RRPR Holding (P.) Ltd. v. Deputy Commissioner of Income-tax

201 ITD 781High Court2023#14545 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Also reported as

152 Taxmann.com 537

Sections most often in play

Section 57(iii)Section 143(3)Section 37(1)Section 153A Section 115BBE Section 131 Section 132 Section 132(4)

Issues it is cited on

section 127(2)(a)section 2(12a)section 106 section 66 section 127(2)section 57(iii)section 114 income tax settlement commission disallowance of interest expenditure section 158bb section 144a colourable device

Judgments citing RRPR Holding (P.) Ltd. v. Deputy Commissioner of Income-tax

Ammapuram Rajaraman Rajesh, Trichy vs. DCIT, Ncc-17(1), Chennai

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

ITA 813/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Aug 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.813/Chny/2025 िनधा:रण वष: /Assessment Year: 2019-20

For Appellant: Shri H.N.Shree Harini, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 139(1)Section 143(1)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.813/Chny/2025 िनधा:रण वष: /Assessment Year: 2019-20 Ammapuram Rajaraman Rajesh, The Dy. Commissioner of Flat No.10, 4th Floor, Vs. Income Tax, Sri Kaladara, 9/12, Non Corporate Circle-17(1), Alexandria Road, Cantonment, Chennai. Trichy – 620 001. [PAN: AAGPR 5125H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Appellant by : Shri H.N.Shree Har…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

ITA 1465/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 May 2025AY 2017-18

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…this contention of the appellant is hereby rejected. On the issue of merits of addition in this ground, it is held by the Hon'ble ITAT in the case of RRPR Holding (P.) Ltd. v. Deputy Commissioner of Income-tax [2023] 152 taxmann.com 537 (Delhi - Trib.)/[2023] 201 ITD 781 (Delhi Trib.) [22-06-2023] as under:- "19. Before the Tribunal, the Id. counsel has merely reiterated its contentions placed before the lower authorities without showing any nexus between the interest earned and corresponding interest expenditure as observed. The Revenue on the other hand has clearly recorded a finding of fact that the interest e…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Centralcircle-2, Jaipur

ITA 1464/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 May 2025AY 2016-17

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…his contention of the appellant is hereby rejected. On the issue of merits of addition in this ground, it is held by the Hon'ble ITAT in the case of RRPR Holding (P.) Ltd. v. Deputy Commissioner of Income-tax [2023] 152 taxmann.com 537 (Delhi - Trib.)/[2023] 201 ITD 781 (Delhi Trib.) [22-06-2023] as under:- "19. Before the Tribunal, the Id. counsel has merely reiterated its contentions placed before the lower authorities without showing any nexus between the interest earned and corresponding interest expenditure as observed. The Revenue on the other hand has clearly recorded a finding of fact that the interest…

Magendra Singh Rathore, Alwar vs. DCIT Central Circle-2, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 483/JPR/2024[2017-18]Status: DisposedITAT Jaipur23 Sept 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargiya (Adv.) &For Respondent: Shri Anup Singh (Addl. CIT)

Section 143(3)Section 234ASection 36(1)(iii)Section 57

…of earning the interest income. Scope of section 57(ii) is narrower than section 36[1]/37(1) of the Act. It is held by the Hon'ble ITAT in the case of RRPR Holding (P.) Ltd. v. Deputy Commissioner of Income-tax [2023] 152 taxmann.com 537 (Delhi Trib.)/[2023] 201 ITD 781 (Delhi-Trib.)[22-06-2023] as under:- “19. Before the Tribunal, the Id. counsel has merely reiterated its contentions placed before the lower authorities without showing any nexus between the interest earned and corresponding interest expenditure as observed. The Revenue on the other hand has clearly recorded a finding of fact that the interest e…

Raj Kumar Kandoi, Jaipur vs. ACIT Central Circle 3, Jaipur

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 575/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Jul 2024AY 2017-18

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 57

…Rs. 52,15,958 and has only disallowed Rs. 1,92,939 which is on the business loan obtained from the bank. It is held by the Hon'ble ITAT in the case of RRPR Holding (P.) Ltd. v. Deputy Commissioner of Income-tax [2023] 152 taxmann.com 537 (Delhi Trib.)/[2023] 201 ITD 781 (Delhi-Trib.)[22-06-2023] as under:- "19. Before the Tribunal, the Id. counsel has merely reiterated its contentions placed before the lower authorities without showing any nexus between the interest earned and 3 RAJ KUMAR KANDOI VS ACIT, CIRCLE-3, JAIPUR corresponding interest expenditure as observed. The Revenue on the other hand has clearly re…

J.K. Jewellers, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the disallowance of interest sustained by the ld

ITA 100/JPR/2024[2016-17]Status: DisposedITAT Jaipur25 Jun 2024AY 2016-17

Bench: The Ld. Cit(A) Was Filed By The Assessee Against The Order Dated 19.11.2018

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anoop Singh, Add. CIT

Section 143(3)Section 37(1)Section 57

…vis-à-vis section 37(1) of the Act is different. There is much narrower scope of deductions eligible under section 57(iii) of the Act. In the case of RRPR Holding (P.) Ltd. v. Deputy Commissioner of Income-tax, [2023] 152 taxmann.com 537 (Delhi Trib.)/[2023] 201 ITD 781 (Delhi Trib.)[22-06- 2023], Hon'ble ITAT has held that “17. Grounds Nos. 2 and 3 of the appeal of the assessee concerns disallowance of interest/financial charges to the extent amounting to Rs. 26,44,176/-, In the course of the assessment, the Assessing Officer inter alia noticed that the assessee has carned interest income on fixed deposits with…