State of Rajasthan v. M/s Man Industrial Corporation Ltd.

1 SCC 567Reported decision1969#11958 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2007 to 2023.

Issues it is cited on

section 9(l)(vii)section 44bbbsection 9(2)commercial substancesection 9(l)section 59section 44bbsection 44bfees for included servicestransfer of capital assetassistant directorsection 9(1)(vii)

Judgments citing State of Rajasthan v. M/s Man Industrial Corporation Ltd.

Dsd Noell Gmbh, New Delhi vs. DCIT Circle-1(2)(2) International Taxation, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1619/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. DCIT Circle -1(2)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are allowed

ITA 115/DEL/2021[2017-18]Status: DisposedITAT Delhi21 Nov 2023AY 2017-18

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 7282/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Nov 2023AY 2016-17

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 7070/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Nov 2023AY 2015-16

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 6190/DEL/2017[2014-15]Status: DisposedITAT Delhi21 Nov 2023AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeals of the assessee are allowed

ITA 255/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2023AY 2012-13

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3186/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2023AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Ishikawajma-Harima Heavy Industries Ltd vs. Director of Income Tax, Mumbai

The appeal is allowed in part and to

C.A. No.-000009-000009 - 2007Supreme Court04 Jan 2007
For Respondent: Director of Income Tax, Mumbai
Section 241

…the following decisions : N. Khadervali Sahib (Dead) by L.Rs. and Another v. N. Gudu Sahib (Dead) and Others [(2003) 3 SCC 229]; Hindustan Shipyard Ltd. v. State of A.P. [(2000) 6 SCC 579]; State of Rajasthan v. M/s Man Industrial Corporation Ltd. [(1969) 1 SCC 567], K.S. Subbiah Pillai v. Commissioner of Income Tax [(1999) 3 SCC 170]; M/s Patnaik and Co. Ltd. v. Commissioner of Income Tax, Orissa [(1986) 4 SCC 16]; BSES Ltd. (Now Reliance Energy Ltd.) v. Fenner India Ltd. and Another [(2006) 2 SCC 728]. The said decisions, in our considered view, are not applicable herein. In Khadervali Sahib…

State of Rajasthan v. M/s Man Industrial Corporation Ltd. (1 SCC 567) — Cited in 8 Judgments | BharatTax