Rakesh Shantila Mardia v. DCIT

26 Taxmann.com 253Supreme Court of India2012#12514 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

rule of consistencymercantile system of accountingdisallowance u/s 14arevenue expendituresection 14aprevious yearpersoncompanysection 14businessdocumentinterest

Judgments citing Rakesh Shantila Mardia v. DCIT

Deputy Commissioner of Income-Tax, Central Circle-5(4), Mumbai vs. Wadhwagroup Holdings Private Limited, Mumbai

In the result, appeal of the revenue is dismissed and that of the

ITA 2323/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Madhur Agrawal & Shalini R. Jain, A/RsFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 14ASection 14A(1)Section 36Section 36(1)(iii)Section 57

…आयकर अपीलीय अधिकरण INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 1988/Mum/2024 I.T.A. No. 2323/Mum/2024 Assessment Year: 2020-21 Wadhwagroup Holdings Private Limited ACIT - Central Circle -5(4), Mumbai 301, Platina G Block, Plot No. C-59 Bandra Kurla Complex Bandra (East) Maharashtra - 400098 [PAN:AACCV3961G] अपीलार्थी/ (Appellant) Vs प्रर्थ्यी/ (Respondent) I.T.A. No. 2323/Mum/2024 Assessment Year: 2020-21 Deputy Commissioner of Income-Tax, Central Circle - 5(4), Mumbai Vs Wadhwagroup Holding…

Wadhwagroup Holdings Private Limited, Mumbai vs. ACIT, Central Circle 5(4), Mumbai

In the result, appeal of the revenue is dismissed and that of the

ITA 1988/MUM/2024[2020-2021]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-2021

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Madhur Agrawal & Shalini R. Jain, A/RsFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 14ASection 14A(1)Section 36Section 36(1)(iii)Section 57

…आयकर अपीलीय अधिकरण INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 1988/Mum/2024 Assessment Year: 2020-21 Wadhwagroup Holdings Private Limited 301, Platina G Block, Plot No. C-59 Bandra Kurla Complex Bandra (East) Maharashtra - 400098 [PAN:AACCV3961G] अपीलार्थी / (Appellant) Vs ACIT – Central Circle -5(4), Mumbai प्रर्थ्यी / (Respondent) I.T.A. No. 2323/Mum/2024 Assessment Year: 2020-21 Deputy Commissioner of Income-Tax, Central Circle - 5(4), Mumbai Vs Wadhwagroup Holdings Private Limited 3…

Deputy Commissioner of Income Tax, Central Circle-2(4), Bangalore vs. Century Real Estate Holdings Private Limited, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 740/BANG/2022[2013-14]Status: DisposedITAT Bangalore30 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar, D.R

…ITA No.580 & 740/Bang/2022 M/s. Century Real Estate Holdings Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Century Real Estate Holdings Pvt. Ltd. No.10/1, Ground Floor, Deputy Commissioner of Lakshminarayana Complex, Income-tax Palace Road Vs. Central Circle-2(2) Vasanth Nagar Bangalore Bangalore 560 052 PAN NO : AADCC0651M APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Century Real Estate Income-tax Holdings Pvt. Ltd. Vs. Central…

Century Real Estate Holdings Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 580/BANG/2022[2013-14]Status: DisposedITAT Bangalore30 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar, D.R

…ITA No.580 & 740/Bang/2022 M/s. Century Real Estate Holdings Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Century Real Estate Holdings Pvt. Ltd. No.10/1, Ground Floor, Deputy Commissioner of Lakshminarayana Complex, Income-tax Palace Road Vs. Central Circle-2(2) Vasanth Nagar Bangalore Bangalore 560 052 PAN NO : AADCC0651M APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Century Real Estate Income-tax Holdings Pvt. Ltd. Vs. Central…

Matrimony.Com Limited, Chennai vs. DCIT Corporate Circle-4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1394/CHNY/2019[2015-16]Status: DisposedITAT Chennai20 Apr 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. DCIT Corporate Circle-4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1393/CHNY/2019[2014-15]Status: DisposedITAT Chennai20 Apr 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. Iot Corporate Ward 4(2), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1392/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 Apr 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Matrimony.Com Limited, Chennai vs. ACIT Corporate Circle 4(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1391/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 Apr 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl. CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1391, 1392, 1393 & 1394/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 Matrimony.com Limited., The ACIT / DCIT / ITO, No.94, TVH Beliciaa Towers, v. Corporate Circle 4(1), 10th Floor, Tower-2, Chennai – 34. MRC Nagar, Mandaveli, Chennai – 600 028. PAN: AADCM 0845M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Rakesh Shantila Mardia v. DCIT (26 Taxmann.com 253) — Cited in 8 Judgments | BharatTax