Suhner Exletroncis (P) Ltd. v. DICT

34 Taxmann.com 149High Court2013#9701 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2021.

Issues it is cited on

section 153c(1)mercantile system of accountingsection 40(a)section 145section 43brevenue expendituresection 28section 43section 37(1)cross objectioncommissioner (appeals)section 37

Judgments citing Suhner Exletroncis (P) Ltd. v. DICT

DCIT, Central Circle- 25, New Delhi vs. Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 716/DEL/2018[2000-01]Status: DisposedITAT Delhi14 Oct 2021AY 2000-01

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3959/DEL/2016[2010-11]Status: DisposedITAT Delhi14 Oct 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3958/DEL/2016[2009-10]Status: DisposedITAT Delhi14 Oct 2021AY 2009-10

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3957/DEL/2016[2008-09]Status: DisposedITAT Delhi14 Oct 2021AY 2008-09

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3956/DEL/2016[2006-07]Status: DisposedITAT Delhi14 Oct 2021AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3955/DEL/2016[2005-06]Status: DisposedITAT Delhi14 Oct 2021AY 2005-06

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3954/DEL/2016[2004-05]Status: DisposedITAT Delhi14 Oct 2021AY 2004-05

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3953/DEL/2016[2003-04]Status: DisposedITAT Delhi14 Oct 2021AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3952/DEL/2016[2002-03]Status: DisposedITAT Delhi14 Oct 2021AY 2002-03

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

De La Rue Cash Processing Solution Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

ITA 2671/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Jul 2018AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 145A

…DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 5017/DEL/2012 (ASSESSMENT YEAR-2007-08) I.T.A .No. 2671/DEL/2013 (ASSESSMENT YEAR-2008-09) CPS Cash Processing Solutions Vs DCIT Private Ltd. Circle-1(1), [Formerly known as-De La Rue Cash Gurgaon Processing Solutions India Pvt. Ltd. 1404, 14th Floor, Tower-B, Signature Towers, South City-1 Gurgaon 122001, Haryana AAACD6217H (RESPONDENT) (APPELLANT) Appellant by Sh. Rohit Tiwari, ADv Respondent by Sh. Sanjay Kumar Yadav, Sr. DR Date of Hearing 04.06.2018 Date of Pronouncement 03.07…

De La Rue Cash Systems India P, Ltd(Presently Known As - De La Rue Cash Processing Solutins P.Ltd, Gurgaon vs. ITO 1(1)(2), Mumbai

ITA 5017/MUM/2012[2007-08]Status: DisposedITAT Delhi03 Jul 2018AY 2007-08

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 145A

…DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 5017/DEL/2012 (ASSESSMENT YEAR-2007-08) I.T.A .No. 2671/DEL/2013 (ASSESSMENT YEAR-2008-09) CPS Cash Processing Solutions Vs DCIT Private Ltd. Circle-1(1), [Formerly known as-De La Rue Cash Gurgaon Processing Solutions India Pvt. Ltd. 1404, 14th Floor, Tower-B, Signature Towers, South City-1 Gurgaon 122001, Haryana AAACD6217H (RESPONDENT) (APPELLANT) Appellant by Sh. Rohit Tiwari, ADv Respondent by Sh. Sanjay Kumar Yadav, Sr. DR Date of Hearing 04.06.2018 Date of Pronouncement 03.07…

Suhner Exletroncis (P) Ltd. v. DICT (34 Taxmann.com 149) — Cited in 11 Judgments | BharatTax