TMPN Murugesan v. CIT

49 Taxmann.com 526High Court2014#15908 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2019.

Judgments citing TMPN Murugesan v. CIT

Velavan Stores Jewellers, Tuticorin vs. ACIT Circle 1, Tuticorin

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2223/CHNY/2018[2015-16]Status: DisposedITAT Chennai29 Nov 2019AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 2223/Chny/2018 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Velavan Stores Jewellers, The Assistant Commissioner Of 51, Gin Factory Road, Vs. Income Tax, Tuticorin 628 001. Circle 1, [Pan:Aagfv3014M] Tuticorin. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Devanathan, Advocate Shri A. Sundararajan, Addl. Cit ""थ" की ओर से/Respondent By : सुनवाई की तारीख/ Date Of Hearing : 14.11.2019 घोषणा की तारीख /Date Of Pronouncement : 29.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Madurai – 1, Madurai, Dated 25.05.2018 Relevant To The Assessment Year 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri N. Devanathan, Advocate
Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी इंट"री रामा राव, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Inturi Rama Rao, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. No. 2223/Chny/2018 िनधा"रण वष"/Assessment Year: 2015-16 M/s. Velavan Stores Jewellers, The Assistant Commissioner of 51, Gin Factory Road, Vs. Income Tax, Tuticorin 628 001. Circle 1, [PAN:AAGFV3014M] Tuticorin. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Devanathan, Advocate Shri A. Sundararajan, Addl. CIT "…

ACIT, Central Circle-1, Madurai vs. Thevanesam Erudhaya Ammal Educational Trust, Tuticorin

In the result, all the appeals filed by the Revenue are partly allowed for statistical purposes

ITA 231/CHNY/2018[2014-15]Status: DisposedITAT Chennai12 Oct 2018AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Dr. M. Srinivasa Rao, CIT-DRFor Respondent: Ms. K. Hemalatha, CA
Section 12ASection 132Section 143(3)Section 69B

…आयकर अपीलीय अिधकरण, ‘‘डी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A.Nos.228, 229, 230 & 231/Chny/2018 Assessment Year: 2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner of M/s. Thevanesam Erydhaya Ammal Income Tax, Central Circle 1, Vs. Educational Trust, 3/52, Madurai. Krishnarajapuram, Tuticorin 628 002. [PAN: AABTT6948F] (Appellant) (Respondent) अपीलाथ" की ओर से / Appellant by : Dr. M. Srinivasa Rao, CI…

ACIT, Central Circle-1, Madurai vs. Thevanesam Erudhaya Ammal Educational Trust, Tuticorin

In the result, all the appeals filed by the Revenue are partly allowed for statistical purposes

ITA 230/CHNY/2018[2013-14]Status: DisposedITAT Chennai12 Oct 2018AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Dr. M. Srinivasa Rao, CIT-DRFor Respondent: Ms. K. Hemalatha, CA
Section 12ASection 132Section 143(3)Section 69B

…आयकर अपीलीय अिधकरण, ‘‘डी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A.Nos.228, 229, 230 & 231/Chny/2018 Assessment Year: 2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner of M/s. Thevanesam Erydhaya Ammal Income Tax, Central Circle 1, Vs. Educational Trust, 3/52, Madurai. Krishnarajapuram, Tuticorin 628 002. [PAN: AABTT6948F] (Appellant) (Respondent) अपीलाथ" की ओर से / Appellant by : Dr. M. Srinivasa Rao, CI…

ACIT, Central Circle-1, Madurai vs. Thevanesam Erudhaya Ammal Educational Trust, Tuticorin

In the result, all the appeals filed by the Revenue are partly allowed for statistical purposes

ITA 229/CHNY/2018[2012-13]Status: DisposedITAT Chennai12 Oct 2018AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Dr. M. Srinivasa Rao, CIT-DRFor Respondent: Ms. K. Hemalatha, CA
Section 12ASection 132Section 143(3)Section 69B

…आयकर अपीलीय अिधकरण, ‘‘डी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A.Nos.228, 229, 230 & 231/Chny/2018 Assessment Year: 2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner of M/s. Thevanesam Erydhaya Ammal Income Tax, Central Circle 1, Vs. Educational Trust, 3/52, Madurai. Krishnarajapuram, Tuticorin 628 002. [PAN: AABTT6948F] (Appellant) (Respondent) अपीलाथ" की ओर से / Appellant by : Dr. M. Srinivasa Rao, CI…

ACIT, Central Circle-1, Madurai vs. Thevanesam Erudhaya Ammal Educational Trust, Tuticorin

In the result, all the appeals filed by the Revenue are partly allowed for statistical purposes

ITA 228/CHNY/2018[2011-12]Status: DisposedITAT Chennai12 Oct 2018AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Dr. M. Srinivasa Rao, CIT-DRFor Respondent: Ms. K. Hemalatha, CA
Section 12ASection 132Section 143(3)Section 69B

…आयकर अपीलीय अिधकरण, ