Sarala Devi (K.) (Smt.) v. Commissioner of Income-tax

222 ITR 211High Court#6424 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139Section 194CSection 201Section 201(1A)Section 195Section 38Section 115JBSection 142(1)

Issues it is cited on

section 38right to receivemlisection 201(1a)section 194csection 195assessee in defaultsection 201(1)advance taxtax deducted at sourcesection 201section 194

Judgments citing Sarala Devi (K.) (Smt.) v. Commissioner of Income-tax

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 746/JPR/2025[2019-20]Status: DisposedITAT Jaipur02 Sept 2025AY 2019-20

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…assessee to deduct tax at source. The assessee has relied on the decision of Hon'ble Supreme Court in case of CIT Vs. Sitaldas Tirathdas 41 ITR 367, Damlia Cement Ltd. Vs. CIT 237 ITR 617 and decision of Hon'ble Kerala High Court in case of Sarla Devi Vs. CIT 222 ITR 211 on this issue which is correctly appreciated by the appellate authority. Hence only because the entire amount collected in the donation box is deposited in the bank account of assessee and from their amount is paid to the trustee, it would not mean that it is the income of assessee and payment made to the trustee is the expenditure of the assesse…

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 745/JPR/2025[2018-19]Status: DisposedITAT Jaipur02 Sept 2025AY 2018-19

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…assessee to deduct tax at source. The assessee has relied on the decision of Hon'ble Supreme Court in case of CIT Vs. Sitaldas Tirathdas 41 ITR 367, Damlia Cement Ltd. Vs. CIT 237 ITR 617 and decision of Hon'ble Kerala High Court in case of Sarla Devi Vs. CIT 222 ITR 211 on this issue which is correctly appreciated by the appellate authority. Hence only because the entire amount collected in the donation box is deposited in the bank account of assessee and from their amount is paid to the trustee, it would not mean that it is the income of assessee and payment made to the trustee is the expenditure of the assesse…

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 744/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…assessee to deduct tax at source. The assessee has relied on the decision of Hon'ble Supreme Court in case of CIT Vs. Sitaldas Tirathdas 41 ITR 367, Damlia Cement Ltd. Vs. CIT 237 ITR 617 and decision of Hon'ble Kerala High Court in case of Sarla Devi Vs. CIT 222 ITR 211 on this issue which is correctly appreciated by the appellate authority. Hence only because the entire amount collected in the donation box is deposited in the bank account of assessee and from their amount is paid to the trustee, it would not mean that it is the income of assessee and payment made to the trustee is the expenditure of the assesse…

ITO(TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 739/JPR/2025[2017-18]Status: DisposedITAT Jaipur02 Sept 2025AY 2017-18

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…assessee to deduct tax at source. The assessee has relied on the decision of Hon'ble Supreme Court in case of CIT Vs. Sitaldas Tirathdas 41 ITR 367, Damlia Cement Ltd. Vs. CIT 237 ITR 617 and decision of Hon'ble Kerala High Court in case of Sarla Devi Vs. CIT 222 ITR 211 on this issue which is correctly appreciated by the appellate authority. Hence only because the entire amount collected in the donation box is deposited in the bank account of assessee and from their amount is paid to the trustee, it would not mean that it is the income of assessee and payment made to the trustee is the expenditure of the assesse…

M/S. BEAVER AUTOMOTIVE PRIVATE LIMTIED ,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BANGALORE

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

ITA 1433/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Jan 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT-DR
Section 115JSection 142(1)Section 14ASection 234B

…ar. In support of his finding, the Ld.CIT(A) had relied on the judgment of Hon’ble Madras High Court in the case of CIT vs. Indira reported in 119 ITR 837 (Mad) and the judgment of Hon’ble Kerala High Court in the case of K. Sarala Devi vs. CIT(A) reported in 222 ITR 211. 10. First we will consider the judgment of the Hon’ble Madras High Court and whether the same would be applicable to the facts and circumstances of the present case. In the said judgment, the third party claimed title over the property which was compromised by the said assessee by paying a compensation and therefore the Hon’ble Madras High Court…

THE JCIT(OSD), CIRCLE-2(2), AHMEDABAD vs. THE GENERAL CO. OP. BANK LTD.,, AHMEDABAD

In the result, appeals filed by the Revenue are dismissed

ITA 373/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2013-14

Bench: The Tribunal. The Appeal Is Filed Before The Tribunal On 26.06.2020 Whereas The Appeals Ought To Have Been Filed On Or Before 23.05.2020 This Period Falls Under Covid-Pandemic Situation, Thus Following Hon’Ble Supreme Court Judgment Dated 23.3.2020 In Suo Moto Writ Petition (Civil) No.3 Of 2020, Vide Hon’Ble Supreme Court Has Extended Time Limit For Filing Appeals W.E.F. 15.3.2020. Thus, There Is No Delay In Filing The Above Appeals & Accordingly The Appeals Are Taken For Adjudication On Merits.

