Sahara Airlines v. DCIT

831 ITD 11Income Tax Appellate Tribunal#12982 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 40(a)(1)compensatory interestsection 76section 75section 43aunabsorbed depreciationbeneficial ownersection 40(a)(i)fees for technical servicestax treatypermanent establishmentsection 90

Judgments citing Sahara Airlines v. DCIT

DCIT, CC-01, New Delhi vs. Spicejet Ltd., Gurgaon

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 883/DEL/2022[2016-17]Status: DisposedITAT Delhi05 Jul 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ted that the lessor would incur a fixed cost per month in respect of the aircrafts and further cost could be incurred on account of wear and tear of the aircrafts on the basis of flight hours. Referring to the decision in the case of Sahara Airlines vs. DCIT [831 ITD 11] it was contended that the Delhi Tribunal held that the maintenance M/s Spice Jet Ltd. reserve payments in respect of lease aircraft taken from non- residents under lease agreements are allowable expenditures u/s 10(15A) of the Act. It was also submitted that the lease of aircraft used in the FY 2009-10 by the assessee along with copy of Doub…

DCIT, CC-01, New Delhi vs. Spicejet Ltd., Gurgaon

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 882/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Jul 2023AY 2015-16

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ted that the lessor would incur a fixed cost per month in respect of the aircrafts and further cost could be incurred on account of wear and tear of the aircrafts on the basis of flight hours. Referring to the decision in the case of Sahara Airlines vs. DCIT [831 ITD 11] it was contended that the Delhi Tribunal held that the maintenance M/s Spice Jet Ltd. reserve payments in respect of lease aircraft taken from non- residents under lease agreements are allowable expenditures u/s 10(15A) of the Act. It was also submitted that the lease of aircraft used in the FY 2009-10 by the assessee along with copy of Doub…

DCIT Central Circle-01, Delhi vs. Spicejet Ltd., Delhi

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 879/DEL/2022[2012-13]Status: DisposedITAT Delhi05 Jul 2023AY 2012-13

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ted that the lessor would incur a fixed cost per month in respect of the aircrafts and further cost could be incurred on account of wear and tear of the aircrafts on the basis of flight hours. Referring to the decision in the case of Sahara Airlines vs. DCIT [831 ITD 11] it was contended that the Delhi Tribunal held that the maintenance M/s Spice Jet Ltd. reserve payments in respect of lease aircraft taken from non- residents under lease agreements are allowable expenditures u/s 10(15A) of the Act. It was also submitted that the lease of aircraft used in the FY 2009-10 by the assessee along with copy of Doub…

Spicejet Limited, Haryana vs. DCIT Circle-24(1), Delhi

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 669/DEL/2022[2016-17]Status: DisposedITAT Delhi05 Jul 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ted that the lessor would incur a fixed cost per month in respect of the aircrafts and further cost could be incurred on account of wear and tear of the aircrafts on the basis of flight hours. Referring to the decision in the case of Sahara Airlines vs. DCIT [831 ITD 11] it was contended that the Delhi Tribunal held that the maintenance M/s Spice Jet Ltd. reserve payments in respect of lease aircraft taken from non- residents under lease agreements are allowable expenditures u/s 10(15A) of the Act. It was also submitted that the lease of aircraft used in the FY 2009-10 by the assessee along with copy of Doub…

Spicejet Limited, Haryana vs. DCIT Circle-24(1), Delhi

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 668/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Jul 2023AY 2015-16

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ted that the lessor would incur a fixed cost per month in respect of the aircrafts and further cost could be incurred on account of wear and tear of the aircrafts on the basis of flight hours. Referring to the decision in the case of Sahara Airlines vs. DCIT [831 ITD 11] it was contended that the Delhi Tribunal held that the maintenance M/s Spice Jet Ltd. reserve payments in respect of lease aircraft taken from non- residents under lease agreements are allowable expenditures u/s 10(15A) of the Act. It was also submitted that the lease of aircraft used in the FY 2009-10 by the assessee along with copy of Doub…

Spicejet Limited, Haryana vs. DCIT Circle-24(1), Delhi

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 667/DEL/2022[2012-13]Status: DisposedITAT Delhi05 Jul 2023AY 2012-13

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ted that the lessor would incur a fixed cost per month in respect of the aircrafts and further cost could be incurred on account of wear and tear of the aircrafts on the basis of flight hours. Referring to the decision in the case of Sahara Airlines vs. DCIT [831 ITD 11] it was contended that the Delhi Tribunal held that the maintenance M/s Spice Jet Ltd. reserve payments in respect of lease aircraft taken from non- residents under lease agreements are allowable expenditures u/s 10(15A) of the Act. It was also submitted that the lease of aircraft used in the FY 2009-10 by the assessee along with copy of Doub…

M/S. Spicejet Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 5181/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Jul 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ted that the lessor would incur a fixed cost per month in respect of the aircrafts and further cost could be incurred on account of wear and tear of the aircrafts on the basis of flight hours. Referring to the decision in the case of Sahara Airlines vs. DCIT [831 ITD 11] it was contended that the Delhi Tribunal held that the maintenance M/s Spice Jet Ltd. reserve payments in respect of lease aircraft taken from non- residents under lease agreements are allowable expenditures u/s 10(15A) of the Act. It was also submitted that the lease of aircraft used in the FY 2009-10 by the assessee along with copy of Doub…

ACIT, New Delhi vs. M/S Spice Jet Ltd., Gurgaon

In the result, appeal of the assessee for AY 2011-12 is partly

ITA 5153/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Jul 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

Section 115J

…ted that the lessor would incur a fixed cost per month in respect of the aircrafts and further cost could be incurred on account of wear and tear of the aircrafts on the basis of flight hours. Referring to the decision in the case of Sahara Airlines vs. DCIT [831 ITD 11] it was contended that the Delhi Tribunal held that the maintenance M/s Spice Jet Ltd. reserve payments in respect of lease aircraft taken from non- residents under lease agreements are allowable expenditures u/s 10(15A) of the Act. It was also submitted that the lease of aircraft used in the FY 2009-10 by the assessee along with copy of Doub…

Sahara Airlines v. DCIT (831 ITD 11) — Cited in 8 Judgments | BharatTax