State of Orissa vs. Maharaja Shri BP Singh Deo 76 ITR 690 (SC); Goodyear India Ltd. v. ITO

106 TTJ 1065Income Tax Appellate Tribunal#18645 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 133(6)Section 143(2)Section 143(3)Section 44AE

Judgments citing State of Orissa vs. Maharaja Shri BP Singh Deo 76 ITR 690 (SC); Goodyear India Ltd. v. ITO

Assistant Commissioner of Income Tax, New Delhi vs. Jaipur Golden Transport Co Private Limited, New Delhi

In the result, appeal of the Revenue is partly allowed

ITA 4990/DEL/2024[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2012-13] Assistant Commissioner, Of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 Pan Aaacj4124B Appellant Respondent Revenue By Shri Om Prakash, Sr. Dr Assessee By Shri Y.K. Mehan, Ca, Shri Dheeraj Kumar, Ca Date Of Hearing 11.12.2025 Date Of Pronouncement 19.12.2025

Section 143(3)

…ld in:- a) 102 TTJ 882 (Pune) Lavrids Knudsen Maskin fabrik (India) Limited vs Additional Commissioner of Income Tax b) 43 DTR 116 (TM) (Agra) ITO vs Mayur Aggarwal c) 254 ITR 673 (Guj) Dinesh Mills Ltd. vs CIT d) 73 ITD 189 (Del) Goodyear India Ltd vs ITO e) 106 TTJ 1065 (Del) Hughes Escorts Communications Limited vs JCIT f) 94 TTJ 423 (Asr) Sunder Mal Sat Pal vs ITO g) 81 TTJ 448 (Jodh) DCIT vs Surface Finishing Equipment h) 237 ITR 570 (SC) Manika Gems &Ors v ACIT i) 104 TTJ 254 (Pune) Coco Cola (India) Ltd v JCIT j) 253 ITR 749 (Guj) Sayaji Iron &Engg. Co. Again, mere non-compliance with notices issued under…

A.C.I.T. Circle 6(1), Mumbai vs. Inx Media Pvt. Ltd., Mumbai

In the result, appeal of the Revenue is partly allowed

ITA 7216/MUM/2011[2008-09]Status: DisposedITAT Mumbai26 Apr 2017AY 2008-09

Bench: Shri D. Karunakara Rao & Shri Sandeep Gosainacit, Circle 6(1), फनाभ/ M/S. Inx Media Pvt Ltd., R.No.506, 5 Th Floor, 3Rd Floor, Inx House, Apsara Vs. Aayakar Bhavan, M.K. Road, Complex, Dr. Dadasaheb C Mumbai – 20. Bhadmarkar Marg, Grand Road (E), Mumbai – 400 007. स्थामी रेखा सं./ Pan : Aabc15594D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. M/S. Inx Media Pvt Ltd., फनाभ/ Acit, Circle 6(1), 3Rd Floor, Inx House, Apsara R.No.506, 5 Th Floor, Vs. Complex, Dr. Dadasaheb C Aayakar Bhavan, M.K. Road, Bhadmarkar Marg, Grand Road Mumbai – 20. (E), Mumbai – 400 007. स्थामी रेखा सं./ Pan : Aabc15594D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Vijay MehtaFor Respondent: Shri Shishir Dhamija, CIT-DR

Section 32Section 68

…nion in this matter too. However, it is the argument of Ld. AR that the business is set up as an „essential activity‟ is started and also first purchase as the case may be. Assessee relied on the judicial pronouncement in case of Hughes Escorts Communication, 106 TTJ 1065 (Del) and Victories I. Pvt. Ltd. 169/M/12 for the above legal propositions. To sum up, it is the player of Ld. AR that the AO‟s conclusion that the set up is not completed till Nov. 2017, is incorrect and it should be reversed to 01.06.2007. 20. Ld. AR filed a letter dated 13.02.2017 on the said issue and submitted in writing that the said „purc…

M/S. Shivgori Builders (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 847/DEL/2016[2010-11]Status: DisposedITAT Delhi27 May 2016AY 2010-11

Bench: Sh. N. K. Saini

For Appellant: Sh. Gautam Jain, CAFor Respondent: Sh. V. R. Sonbhadra, Sr. DR

Section 142(1)Section 143(2)Section 144

…" Lavrids Knudsen Maskinfabrik (India) Ltd. Vs Addl. CIT 102 TTJ 882 (Pune) " ITO Vs Mayur Aggarwal 43 DTR 116 (TM) (Agra) " Dinesh Mills Ltd. Vs CIT 254 ITR 673 (Guj) " Goodyear India Ltd. Vs ITO 73 ITD 189 (Del) " Hughes Escorts Communications Ltd. Vs JCIT 106 TTJ 1065 (Del) " Sunder Mal Sat Pal Vs ITO 94 TTJ 423 (Asr) " Trimurti Salt Company Vs ITO 12 TTJ 485 (Cal) " State of Orissa Vs Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690 (SC) 6. The another submissions of the assessee has been incorporated by the ld. CIT(A) at page nos. 4 & 5 of the impugned order which is reproduced verbatim as under: Even otherwi…

ACIT, New Delhi vs. M/S. Delhi Hospital Supply Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3996/DEL/2011[2003-04]Status: DisposedITAT Delhi01 Oct 2015AY 2003-04

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Salil Aggarwal, Adv. &For Respondent: Md. Mohsin Alam, CIT(DR)

Section 143(3)Section 153ASection 40A(3)

…sallowances, the same is not tenable. Reliance in this regard has been placed on the decision in case of State of Orissa vs. Maharaja Shri BP Singh Deo 76 ITR 690 (SC); Goodyear India Ltd. vs. ITO 73 ITD 189 (Del.); Hughes Escorts Communications Ltd. vs. JCIT 106 TTJ 1065 (Del.) among other cases. The appellant has placed a comparative chart to establish that expenditure has been incurred for the purpose of business of the appellant company in each of the year under consideration and no disallowance has been made in the past that is prior to framing of the impugned assessments for AY 2002-03 to 2008-09. Further i…