For Appellant: Shri A.P. Singh, CIT/DR &For Respondent: Shri A.P. Nanavaty, A.R
Section 143Section 143(3)Section 147Section 21(2)Section 263

…refore till such obligation all funds realised by bank under liquidation are diverted at source entire income of assessee based on observation in the case of Moti Lai Chhadami Jain v/s CIT 190 ITR 1 (SC) r.w. judgment in the case of Smt. Sarla Dew K. v/s. CIT 222 ITR 211 (Kerala) and associated Power Company Ltd. 218 I T R 195 (SC.) therefore entire interest income and share dividend income is diverted at-source and bank under liquidation has no discretion or authority to apply such funds as it wishes and hence such funds are not available to appellant as income and therefore such income is not taxable in the han…

SHREE LAXMI CO. OP. BANK LTD,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-5, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 597/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 596/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2014-15

For Appellant: Shri A.P. Nanavaty, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R
Section 143(3)Section 72

…refore till such obligation all funds realised by bank under liquidation are diverted at source entire income of assessee based on observation in the case of Moti Lal Chhadami Jain v/s CIT 190 ITR 1 (SC) r.w judgement in the case of Smt Sarla Devi K. v/s. CIT 222 ITR 211 (Kerala) and associated. Power Company Ltd. 218 I T R 195 (SC.) therefore entire interest income and share dividend income is diverted at source and bank under liquidation has no discretion or authority to apply such funds as it wishes and hence such funds are not available to appellant as income and therefore such income is not taxable in the ha…

THE PRAGATI CO. OP. BANK LTD,AHMEDABAD vs. THE PR. CIT , AHMEDABAD-5, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 596/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 596/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2014-15

For Appellant: Shri A.P. Nanavaty, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R
Section 143(3)Section 72

…refore till such obligation all funds realised by bank under liquidation are diverted at source entire income of assessee based on observation in the case of Moti Lal Chhadami Jain v/s CIT 190 ITR 1 (SC) r.w judgement in the case of Smt Sarla Devi K. v/s. CIT 222 ITR 211 (Kerala) and associated. Power Company Ltd. 218 I T R 195 (SC.) therefore entire interest income and share dividend income is diverted at source and bank under liquidation has no discretion or authority to apply such funds as it wishes and hence such funds are not available to appellant as income and therefore such income is not taxable in the ha…

ACIT, NEW DELHI vs. M/S. EMAAR MGF CONSTRUCTION PVT. LTD., NEW DELHI

In the result, appeal filed by the learned assessing officer is dismissed and appeal filed by the assessee is allowed

ITA 1735/DEL/2016[2012-13]Status: DisposedITAT Delhi13 May 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiacit, Vs. Emaar Mgf Construction Central Circle-2, Pvt. Ltd, New Delhi 1St Floor, Ece House, 28, Kg Marg, New Delhi Pan: Aabce7912K (Appellant) (Respondent) Emaar Mgf Construction Pvt. Ltd, Vs. Acit, 1St Floor, Ece House, 28, Kg Marg, Central Circle-2, New Delhi New Delhi Pan: Aabce7912K (Appellant) (Respondent)

For Appellant: Shri IP Bansal, advFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company." The Hon'ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income- tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: "In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the n…

DCIT, CIRCLE-3(2),, AHMEDABAD vs. THE JANTA COMMERCIAL CO. OP. BANK LTD., AHMEDABAD

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

ITA 538/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Jan 2020AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 538/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14)

For Appellant: Shri N. K. Goel, Sr. D.R
Section 139(3)

…refore till such obligation all funds realised by bank under liquidation are diverted at source entire income of assessee based on observation in the case of Moti Lal Chhadami Jain v/s CIT 190 ITR 1 (SC) r.w judgement in the case of Smt Sarla Devi K. v/s. CIT 222 ITR 211 (Kerala) and associated. Power Company Ltd. 218 I T R 195 (SC.) therefore entire interest income and share dividend income is diverted at source and bank under liquidation has no discretion or authority to apply such funds as it wishes and hence such funds are not available to appellant as income and therefore such income is not taxable in the ha…

