Raj Vikas Quaries and Ind. P.Ltd. v. ACI.T

37 TTJ 374Income Tax Appellate Tribunal1990#15725 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2022 to 2022.

Judgments citing Raj Vikas Quaries and Ind. P.Ltd. v. ACI.T

The ACIT, Circle-5, Ahmedabad vs. Nirma Chemicals Works Pvt.Ltd., Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1600/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…o be allowed as the A.O, has not established nexus between borrowings and tendings by the assessee company to the subsidiary company. Further reliance in this regard is placed on the following case laws. (i) Raj Vikas Quaries and Ind. P.Ltd. v/s. ACI.T (1992) 42 TTJ 262 (ii) United Agencies V/s. ITO (1990) 37 TTJ 374 (Ahd.) (iii) CIT v/s.Dhampur Sugar Mills Ltd (2006) 1,48 Taxman 321 (All.) (iv) CIT v/s.Radico Khaitan Ltd. 274 ITR 354 (All.) ITA Nos.1054/Ahd/2012 and 6 others A.Y. 2006-07 21 It will also be pertinent to note here that the Ld A.O. in this regard had placed reliance on the case of CIT vs Abhishek…

Nirma Chemical Works Pvt.Ltd., Ahmedabad vs. The ACIT., Circle-5, Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1190/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…o be allowed as the A.O, has not established nexus between borrowings and tendings by the assessee company to the subsidiary company. Further reliance in this regard is placed on the following case laws. (i) Raj Vikas Quaries and Ind. P.Ltd. v/s. ACI.T (1992) 42 TTJ 262 (ii) United Agencies V/s. ITO (1990) 37 TTJ 374 (Ahd.) (iii) CIT v/s.Dhampur Sugar Mills Ltd (2006) 1,48 Taxman 321 (All.) (iv) CIT v/s.Radico Khaitan Ltd. 274 ITR 354 (All.) ITA Nos.1054/Ahd/2012 and 6 others A.Y. 2006-07 21 It will also be pertinent to note here that the Ld A.O. in this regard had placed reliance on the case of CIT vs Abhishek…

The ACIT, Circle-5, Ahmedabad vs. Nirma Chemicals Works Pvt.Ltd., Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1209/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…o be allowed as the A.O, has not established nexus between borrowings and tendings by the assessee company to the subsidiary company. Further reliance in this regard is placed on the following case laws. (i) Raj Vikas Quaries and Ind. P.Ltd. v/s. ACI.T (1992) 42 TTJ 262 (ii) United Agencies V/s. ITO (1990) 37 TTJ 374 (Ahd.) (iii) CIT v/s.Dhampur Sugar Mills Ltd (2006) 1,48 Taxman 321 (All.) (iv) CIT v/s.Radico Khaitan Ltd. 274 ITR 354 (All.) ITA Nos.1054/Ahd/2012 and 6 others A.Y. 2006-07 21 It will also be pertinent to note here that the Ld A.O. in this regard had placed reliance on the case of CIT vs Abhishek…

The ACIT, Circle-5, Ahmedabad vs. Nirma Chemicals Works Pvt.Ltd., Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1208/AHD/2012[2006-07]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…us between borrowings and tendings by the assessee company to the subsidiary company. Further reliance in this regard is placed on the following case laws. (i) Raj Vikas Quaries and Ind. P.Ltd. v/s. ACI.T (1992) 42 TTJ 262 (ii) United Agencies V/s. ITO (1990) 37 TTJ 374 (Ahd.) (iii) CIT v/s.Dhampur Sugar Mills Ltd (2006) 1,48 Taxman 321 (All.) (iv) CIT v/s.Radico Khaitan Ltd. 274 ITR 354 (All.) ITA Nos.1054/Ahd/2012 and 6 others A.Y. 2006-07 21 It will also be pertinent to note here that the Ld A.O. in this regard had placed reliance on the case of CIT vs Abhishek Industries Ltd., reported at 286 ITR 1 (P & H).…

Nirma Chemicals Works Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1057/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…us between borrowings and tendings by the assessee company to the subsidiary company. Further reliance in this regard is placed on the following case laws. (i) Raj Vikas Quaries and Ind. P.Ltd. v/s. ACI.T (1992) 42 TTJ 262 (ii) United Agencies V/s. ITO (1990) 37 TTJ 374 (Ahd.) (iii) CIT v/s.Dhampur Sugar Mills Ltd (2006) 1,48 Taxman 321 (All.) (iv) CIT v/s.Radico Khaitan Ltd. 274 ITR 354 (All.) ITA Nos.1054/Ahd/2012 and 6 others A.Y. 2006-07 21 It will also be pertinent to note here that the Ld A.O. in this regard had placed reliance on the case of CIT vs Abhishek Industries Ltd., reported at 286 ITR 1 (P & H).…

Nirma Chemicals Works Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1056/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…us between borrowings and tendings by the assessee company to the subsidiary company. Further reliance in this regard is placed on the following case laws. (i) Raj Vikas Quaries and Ind. P.Ltd. v/s. ACI.T (1992) 42 TTJ 262 (ii) United Agencies V/s. ITO (1990) 37 TTJ 374 (Ahd.) (iii) CIT v/s.Dhampur Sugar Mills Ltd (2006) 1,48 Taxman 321 (All.) (iv) CIT v/s.Radico Khaitan Ltd. 274 ITR 354 (All.) ITA Nos.1054/Ahd/2012 and 6 others A.Y. 2006-07 21 It will also be pertinent to note here that the Ld A.O. in this regard had placed reliance on the case of CIT vs Abhishek Industries Ltd., reported at 286 ITR 1 (P & H).…

Raj Vikas Quaries and Ind. P.Ltd. v. ACI.T (37 TTJ 374) — Cited in 6 Judgments | BharatTax