Salem Sreeramavilas Chit Company (P.) Ltd. v. Deputy Commissioner of Income Tax, Circle 1(1) HIGH COURT OF MADRAS

114 Taxmann.com 492High Court2020#16507 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

mercantile system of accounting addition under section 68 profits and gains of business or profession tax deducted at source share application money addition u/s 68 unexplained expenditure double taxation non-resident section 115bb section 115b cross objection

Judgments citing Salem Sreeramavilas Chit Company (P.) Ltd. v. Deputy Commissioner of Income Tax, Circle 1(1) HIGH COURT OF MADRAS

Maa Sharada Enterprise, Kolkata vs. ITO, Ward-50(1), Kolkata

The appeal of the assessee is allowed

ITA 586/KOL/2024[2017-18]Status: DisposedITAT Kolkata07 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 586/Kol/2024 Assessment Year: 2017-2018 Maa Sharada Enterprise,……..………….……Appellant Talbabnda Jugberia, Ghola, North 24-Parganas, Pin Code No.700110, West Bengal [Pan:Aatfm5656M] -Vs.- Income Tax Officer,………………………….……Respondent Ward-50(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex-Ds-Iv, Kolkata-700067 Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Assessee Shri Kapil Mondal, Addl. Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 09, 2024 Date Of Pronouncing The Order: October 07, 2024 O R D E R

Section 115BSection 142(1)Section 143(2)Section 69A

…ITA No. 586/KOL/2024 (A.Y. 2017-2018) Maa Sharada Enterprise THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 586/KOL/2024 Assessment Year: 2017-2018 Maa Sharada Enterprise,……..………….……Appellant Talbabnda Jugberia, Ghola, North 24-Parganas, PIN Code No.700110, West Bengal [PAN:AATFM5656M] -Vs.- Income Tax Officer,………………………….……Respondent Ward-50(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex-DS-IV, Kolkata-700067 Appearances by: Shri Giridhar Dhelia, Advocate, appeared on behalf of…

Thomas Cook (India) Ltd., Mumbai vs. Addl/ Jt/ Dy/CIT/Asstt/ITO, National E-Assessment Centre, Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 1218/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Nov 2023AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon'Ble

Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NO. 752/MUM/2022 (A.Y. 2017-18) Thomas Cook (India) Limited v. Additional/Joint/Dy. /Asst., CIT National e-Assessment Centre Thomas Cook Building Delhi Dr. D.N. Road, Fort Mumbai - 400001 PAN: AAACT4050C (Appellant) (Respondent) Assessee Represented by : Shri J.D. Mistry Shri Madhur Agrawal & Shri Fenil Bhat Department Represented by : Shri K.C. Selvamani Date of Conclusion of Hearing : 26 & 27.09.2023 Date of Pronouncement : 24.11.2023 O R…

Bhandari Gold and Jewellers Private Limited, Mumbai vs. CIT (Appeal), NFAC - Delhi

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1619/MUM/2022[2017-2018]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-2018

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – 6(1)(2) v. M/s. Bandari Gold and Jewellers Pvt. Ltd., 407, BussaUdyog Bhavan Room No. 538B, 5th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 PAN: AADCB1291J (Appellant) (Respondent) ITA.No. 1619/MUM/2022 (A.Y. 2017-18) M/s. Bandari Gold and Jewellers Pvt. Ltd., v. CIT(A) 407, 4th Floor Room No. 401, 4th Floor Udyog Bhavan C-Block, Civic Center Tokersi, Jivraj Road, Sewree Delhi Mumbai -…

Cy. CIT 6(1) (2), Mumbai vs. M/S. Bhandari Gold & Jewellers Pvt. Ltd, Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1564/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-18

Section 143(3)Section 68

DCIT, Circle-2(1)(1), Mumbai vs. M/S Kundan Jewellers Pvt Ltd, Mumbai

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

ITA 1035/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 May 2023AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaledcit, Circle – 2(1)(1) Vs. M/S. Kundan Jewellers Room No. 561, 5Th Floor Pvt Ltd Aayakar Bhavan, Mk 223, Sm Patil Bldg, Sv Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. Pan/Gir No. : Aabck5770H Appellant .. Respondent Appellant By : Mr.Nihar Ranjan Samal.Dr Respondent By : Mr.Siddharth Kothari.Ar Date Of Hearing 19.05.2023 Date Of Pronouncement 29 .05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 143(3) & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Nihar Ranjan Samal.DRFor Respondent: Mr.Siddharth Kothari.AR

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, Circle – 2(1)(1) Vs. M/s. Kundan Jewellers Room No. 561, 5th Floor Pvt Ltd Aayakar Bhavan, MK 223, SM Patil Bldg, SV Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. PAN/GIR No. : AABCK5770H Appellant .. Respondent Appellant by : Mr.Nihar Ranjan Samal.DR Respondent by : Mr.Siddharth Kothari.AR Date of Hearing 19.05.2023 Date of Pronouncement 29 .05.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order…