EMAAR MGF CONSTRUCTION PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 914/DEL/2017[2014-15]Status: DisposedITAT Delhi26 Dec 2019AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1731/Del/2014 : Asstt. Year : 2009-10 Ita No. 1732/Del/2014 : Asstt. Year : 2010-11 Ita No. 6114/Del/2014 : Asstt. Year : 2011-12 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-7, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 2001/Del/2014 : Asstt. Year : 2009-10 Ita No. 2002/Del/2014 : Asstt. Year : 2010-11 Ita No. 5827/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-7, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 913/Del/2017 : Asstt. Year : 2013-14 Ita No. 914/Del/2017 : Asstt. Year : 2014-15 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-2, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 1253/Del/2017 : Asstt. Year : 2013-14 Asstt. Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-2, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K

For Appellant: Sh. I. P. Bansal, Adv. &For Respondent: Ms. Nidhi Srivastava, CIT DR

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company.” The Hon’ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income-tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: “In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the…

EMAAR MGF CONSTRUCTION PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 913/DEL/2017[2013-14]Status: DisposedITAT Delhi26 Dec 2019AY 2013-14

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1731/Del/2014 : Asstt. Year : 2009-10 Ita No. 1732/Del/2014 : Asstt. Year : 2010-11 Ita No. 6114/Del/2014 : Asstt. Year : 2011-12 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-7, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 2001/Del/2014 : Asstt. Year : 2009-10 Ita No. 2002/Del/2014 : Asstt. Year : 2010-11 Ita No. 5827/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-7, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 913/Del/2017 : Asstt. Year : 2013-14 Ita No. 914/Del/2017 : Asstt. Year : 2014-15 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-2, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 1253/Del/2017 : Asstt. Year : 2013-14 Asstt. Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-2, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K

For Appellant: Sh. I. P. Bansal, Adv. &For Respondent: Ms. Nidhi Srivastava, CIT DR

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company.” The Hon’ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income-tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: “In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the…

ACIT, NEW DELHI vs. M/S. EMAAR MGF CONSTRUCTION PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 5827/DEL/2014[2011-12]Status: FixedITAT Delhi26 Dec 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1731/Del/2014 : Asstt. Year : 2009-10 Ita No. 1732/Del/2014 : Asstt. Year : 2010-11 Ita No. 6114/Del/2014 : Asstt. Year : 2011-12 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-7, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 2001/Del/2014 : Asstt. Year : 2009-10 Ita No. 2002/Del/2014 : Asstt. Year : 2010-11 Ita No. 5827/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-7, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 913/Del/2017 : Asstt. Year : 2013-14 Ita No. 914/Del/2017 : Asstt. Year : 2014-15 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-2, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 1253/Del/2017 : Asstt. Year : 2013-14 Asstt. Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-2, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K

For Appellant: Sh. I. P. Bansal, Adv. &For Respondent: Ms. Nidhi Srivastava, CIT DR

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company.” The Hon’ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income-tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: “In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the…

DCIT, NEW DELHI vs. M/S. EMAAR MGF CONSTRUCTION PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2001/DEL/2014[2009-10]Status: DisposedITAT Delhi26 Dec 2019AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1731/Del/2014 : Asstt. Year : 2009-10 Ita No. 1732/Del/2014 : Asstt. Year : 2010-11 Ita No. 6114/Del/2014 : Asstt. Year : 2011-12 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-7, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 2001/Del/2014 : Asstt. Year : 2009-10 Ita No. 2002/Del/2014 : Asstt. Year : 2010-11 Ita No. 5827/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-7, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 913/Del/2017 : Asstt. Year : 2013-14 Ita No. 914/Del/2017 : Asstt. Year : 2014-15 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-2, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 1253/Del/2017 : Asstt. Year : 2013-14 Asstt. Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-2, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K

For Appellant: Sh. I. P. Bansal, Adv. &For Respondent: Ms. Nidhi Srivastava, CIT DR

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company.” The Hon’ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income-tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: “In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the…

M/S. EMAAR MGF CONSTRUCTION PRIVATE LIMITED,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 1732/DEL/2014[2010-11]Status: FixedITAT Delhi26 Dec 2019AY 2010-11

