Satish Katta v. Asstt. CIT

43 DTR 23Reported decision#14198 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

section 33acsection 115vsection 9(l)(vii)ready for usesection 36(l)(iii)section 9(l)section 10(2)interest on interestinterest free advancessection 33section 90(2)section 9(1)(vii)

Judgments citing Satish Katta v. Asstt. CIT

Jagson International Ltd., Delhi vs. DCIT Circle-13(1), Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 902/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Aug 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2017-18 Jagson International Ltd., Vs Dcit, H-35, 1St Floor, Circle-13(1), Jangpura Extension, Delhi. New Delhi – 110 014. Pan: Aaacj2147A Assessment Year: 2017-18 Dcit, Vs. Jagson International Ltd., H-35, 1St Floor, Circle-13(1), Delhi Jangpura Extension, New Delhi – 110 014. Pan: Aaacj2147A (Appellant) (Respondent) Assessee By : Shri Rajiv Saxena, Ms Sumangla Saxena & Shri Shyam Sunder, Advocates Revenue By : Mohd. Gayasuddin Ansari, Cit, Dr Date Of Hearing : 08.05.2023 Date Of Pronouncement : 04.08.2023

For Appellant: Shri Rajiv SaxenaFor Respondent: Mohd. Gayasuddin Ansari, CIT, DR
Section 115JSection 115VSection 143(3)Section 407

…TR 89 (Del) - CIT vs. Bharti Televenture Ltd. 51 DTR 98 (Del.) - CIT vs. Dalmia Cement (Bharti) Ltd. 29 DTR 138 (Del) - CIT vs. Reliance Utilities & Power Ltd 313 ITR 340 (Bom) - Satish Katta vs. Asstt. CIT 13 DTR 237 (JP 'A'). - Madhu Industries Ltd. vs. ITO 43 DTR 23 (Ahd D) 23. In the case of Hero Cycles Pvt. Ltd. ( Civil Appeal No. 514 / 2008 dated 5.11.2015) the Supreme Court has held that, so long as there is nexus between the expenditure incurred and the purpose of the business of the subsidiary company ( which need not necessarily be the business of the assessee itself ), the revenue cannot justifiably cl…

JCIT Circle-13(1), New Delhi vs. Jagson International Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1303/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Aug 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2017-18 Jagson International Ltd., Vs Dcit, H-35, 1St Floor, Circle-13(1), Jangpura Extension, Delhi. New Delhi – 110 014. Pan: Aaacj2147A Assessment Year: 2017-18 Dcit, Vs. Jagson International Ltd., H-35, 1St Floor, Circle-13(1), Delhi Jangpura Extension, New Delhi – 110 014. Pan: Aaacj2147A (Appellant) (Respondent) Assessee By : Shri Rajiv Saxena, Ms Sumangla Saxena & Shri Shyam Sunder, Advocates Revenue By : Mohd. Gayasuddin Ansari, Cit, Dr Date Of Hearing : 08.05.2023 Date Of Pronouncement : 04.08.2023

For Appellant: Shri Rajiv SaxenaFor Respondent: Mohd. Gayasuddin Ansari, CIT, DR
Section 115JSection 115VSection 143(3)Section 407

…TR 89 (Del) - CIT vs. Bharti Televenture Ltd. 51 DTR 98 (Del.) - CIT vs. Dalmia Cement (Bharti) Ltd. 29 DTR 138 (Del) - CIT vs. Reliance Utilities & Power Ltd 313 ITR 340 (Bom) - Satish Katta vs. Asstt. CIT 13 DTR 237 (JP 'A'). - Madhu Industries Ltd. vs. ITO 43 DTR 23 (Ahd D) 23. In the case of Hero Cycles Pvt. Ltd. ( Civil Appeal No. 514 / 2008 dated 5.11.2015) the Supreme Court has held that, so long as there is nexus between the expenditure incurred and the purpose of the business of the subsidiary company ( which need not necessarily be the business of the assessee itself ), the revenue cannot justifiably cl…

DCIT, Circle- 13(1), New Delhi vs. Jagson International Ltd., New Delhi

ITA 5375/DEL/2019[2016-17]Status: DisposedITAT Delhi25 Nov 2022AY 2016-17

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Rajiv Saxena, Adv. &For Respondent: Sh. Rajesh Kumar, CIT DR
Section 115JSection 115VSection 143(3)Section 14ASection 36Section 40

