S.A. Builders Ltd. v. CIT(A) & Anr.

206 CTR 631Supreme Court of India2006#23555 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2023.

Judgments citing S.A. Builders Ltd. v. CIT(A) & Anr.

M/S. Sunil & Company, Jodhpur vs. ACIT, Circle-1, Jodhpur

In the result, appeal of the assessee is allowed

ITA 502/JODH/2018[2004-05]Status: DisposedITAT Jodhpur03 Aug 2023AY 2004-05

Bench: Its Hearing Before Your Honour.”

Section 143(2)Section 143(3)Section 36(1)(iii)

…case of appellant for A.Y 32-31 2004-05 in which the issue relating to interest was set aside. 7 Judgment in the case of CIT vs. Reliance Utilities & Power 42-43 Ltd. (2009) 313 ITR 340 (Bom) 8 Judgment in the case of S. A. Builders Ltd. vs. CIT (2006) 44-45 206 CTR 631 (SC) 8.1 The ld. AR of the assessee reiterated the submission filed before the ld. CIT(A) and submitted that the ld. CIT(A) has not appreciated the fact of the case and before dealing with the fact he draw our attention to the finding of the ITAT in first round of litigation 12. The Ld. Counsel for the assessee submitted that the assessee ha…

Deputy Commissioner of Income-Tax vs. Jain Irrigation System Ltd., Jalgaon

In the result, appeal of the Revenue is dismissed

ITA 1183/PUN/2016[2005-06]Status: DisposedITAT Pune20 Dec 2018AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prashant MaheshwariFor Respondent: Shri Sudhendu Das
Section 143(3)Section 148Section 36(1)(iii)

…paid and deposit given considering commercial expediency of the same and hence, disallowance is not justified. 4 A.Y.2005-06 In support of the above proposition the appellant had relied on following decisions: i) S.A. Builders Ltd. Vs. CIT(A) & Anr. (2006) 206 CTR 631 (SC) ii) Atherton ( H.M. Inspector of axes) Vs. British Insulated & Helsby cables Ltd. (1925) 10 Tax cases 155(HL) iii) Eastern Investments Ltd. Vs. CIT (1951) 20 ITR 1 (SC) iv) CIT Vs. Chandulal Keshavlal & Co. (1960) 38 ITR 601 (SC) v) CIT Vs. Malayalam Plantations Ltd. (1964) 53 ITR 140 vi) CIT Vs. Birla Cotton Spg. & Wvg. Mills Ltd. (197…

Deputy Commissioner of Income-Tax vs. M/S. Viva Swaraj, Pune

In the result, appeal of Revenue is dismissed

ITA 37/PUN/2016[2011-12]Status: DisposedITAT Pune21 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.37/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 3, Pune …. Vs.

For Appellant: Shri Ajay Modi, JCITFor Respondent: Shri Nikhil Pathak
Section 143(3)Section 36(1)(iii)

…wed relief in respect of the disallowance of interest of Rs.40,85,833/-." 11. Another facet of advances made to sister concern is the business necessity and in view of the ratio laid down by the Hon'ble Supreme Court in SA Builders Ltd. Vs. CIT & Anr. (2006) 206 CTR 631 (SC), we are in conformity with the findings of CIT(A) and confirming the same, we dismiss the grounds of appeal raised by the Revenue. 12. In the result, appeal of Revenue is dismissed. Order pronounced on this 21st day of March, 2018. (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune;…

S.A. Builders Ltd. v. CIT(A) & Anr. (206 CTR 631) — Cited in 3 Judgments | BharatTax