RMG Polyvinyl (I) Ltd. v. DCIT. Circle 15(1), New Delhi

88 Taxmann.com 351Reported decision2017#21530 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2019 to 2022.

Issues it is cited on

section 5(2)(b)section 5(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 250(4)borrowed satisfactionadmission of additional evidenceshare application moneytangible materialrule 46anon-resident

Judgments citing RMG Polyvinyl (I) Ltd. v. DCIT. Circle 15(1), New Delhi

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Snowshine Realtors Pvt.Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1443/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018 M/s. Kansur Developers India Pvt. Ltd., Bangalore M/s. Snowshine Realtors Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 ACIT Central Circle- M/s. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37th B Cross, 28th Main, 9th Block Jayanagar Bangalore 560 009 PAN NO : AACCK9866F APPELLANT RESPONDENT C.O.…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1442/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Oct 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018 M/s. Kansur Developers India Pvt. Ltd., Bangalore M/s. Snowshine Realtors Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 ACIT Central Circle- M/s. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37th B Cross, 28th Main, 9th Block Jayanagar Bangalore 560 009 PAN NO : AACCK9866F APPELLANT RESPONDENT C.O.…

Assistant Commissioner of Income Tax Central Circle-1-(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1441/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Oct 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018 M/s. Kansur Developers India Pvt. Ltd., Bangalore M/s. Snowshine Realtors Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 ACIT Central Circle- M/s. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37th B Cross, 28th Main, 9th Block Jayanagar Bangalore 560 009 PAN NO : AACCK9866F APPELLANT RESPONDENT C.O.…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Jaico Realtors Pvt.Ltd., Bengaluru

In the result, the appeal of the revenue is dismissed

ITA 1444/BANG/2018[2008-09]Status: DisposedITAT Bangalore08 May 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year :2008-09 M/S. Jaico Realtors Pvt. Ltd., The Assistant Commissioner No. 2650, Ground Floor, Of Income Tax, 37Th B Cross, Vs. 28Th Main, 9Th Block, Central Circle – 1 (4), Bangalore. Jayanagar, Bangalore – 560 009. Pan: Aabcj8421G Appellant Respondent

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri T.N. Prakash, Addl. CIT (DR)
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year :2008-09 M/s. Jaico Realtors Pvt. Ltd., The Assistant Commissioner No. 2650, Ground Floor, of Income Tax, 37th B Cross, Vs. 28th Main, 9th Block, Central Circle – 1 (4), Bangalore. Jayanagar, Bangalore – 560 009. PAN: AABCJ8421G APPELLANT RESPONDENT & C.O. No. 106/Bang/2018 (in ITA No. 1444/Bang/2018) Assessment Year : 2008-09 (By Assessee) Assessee by : Shri C. Ramesh, CA Revenue by : Shri T.N. Prakash, Addl. CIT (DR) Date of hearing : 03.04.20…

RMG Polyvinyl (I) Ltd. v. DCIT. Circle 15(1), New Delhi (88 Taxmann.com 351) — Cited in 4 Judgments | BharatTax