Shendra Advisory Services P. Ltd. v. DCIT

159 Taxmann.com 557High Court2024#16921 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 133ASection 147Section 148Section 68

Issues it is cited on

section 56(2)(viib)share capital and share premiumsection 45share application moneysection 56(2)section 2(24)transfer pricing adjustmentfair market valuesection 56section 28genuineness of the transactionundisclosed income

Judgments citing Shendra Advisory Services P. Ltd. v. DCIT

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, NAGPUR vs. M/S RAGHAV FINVEST PVT LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 121/NAG/2020[2012-13]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.95/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Nihal Gits Pvt. Ltd. ……………. Respondent 101, Jai Bhawani Society Wardhaman Nagar, Nagpur 440 008 PAN – AADCN1714G Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe ITA no.237/Nag./2018 (Assessment Year : 2012–13) Asstt. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Vishnu Gilts Pvt. Ltd. 101, Jai Bhawani Society ……

DY COMMISSIONER OF INCOME TAX , CIRCLE-1, NAGPUR vs. M/S NIHAL GITS PVT.LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 95/NAG/2018[2012-2013]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-2013

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.95/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Nihal Gits Pvt. Ltd. ……………. Respondent 101, Jai Bhawani Society Wardhaman Nagar, Nagpur 440 008 PAN – AADCN1714G Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe ITA no.237/Nag./2018 (Assessment Year : 2012–13) Asstt. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Vishnu Gilts Pvt. Ltd. 101, Jai Bhawani Society ……

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. VISHNU GILTS PVT.LT, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 237/NAG/2018[2012-13]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.95/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Nihal Gits Pvt. Ltd. ……………. Respondent 101, Jai Bhawani Society Wardhaman Nagar, Nagpur 440 008 PAN – AADCN1714G Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe ITA no.237/Nag./2018 (Assessment Year : 2012–13) Asstt. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Vishnu Gilts Pvt. Ltd. 101, Jai Bhawani Society ……

DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. JAMES HOTELS LTD, CHANDIGARH

ITA 552/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh01 Oct 2024AY 2012-13

Bench: The Said Resolution To Enhance Authorized Share Capital.

For Appellant: Shri R.K. KapoorFor Respondent: Shri Rohit Sharma, CIT, DR
Section 143(2)Section 269SSection 271D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO.552/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 The DCIT James Hotels Ltd. बनाम Chandigarh # 10, Sector -17A, Chandigarh "ायी लेखा सं./PAN NO: AAACJ3508M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri R.K. Kapoor, Shri Prince and Shri Sanjay Gupta, C.A’s राज" की ओर से/ Revenue by : Shri Rohit Sharma, C…

KRISHNA DEVELOPERS PVT LTD.,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE -10(1)(2), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4292/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 May 2024AY 2009-10

Bench: Shri B.R. Baskaran & Ms.Kavitha Rajagopalassessment Year : 2009-10 M/S. Krishna Developers Pvt. Ltd. 508, Gundecha Chambers, Nagindas Master Road, Fort, Mumbai – 400 023. Pan: Aabck-5678-G ---- Appellant Vs. Assistant Commissioner Of Income Tax, Circle – 10(1)(2), Mumbai Room No.651, 6Th Floor, Aaykar Bhavan, M.K. Road, Mumbai – 400 020. --- Respondent

For Appellant: Shri Rakesh JoshiFor Respondent: Shri P.D. Chougule, Sr. DR
Section 115JSection 133ASection 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND MS.KAVITHA RAJAGOPAL, JUDICIAL MEMBER ASSESSMENT YEAR : 2009-10 M/s. Krishna Developers Pvt. Ltd. 508, Gundecha Chambers, Nagindas Master Road, Fort, Mumbai – 400 023. PAN: AABCK-5678-G ---- Appellant Vs. Assistant Commissioner of Income Tax, Circle – 10(1)(2), Mumbai Room No.651, 6th Floor, Aaykar Bhavan, M.K. Road, Mumbai – 400 020. --- Respondent Appellant by : Shri Rakesh Joshi Respondent by : Shri P.D. Chougule, Sr. DR Date of Hearing : 09/05/2024 Date of Pronouncement : 30/05/2024 O R D E R…

Shendra Advisory Services P. Ltd. v. DCIT (159 Taxmann.com 557) — Cited in 5 Judgments | BharatTax