Rajasthan in CIT v. Lake Palace Hotels & Motels (P.) Ltd.

226 ITR 561High Court1997#20035 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 1961Section 142(1)Section 142(1) of the Income Tax ActSection 143(1)Section 143(1) of the Income Tax ActSection 143(2)Section 143(2) of the Income Tax Act

Issues it is cited on

limited scrutinysalaryassistant commissionersection 143(1)section 142(1)section 143(2)businessdocument

Judgments citing Rajasthan in CIT v. Lake Palace Hotels & Motels (P.) Ltd.

SANDEEP KUMAR,FARIDABAD vs. ITO WARD 2(3), FARIDABAD

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

ITA 1544/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Oct 2024AY 2015-16

Bench: Ld. CIT(A) which was dismissed vide order dated 30/08/2017.

Section 142(1)Section 143(1)Section 143(2)

…sentative for Department of Revenue submitted that Learned CIT(A) relying on the judgment titled as CIT Trivandrum vs. M/s Anand Theatres has upheld order of Ld. A.O. 6.1 Hon’ble High Court of Rajasthan in CIT vs. Lake Palace Hotels & Motels (P.) Ltd. [1997] 226 ITR 561 (Rajsthan) has held that the building which is used for accommodating the cinema-goers. The functional test requires to find out as to whether it is an apparatus with which the business is carried on or is it the setting or part of Surinder Malik vs. ACIT the premises in which the business is carried on. If the functional test is applied, it wou…

SANDEEP KUMAR,FARIDABAD vs. ITO WARD 2(3), FARIDABAD

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

ITA 1543/DEL/2024[2014-15]Status: DisposedITAT Delhi18 Oct 2024AY 2014-15

Bench: Ld. CIT(A) which was dismissed vide order dated 30/08/2017.

Section 142(1)Section 143(1)Section 143(2)

…sentative for Department of Revenue submitted that Learned CIT(A) relying on the judgment titled as CIT Trivandrum vs. M/s Anand Theatres has upheld order of Ld. A.O. 6.1 Hon’ble High Court of Rajasthan in CIT vs. Lake Palace Hotels & Motels (P.) Ltd. [1997] 226 ITR 561 (Rajsthan) has held that the building which is used for accommodating the cinema-goers. The functional test requires to find out as to whether it is an apparatus with which the business is carried on or is it the setting or part of Surinder Malik vs. ACIT the premises in which the business is carried on. If the functional test is applied, it wou…

SURINDER MALIK,NEW DELHI vs. ACIT, CIRCLE-52(1), DELHI

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

ITA 6421/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Oct 2024AY 2014-15

Bench: Ld. CIT(A) which was dismissed vide order dated 30/08/2017.

Section 142(1)Section 143(1)Section 143(2)

…sentative for Department of Revenue submitted that Learned CIT(A) relying on the judgment titled as CIT Trivandrum vs. M/s Anand Theatres has upheld order of Ld. A.O. 6.1 Hon’ble High Court of Rajasthan in CIT vs. Lake Palace Hotels & Motels (P.) Ltd. [1997] 226 ITR 561 (Rajsthan) has held that the building which is used for accommodating the cinema-goers. The functional test requires to find out as to whether it is an apparatus with which the business is carried on or is it the setting or part of Surinder Malik vs. ACIT the premises in which the business is carried on. If the functional test is applied, it wou…

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

…2024 INSC 756 Civil Appeal No.2948 of 2023 etc. Page 1 of 91 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION CIVIL APPEAL NO. 2948 OF 2023 Chief Commissioner of Central Goods and Service Tax & Ors. … Appellants versus M/s Safari Retreats Private Ltd. & Ors. … Respondents with WRIT PETITION (CIVIL) NOS. 804 of 2022 & 1030 of 2022 CIVIL APPEAL NO. 2949 OF 2023 WRIT PETITION (CIVIL) NOS. 1036 of 2022 & 90 of 2023 WRIT PETITION (CIVIL) NO. 846 of 2023 and WRIT PETITION (CIVIL) NO. 847 of 2023 J U…

Rajasthan in CIT v. Lake Palace Hotels & Motels (P.) Ltd. (226 ITR 561) — Cited in 4 Judgments | BharatTax