

ITA 5720/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Jul 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2007-08 Assessment Year: 2007-08 Maruti Suzuki India Ltd., Vs. Additional Cit, Plot No.1, Nelson Mandela Road, Range-6, Vasant Road, New Delhi. New Delhi. (Pan: Aaacm0829Q) (Appellant) (Respondent) Assessee By: S/Shri Ajay Vohra, Sr. Adv. Neeraj Jain, Rohit Jain, Adv. Romit Katyal & Ms. Tejasvi Jain, Cas Department By:Shri Amrendra Kumar, Cit(Dr)

For Appellant: S/Shri Ajay Vohra, Sr. Adv. NeerajFor Respondent: Shri Amrendra Kumar, CIT(DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “I-1” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI L.P. SAHU Assessment Year: 2007-08 Assessment Year: 2007-08 Maruti Suzuki India Ltd., vs. Additional CIT, Plot No.1, Nelson Mandela Road, Range-6, Vasant Road, New Delhi. New Delhi. (PAN: AAACM0829Q) (Appellant) (Respondent) Assessee by: S/Shri Ajay Vohra, Sr. Adv. Neeraj Jain, Rohit Jain, Adv. Romit Katyal & Ms. Tejasvi Jain, CAs Department by:Shri Amrendra Kumar, CIT(DR) C O R R I G E N D U M It has come to our notice that there are few typographical mistakes in the Order dated 20.5.2016 of the ITAT, which needs…

BSES RAJDHANI POWER LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “F” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI INTURI RAMA RAO Assessment year : 2005-06 BSES Rajdhani Power Ltd., vs. Assistant CIT, BSES Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (PAN: AAGCS3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy CIT, vs. BSES Rajdhani Power Ltd., Circle 3(1), BSES Bhavan, Nehru Place, New Delhi. New Delhi. (PAN: AAGCS3187H) (Appellant) (Respondent) Assessment year : 2006-07 BSES Rajdhani Power Ltd., vs. Assistant CIT, BSES Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (PAN: AAGCS3187H) (Appell…