…TR 89 (Del)  CIT vs. Bharti Televenture Ltd. 51 DTR 98 (Del.)  CIT vs. Dalmia Cement (Bharti) Ltd. 29 DTR 138 (Del)  CIT vs. Reliance Utilities & Power Ltd. 313 ITR 340 (Bom)  Satish Katta vs. Asstt. CIT 13 DTR 237 (JP 'A')  Madhu Industries Ltd. vs. ITO 43 DTR 23 (Ahd D) 23. In the case of Hero Cycles Pvt. Ltd. ( Civil Appeal No. 514 / 2008 dated 5.11.2015) the Supreme Court has held that, so long as there is nexus between the expenditure incurred and the purpose of the business of the subsidiary company ( which need not necessarily be the business of the assessee itself ), the revenue cannot justifiably c…

DCIT, Circle- 13(1), New Delhi vs. Jagson International Ltd., New Delhi

ITA 6872/DEL/2018[2015-16]Status: DisposedITAT Delhi25 Nov 2022AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Rajiv Saxena, Adv. &For Respondent: Sh. Rajesh Kumar, CIT DR
Section 115JSection 115VSection 143(3)Section 14ASection 36Section 40

…TR 89 (Del)  CIT vs. Bharti Televenture Ltd. 51 DTR 98 (Del.)  CIT vs. Dalmia Cement (Bharti) Ltd. 29 DTR 138 (Del)  CIT vs. Reliance Utilities & Power Ltd. 313 ITR 340 (Bom)  Satish Katta vs. Asstt. CIT 13 DTR 237 (JP 'A')  Madhu Industries Ltd. vs. ITO 43 DTR 23 (Ahd D) 23. In the case of Hero Cycles Pvt. Ltd. ( Civil Appeal No. 514 / 2008 dated 5.11.2015) the Supreme Court has held that, so long as there is nexus between the expenditure incurred and the purpose of the business of the subsidiary company ( which need not necessarily be the business of the assessee itself ), the revenue cannot justifiably c…

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 276/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Jan 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT
Section 115JSection 14A

…(Del) 2. CIT vs. Bharti Televenture Ltd. 51 DTR 98 (Del.) 3. CIT vs. Dalmia Cement (Bharti) Ltd. 29 DTR 138 (Del) 4. CIT vs. Reliance Utilities & Power Ltd. 313 ITR 340 (Bom) 5. Satish Katta vs. Asstt. CIT 13 DTR 237 (Jp 'A') 6. Madhu Industries Ltd. vs. ITO 43 DTR 23 (Ahd D') 13 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. 3.2.4. In a recent decision in the case of Hero Cycles Pvt. Ltd.(Civil Appeal No.514/2008 dated 5.11.2015) the Supreme Court has held that, so long as there is nexus between the expenditure incurred and the purpose of the business of the s…

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 1002/DEL/2016[2013-14]Status: DisposedITAT Delhi31 Jan 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT
Section 115JSection 14A

…(Del) 2. CIT vs. Bharti Televenture Ltd. 51 DTR 98 (Del.) 3. CIT vs. Dalmia Cement (Bharti) Ltd. 29 DTR 138 (Del) 4. CIT vs. Reliance Utilities & Power Ltd. 313 ITR 340 (Bom) 5. Satish Katta vs. Asstt. CIT 13 DTR 237 (Jp 'A') 6. Madhu Industries Ltd. vs. ITO 43 DTR 23 (Ahd D') 13 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. 3.2.4. In a recent decision in the case of Hero Cycles Pvt. Ltd.(Civil Appeal No.514/2008 dated 5.11.2015) the Supreme Court has held that, so long as there is nexus between the expenditure incurred and the purpose of the business of the s…

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 1001/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Jan 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT
Section 115JSection 14A

…(Del) 2. CIT vs. Bharti Televenture Ltd. 51 DTR 98 (Del.) 3. CIT vs. Dalmia Cement (Bharti) Ltd. 29 DTR 138 (Del) 4. CIT vs. Reliance Utilities & Power Ltd. 313 ITR 340 (Bom) 5. Satish Katta vs. Asstt. CIT 13 DTR 237 (Jp 'A') 6. Madhu Industries Ltd. vs. ITO 43 DTR 23 (Ahd D') 13 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. 3.2.4. In a recent decision in the case of Hero Cycles Pvt. Ltd.(Civil Appeal No.514/2008 dated 5.11.2015) the Supreme Court has held that, so long as there is nexus between the expenditure incurred and the purpose of the business of the s…

Satish Katta v. Asstt. CIT (43 DTR 23) — Cited in 7 Judgments | BharatTax