Relaxo Footwear Ltd. v. AddI.C.I.T

18 Taxmann.com 333High Court#17046 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing Relaxo Footwear Ltd. v. AddI.C.I.T

Jt. Commissioner of Income Tax(OSD), Central Cirlce-1(4), Hyderabad vs. Medha Servo Drives Private Limited, Hyderabad

In the result, the CO filed by the assessee is allowed

ITA 655/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Aug 2021AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri V. Shiva KumarFor Respondent: Shri Sunil Kumar Pandey, DR
Section 143(3)Section 14A

…it was wrong on part of the Assessing Officer to proceed to compute disallowance of expenses CO No. 23/H/2018 Medha Servo Drives Pvt. Ltd.,, Hyd. u/s.14A by merely applying rule 8D{2}(iii). It has been held in the case of Relaxo Footwear Ltd., vs AddI.C.I.T 18 Taxmann.com 333 DEL ITAT that there cannot be an assumption of some kind of built in expenditure and some facts must be there on record to show that expenditure was actually incurred in relation to earning exempt income. It has been held in the case of ACIT vs Iqbal M. Chagla [2014] 52 taxmann.com 94 (Mumbai - Trib) that where assessee had not claimed any…

Jt. Commissioner of Income Tax(OSD), Central Cirlce-1(4), Hyderabad vs. Medha Servo Drives Private Limited, Hyderabad

In the result, the CO filed by the assessee is allowed

ITA 654/HYD/2018[2013-14]Status: DisposedITAT Hyderabad24 Aug 2021AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri V. Shiva KumarFor Respondent: Shri Sunil Kumar Pandey, DR
Section 143(3)Section 14A

…it was wrong on part of the Assessing Officer to proceed to compute disallowance of expenses CO No. 23/H/2018 Medha Servo Drives Pvt. Ltd.,, Hyd. u/s.14A by merely applying rule 8D{2}(iii). It has been held in the case of Relaxo Footwear Ltd., vs AddI.C.I.T 18 Taxmann.com 333 DEL ITAT that there cannot be an assumption of some kind of built in expenditure and some facts must be there on record to show that expenditure was actually incurred in relation to earning exempt income. It has been held in the case of ACIT vs Iqbal M. Chagla [2014] 52 taxmann.com 94 (Mumbai - Trib) that where assessee had not claimed any…

Avis Tie Up Pvt Ltd, Kolkata vs. D.C.I.T Cir - 11, Kolkata

In the result, assessee’s appeal is allowed

ITA 2029/KOL/2013[2009-10]Status: DisposedITAT Kolkata15 Jul 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.2028-2029/Kol/2013 Assessment Years:2008-09 & 2009-10 Avis Tie Up Pvt. Ltd., DCIT, Circle-11,Kolkata बनाम / 11/1 Sarat Bose Road, P-7, Chowringhee V/s. Kolkata-700 020 Square, [PAN No.AADCA 9792 P] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri S.M.Surana, AR & आवेदक क" ओर से/By Assessee Shri Sunil Surana, AR Amitabha Roy, JCIT-DR राज"व क" ओर से/By Respondent 27-05-2016 सुनवाई क" तार"ख/Date of Hearing 15-07-2016 घोषणा क" तार"ख/Date of Pr…

Avis Tie Up Pvt Ltd, Kolkata vs. D.C.I.T Cir - 11, Kolkata

In the result, assessee’s appeal is allowed

ITA 2028/KOL/2013[2008-09]Status: DisposedITAT Kolkata15 Jul 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.2028-2029/Kol/2013 Assessment Years:2008-09 & 2009-10 Avis Tie Up Pvt. Ltd., DCIT, Circle-11,Kolkata बनाम / 11/1 Sarat Bose Road, P-7, Chowringhee V/s. Kolkata-700 020 Square, [PAN No.AADCA 9792 P] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri S.M.Surana, AR & आवेदक क" ओर से/By Assessee Shri Sunil Surana, AR Amitabha Roy, JCIT-DR राज"व क" ओर से/By Respondent 27-05-2016 सुनवाई क" तार"ख/Date of Hearing 15-07-2016 घोषणा क" तार"ख/Date of Pr…

DCIT, New Delhi vs. M/S. Lemon Tree Hotels Pvt. Ltd., New Delhi

ITA 209/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Jan 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Smt. Beena A. Pillai

Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A .No. 209/DEL/2014 ASSESSMENT YEAR-2009-10 DCIT, Circ. 4(1), M/s Lemon Tree Hotels New Delhi. Pvt. Ltd., Lemon Tree vs (Appellant) Hotel Pvt. Ltd., B-6/7, Safdarjung Enclave, New Delhi. (PAN: AACCK1698R) (Respondent) Appellant by Shri Raman Kant Garg,Sr. DR Respondent by Shri Ved Jain, CA Shri Nem Singh, Adv. Date of Hearing 7.1.2016 Date of Pronouncement 18.1.2016 ORDER PER BEENA A. PILLAI, JM The present appeal filed by the Revenue, arises fro…

Relaxo Footwear Ltd. v. AddI.C.I.T (18 Taxmann.com 333) — Cited in 5 Judgments | BharatTax