Radhasoami Satsang v. CIT

244 ITR 734High Court2000#578 most cited

What is Radhasoami Satsang v. CIT authority for?

The Revenue is bound by the rule of consistency and cannot adopt a divergent position in a subsequent assessment year unless there is a change in facts or law.

168

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2026.

Also referred to as

Radhasoami Satsang v. CIT · 244 ITR 734 · rule of consistency · revenue divergent position · subsequent assessment year · income tax assessment · section 143(3) · assessment procedure · judicial precedent

Also reported as

25 Taxmann.com 340112 Taxmann 363

Sections most often in play

Section 143(3)Section 37(1)Section 22Section 35ABBSection 142(1)Section 255(4)Section 28(i)Section 10(B)(3)

Issues it is cited on

section 13(2)(c)section 144(b)advancement of general public utilitysection 12a(a)section 80ib(10)section 11(4a)section 13(2)far analysissection 80hsection 13(3)related party transactionsection 13(1)(c)

Judgments citing Radhasoami Satsang v. CIT

MISRILALL JAIN & SONS,SINGHBHUM WEST vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result the appeal filed by the assessee is allowed

ITA 467/RAN/2024[2014-15]Status: DisposedITAT Ranchi20 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.467/Ran/2024 Assessment Year: 2014-15 Misrilall Jain & Sons….…………….…….…............................……….……Appellant M. D. House, Chaibasa Singhbhum West, Jharkhand – 833201. [Pan: Aabfm2851Q] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 20, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-3, Patna (Hereinafter Referred To As “Cit(A)”) Dated 09.10.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Section 139Section 143(3)Section 144Section 147Section 148Section 250

…qually true that the principle of consistency has also been advocated by several Hon’ble courts including the Hon’ble Supreme Court in Radhasoami Satsang vs. CIT (1992) 193 ITR 321 (SC) and the Hon’ble Bombay High Court in CIT vs. Arthur Andersen & Co. (2009) 318 ITR 229 (Bom) by holding that the decision made in earlier years is binding in subsequent years and should be followed. From the above decisions, it follows that a delicate balance needs to be maintained between the principle of consistency depending upon the facts and the governing legal position prevailing in each case. That as such, relying upon the a…

DCIT, NEW DELHI vs. M/S. EXXON MOBIL LUBRICANTS PVT. LTD., NEW DELHI

ITA 1348/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jan 2026AY 2005-06

Bench: Ms. Madhumita Roy & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250(6)Section 40Section 92C

…t be open for revenue to adopt a divergent position. Reliance in this regard, is placed on the following decisions: • Radha Soami Satsang vs CIT 193 ITR 321 (SC); • CIT vs New Polypack (P) Ltd. 245 ITR 492 (Del) • • DIT (E) vs Apparel Export Promotion Council 244 ITR 734 (Del): CIT vs Girish Mohan Ganeriwala 260 ITR 417 (P&H) B. Trading Segment: 24 It is submitted that the Respondent under the trading segments performs the following functions: i. Import of Lubricants: The Respondent merely imports the lubricants from various group companies and resells it further to unrelated parties, without adding any value to…

BHARTI TELEMEDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 624/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…liance in this regard is placed on the following cases: - Radhasoami Satsang v. CIT 193 ITR 321(SC) - CIT vs. Excel Industries (P) Limited: 358 ITR 295 (SC) - Shasun Chemicals & Drugs Ltd. vs. CIT: 388 ITR 1 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Girish Mohan Ganeriwala: 260 ITR 417 (P&H) - CIT V. Dalmia Promoters Developers (P) Ltd: 200 CTR 426 (Del.) - Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del.)- Revenue's SLP dismissed (CC 1379/2014) - PCIT v. Quest Invest…

DCIT, CIRCLE 4(2), NEW DELHI vs. M/S BHARTI TELEMEDIA LTD, NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4966/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…liance in this regard is placed on the following cases: - Radhasoami Satsang v. CIT 193 ITR 321(SC) - CIT vs. Excel Industries (P) Limited: 358 ITR 295 (SC) - Shasun Chemicals & Drugs Ltd. vs. CIT: 388 ITR 1 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Girish Mohan Ganeriwala: 260 ITR 417 (P&H) - CIT V. Dalmia Promoters Developers (P) Ltd: 200 CTR 426 (Del.) - Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del.)- Revenue's SLP dismissed (CC 1379/2014) - PCIT v. Quest Invest…

BHARTI TELEMEDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4960/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…liance in this regard is placed on the following cases: - Radhasoami Satsang v. CIT 193 ITR 321(SC) - CIT vs. Excel Industries (P) Limited: 358 ITR 295 (SC) - Shasun Chemicals & Drugs Ltd. vs. CIT: 388 ITR 1 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Girish Mohan Ganeriwala: 260 ITR 417 (P&H) - CIT V. Dalmia Promoters Developers (P) Ltd: 200 CTR 426 (Del.) - Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del.)- Revenue's SLP dismissed (CC 1379/2014) - PCIT v. Quest Invest…

