Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT v. Win Medicare Limited: (

285 ITR 337Reported decision#15599 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115JBSection 143(2)Section 1963)Section 37Section 5 (Limitation Act

Judgments citing Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT v. Win Medicare Limited: (

NTPC BHEL POWER PROJECTS PVT. LTD. ,DELHI vs. ACIT CIRCLE-18(2), DELHI

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

ITA 1254/DEL/2022[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

…claimed depreciation 100% which was applicable to temporary construction. Since no lease hold on the land was acquired of material other than wooden. Again Hon’ble Madras High Court in the case of C.I. T. Vs. Print Systems and Products MANU / TN/8412 /2006 : 285 ITR 337, has held that assessee was entitled of 100% depreciation in respect of expenses incurred by it on construction of temporary structures in the lease property. 7.5 In the background of the aforesaid discussion, we hold that assessee has constructed purely temporary structures. Structures were primarily used for accommodation of the staff. Land ben…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4204/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Aug 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…depreciation in support of his above contention reliance was placed on the following decisions: 1. Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT Vs. Win Medicare Limited: (17 taxmann.com 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT Vs. Mitsubishi Heavy Industries Ltd.: (61 TTJ 656, Delhi) 5. Comfort Living Hotels (P) Ltd. Vs. CIT: (363 ITR 182, Delhi) 7. The Ld. DR strongly supported the orders of the authorities below. The Ld. DR further submits that similar disallowance was made while completing the assessment for the AY 2010-11 which was also accepted…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4203/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Aug 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…depreciation in support of his above contention reliance was placed on the following decisions: 1. Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT Vs. Win Medicare Limited: (17 taxmann.com 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT Vs. Mitsubishi Heavy Industries Ltd.: (61 TTJ 656, Delhi) 5. Comfort Living Hotels (P) Ltd. Vs. CIT: (363 ITR 182, Delhi) 7. The Ld. DR strongly supported the orders of the authorities below. The Ld. DR further submits that similar disallowance was made while completing the assessment for the AY 2010-11 which was also accepted…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 23(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 4202/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Aug 2022AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…depreciation in support of his above contention reliance was placed on the following decisions: 1. Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT Vs. Win Medicare Limited: (17 taxmann.com 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT Vs. Mitsubishi Heavy Industries Ltd.: (61 TTJ 656, Delhi) 5. Comfort Living Hotels (P) Ltd. Vs. CIT: (363 ITR 182, Delhi) 7. The Ld. DR strongly supported the orders of the authorities below. The Ld. DR further submits that similar disallowance was made while completing the assessment for the AY 2010-11 which was also accepted…

SKE & C- KCT JOINT VENTURE ,NEW DELHI vs. DCIT, CIRCLE- 24(2), NEW DELHI

In the result, appeals of the assessee are allowed for statistical

ITA 5451/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Aug 2022AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 143(3)Section 144C

…depreciation in support of his above contention reliance was placed on the following decisions: 1. Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT Vs. Win Medicare Limited: (17 taxmann.com 104, Delhi) 3. CIT Vs. Print Systems & Products: (285 ITR 337, Mad.) 4. DCIT Vs. Mitsubishi Heavy Industries Ltd.: (61 TTJ 656, Delhi) 5. Comfort Living Hotels (P) Ltd. Vs. CIT: (363 ITR 182, Delhi) 7. The Ld. DR strongly supported the orders of the authorities below. The Ld. DR further submits that similar disallowance was made while completing the assessment for the AY 2010-11 which was also accepted…

M/S KHT AGENCIES PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result, the assessee’s appeal is dismissed

ITA 1432/BANG/2013[2005-06]Status: DisposedITAT Bangalore25 Jan 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri. H. V. Gowthama, CAFor Respondent: Shri. Kamaladhar, Standing Counsel
Section 143(3)Section 40

…enditure and the purpose of the business, the Revenue cannot be allowed to substitute its opinion for that of the assessee, as if the Revenue were itself the businessman'. Further, Hon'ble High Court of Madras, in the case of CIT Vs Print Systems & Products (285 ITR 337) has held that ' Held, dismissing the appeal, (i) that the Tribunal after considering the relevant m a t e r i a l s c a m e t o t h e c o n c l u s i o n t h a t t h e commission payment was not found to be unreasonable and further that the commission payment when compared with the commission offered by other assesses in similar business at 5 pe…

Shalivahana Constructions Ltd. Vs. DCIT: (12 SOT 406, Hyd.) 2. DCIT v. Win Medicare Limited: ( (285 ITR 337) — Cited in 6 Judgments | BharatTax