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1731/Del/2014 : Asstt. Year : 2009-10 Ita No. 1732/Del/2014 : Asstt. Year : 2010-11 Ita No. 6114/Del/2014 : Asstt. Year : 2011-12 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-7, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 2001/Del/2014 : Asstt. Year : 2009-10 Ita No. 2002/Del/2014 : Asstt. Year : 2010-11 Ita No. 5827/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-7, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 913/Del/2017 : Asstt. Year : 2013-14 Ita No. 914/Del/2017 : Asstt. Year : 2014-15 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-2, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 1253/Del/2017 : Asstt. Year : 2013-14 Asstt. Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-2, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K

For Appellant: Sh. I. P. Bansal, Adv. &For Respondent: Ms. Nidhi Srivastava, CIT DR

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company.” The Hon’ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income-tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: “In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the…

M/S. EMAAR MGF CONSTRUCTION PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 6114/DEL/2014[2011-12]Status: FixedITAT Delhi26 Dec 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1731/Del/2014 : Asstt. Year : 2009-10 Ita No. 1732/Del/2014 : Asstt. Year : 2010-11 Ita No. 6114/Del/2014 : Asstt. Year : 2011-12 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-7, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 2001/Del/2014 : Asstt. Year : 2009-10 Ita No. 2002/Del/2014 : Asstt. Year : 2010-11 Ita No. 5827/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-7, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 913/Del/2017 : Asstt. Year : 2013-14 Ita No. 914/Del/2017 : Asstt. Year : 2014-15 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-2, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 1253/Del/2017 : Asstt. Year : 2013-14 Asstt. Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-2, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K

For Appellant: Sh. I. P. Bansal, Adv. &For Respondent: Ms. Nidhi Srivastava, CIT DR

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company.” The Hon’ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income-tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: “In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the…

DCIT, NEW DELHI vs. M/S. EMAAR MGF CONSTRUCTION PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2002/DEL/2014[2010-11]Status: FixedITAT Delhi26 Dec 2019AY 2010-11

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1731/Del/2014 : Asstt. Year : 2009-10 Ita No. 1732/Del/2014 : Asstt. Year : 2010-11 Ita No. 6114/Del/2014 : Asstt. Year : 2011-12 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-7, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 2001/Del/2014 : Asstt. Year : 2009-10 Ita No. 2002/Del/2014 : Asstt. Year : 2010-11 Ita No. 5827/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-7, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 913/Del/2017 : Asstt. Year : 2013-14 Ita No. 914/Del/2017 : Asstt. Year : 2014-15 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-2, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 1253/Del/2017 : Asstt. Year : 2013-14 Asstt. Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-2, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K

For Appellant: Sh. I. P. Bansal, Adv. &For Respondent: Ms. Nidhi Srivastava, CIT DR

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company.” The Hon’ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income-tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: “In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the…

M/S. EMAAR MGF CONSTRUCTION PRIVATE LIMITED,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 1731/DEL/2014[2009-10]Status: DisposedITAT Delhi26 Dec 2019AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1731/Del/2014 : Asstt. Year : 2009-10 Ita No. 1732/Del/2014 : Asstt. Year : 2010-11 Ita No. 6114/Del/2014 : Asstt. Year : 2011-12 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-7, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 2001/Del/2014 : Asstt. Year : 2009-10 Ita No. 2002/Del/2014 : Asstt. Year : 2010-11 Ita No. 5827/Del/2014 : Asstt. Year : 2011-12 Deputy Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-7, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 913/Del/2017 : Asstt. Year : 2013-14 Ita No. 914/Del/2017 : Asstt. Year : 2014-15 Emmar Mgf Construction Pvt. Vs Asstt. Commissioner Of Income Ltd., First Floor, Ece House, 28, Tax, Central Circle-2, Kasturba Gandhi Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K Ita No. 1253/Del/2017 : Asstt. Year : 2013-14 Asstt. Commissioner Of Income Vs Emmar Mgf Construction Pvt. Tax, Central Circle-2, Ltd., First Floor, Ece House, 28, New Delhi Kasturba Gandhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce7912K

For Appellant: Sh. I. P. Bansal, Adv. &For Respondent: Ms. Nidhi Srivastava, CIT DR

…n for the year October 1, 1962 to September 30, 1963, and for the year October 1, 1963 to September 30, 1964, were not taxable in the hands of the assessee-company.” The Hon’ble Kerala High Court in Sarala Devi (K.) (Smt.) Vs. Commissioner of Income-tax 1996 222 ITR 211 (Ker) held that it nature of obligation which is a decisive factor. It held as under: “In order to determine whether there has been a diversion of income by overriding title the true test is whether the amount Sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the…