DCIT, CIRCLE 4(2), NEW DELHI vs. MS BHARTI TELEMEDIA LTD, NEW DELHI

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4868/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…liance in this regard is placed on the following cases: - Radhasoami Satsang v. CIT 193 ITR 321(SC) - CIT vs. Excel Industries (P) Limited: 358 ITR 295 (SC) - Shasun Chemicals & Drugs Ltd. vs. CIT: 388 ITR 1 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Girish Mohan Ganeriwala: 260 ITR 417 (P&H) - CIT V. Dalmia Promoters Developers (P) Ltd: 200 CTR 426 (Del.) - Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del.)- Revenue's SLP dismissed (CC 1379/2014) - PCIT v. Quest Invest…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…takes on an issue in different assessment years. Reliance in this regard is placed on the following decisions:  CIT vs. Excel Industries (P) Limited: 358 ITR 295 (SC)  Radhasoami Satsang v. CIT 193 ITR 321(SC)  DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del)  CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.)  CIT v. Dalmia Promoters Developers (P) Ltd: 200 CTR 426 (Del.)  Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del) Reliance in this regard is also placed on following decisions where the change in treatment of nature of profits arising from sale of shares, accepted by the Department to b…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…takes on an issue in different assessment years. Reliance in this regard is placed on the following decisions:  CIT vs. Excel Industries (P) Limited: 358 ITR 295 (SC)  Radhasoami Satsang v. CIT 193 ITR 321(SC)  DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del)  CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.)  CIT v. Dalmia Promoters Developers (P) Ltd: 200 CTR 426 (Del.)  Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del) Reliance in this regard is also placed on following decisions where the change in treatment of nature of profits arising from sale of shares, accepted by the Department to b…

ACIT, CIRCLE- 9(1), NEW DELHI vs. FIS GLOBAL BUSINESS SOLUTIONS INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue and CO of the assessee are partly allowed as above for statistical purposes

ITA 372/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Aug 2025AY 2009-10

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

…n the decision of the Hon’ble Supreme Court in the case of Radhasoami Satsang [1992] 193 ITR 321. Further, the reliance was placed on the following decisions: Neo Poly Pack Private Limited: [2000] 245 ITR 492 (Del HC), Apparel Export Promotion Council: [2000] 244 ITR 734 (Del HC) and Girish Mohan Ganeriwala: [2003] 260 ITR 417 (P&H HC). The Ld. Counsel drew our attention to the following observation of the Hon'ble Supreme Court in the case of Radhasoami Satsang (supra) as under: 27 CO No.64/Del/2018 "We are aware of the fact that strictly speaking, res judicata does not apply in income-tax proceedings. Again eac…

GOWTHAM RESIDENTIAL JUNIOR COLLEGE,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessee are allowed

ITA 26/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam24 Jun 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 255(4)

…I.T.A.Nos.25 & 26/VIZ/2022 Gowtham Residential Junior College आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.25 & 26/VIZ/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College v. Asst. CIT-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [PA…

GOWTHAM RESIDENTIAL JUNIOR COLLEGE,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessee are allowed

ITA 25/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam24 Jun 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 255(4)

…I.T.A.Nos.25 & 26/VIZ/2022 Gowtham Residential Junior College आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.25 & 26/VIZ/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College v. Asst. CIT-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [PA…

FLUOR DANIEL INDIA P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-3,, NEW DELHI

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

ITA 6581/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Om Prakash, CIT-DR
Section 143(3)Section 144CSection 271Section 92C

…open for revenue to adopt a divergent position. Reliance in this regard, is placed on the following decisions: i) Radha Soami Satsang vs CIT 193 ITR 321 (SC) ii) CIT vs Neo Polypack (P) Ltd. 245 ITR 492 (Del) iii) DIT(E) vs Apparel Export Promotion Council 244 ITR 734 (Del) Page 7 of 23 ITA No. 6581/DEL/2018 [A.Y 2014-15] ITA No. 525/DEL/2021 [A.Y 2016-17] Fluor Daniel India Pvt Ltd Vs. The Addl. CIT iv) CIT vs Girish Mohan Ganeriwala 260 ITR 417 (P&H) 14. The ld counsel for the assessee further submitted that the appropriate adjustments need to be considered to bring parity in the working capital investmen…

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…micals Ltd. (256 ITR 395) (Bom); CIT v Berger Paints (India) Ltd (254 ITR 503) (Cal); CIT v Bhor Industries Ltd. (264 ITR 180) (Bom); CIT v Fenner (India) Ltd. (292 ITR 605); CIT v Saravana Spinning Mills (P) Ltd. (292 ITR 655)(Mad); and CIT v Darius Pandole (330 ITR 485) (Bom). From the ratio laid down by the courts in the aforesaid decisions it is very clear that entries in the books of account would not be a decisive factor for determining the tax implications under the Act. Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 Based on the above submissions, the facts and the circumstances of the…

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…micals Ltd. (256 ITR 395) (Bom); CIT v Berger Paints (India) Ltd (254 ITR 503) (Cal); CIT v Bhor Industries Ltd. (264 ITR 180) (Bom); CIT v Fenner (India) Ltd. (292 ITR 605); CIT v Saravana Spinning Mills (P) Ltd. (292 ITR 655)(Mad); and CIT v Darius Pandole (330 ITR 485) (Bom). From the ratio laid down by the courts in the aforesaid decisions it is very clear that entries in the books of account would not be a decisive factor for determining the tax implications under the Act. Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 Based on the above submissions, the facts and the circumstances of the…

ITO, NEW DELHI vs. M/S ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

In the result, the cross-objection filed by the assessee is dismissed

ITA 2731/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Jul 2024AY 2007-08

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

Section 143(3)Section 14ASection 80Section 80I

…by the Ld. Assessing Officer is liable to be deleted. Reliance in this regard is placed on the following decisions: • CIT vs. Excel Industries Ltd.: 358 ITR 295 (SC) • Radhasoami Satsang v. CIT: 193 ITR 321 (SC) • DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) • CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) • CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) • DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) • CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) • CIT v Harishchandra Gupta 132 ITR 799 (Ori) • CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) • CIT v. Rajastha…

M/S INNOVTIVE MICROFINANCE FOR POVERTY ALLEVIATION,CHENNAI vs. DCIT(EXEMPTIONS),CHENNAI CIRCLE, CHENNAI

In the result, the appeal filed by the assessee is dismissed

ITA 164/CHNY/2024[2013-14]Status: DisposedITAT Chennai10 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri M.V. Swaroop, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

…ellant has raised one of the contentions that it has been filing its return with similar facts and circumstances in past Assessment years and relied upon the decision of the Delhi High Court in the case CIT Vs. Lagan Kala Upvan (2003)179 CTR (Del) 243, (2003) 259 ITR 489 (Del), (2003) 126 TAXMAN 205 (De) and contended that in the absence of any change in the objects and activities of the assessee, the AO was not justified in taking a different view only in respect of a particular assessment year and cannot change the precedence of various assessment made in the past in the absence of any new findings. In this reg…

B.K. SALES CORPORATION,NEW DELHI vs. ACIT, CIRCLE- 36(1), NEW DELHI

In the result, this appeal of the assessee is allowed

ITA 1498/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: Shri Shamim Yahya & Ms. Madhumita Roym/S. B.K. Sales Corporation, Vs. Acit, Circle 36 (1), D-1, Gf 5, Virat Bhawan, New Delhi. Commercial Complex, Dr. Mukherjee Nagar, New Delhi – 110 009. (Pan : Aaafb4846K) (Appellant) (Respondent) Assessee By : Shri Ashwani Kumar, Ca Shri Ankur Agarwal, Ca Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 12.06.2024 Date Of Order : 26.06.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)-12, New Delhi Dated 06.12.2017 For The Assessment Year 2014-15. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. Revenue : Disallowance Of Service Charges/Commission Paid To Six Hufs Rs.3196047 – A. The Ld. Assessing Officer Has Ignored I. The Basic Fact Of The Assessee Being A Service Recipient Getting Such Services From Various Unrelated Entities.

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Kanv Bali, Sr. DR
Section 143Section 250Section 251(1)(a)Section 271(1)(c)

…so following the principle of consistency the commission expenses should be allowed. Reliance is placed on the following judgements (copies enclosed):-  Radhasoami Satsang v. CIT [(1992) 193 ITR 321 (SC)];  DIT(E) v. Apparel Export Promotion Council [(2000) 244 ITR 734 (Del)];  CIT v. Neo Polypack (P) Ltd [(2000) 245 ITR 492 (Del)];  CIT v. Dalmia Promoters Developers (P) Ltd [200 CTR 426 (Del)];  DIT (E) v Escorts Cardiac Diseases Hospital Society [(2008) 300 ITR 75 (Del)].” 10. Per contra, ld. DR for the Revenue relied upon the order of the ld. CIT(A). 11. We note that it is the contention of the assessee…

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

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

ITA 4081/DEL/2010[2003-04]Status: PendingITAT Delhi12 Mar 2024AY 2003-04

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

…the Revenue takes on an issue in different assessment years. The Ld. AR relied upon the following decisions: • CIT vs. Excel Industries (P) Limited: 358 ITR 295 (SC) • Radhasoami Satsang v. CIT 193 ITR 321 (SC) • DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) • CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) • CIT v. Girish Mohan Ganeriwala: 260 ITR 417 (P&H) • CIT V. Dalmia Promoters Developers (P) Ltd: 200 CTR 426 (Del.) • Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del) The Ld. AR further submitted that against the total accrued liability claimed during the year amounting to Rs.36.38 cror…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

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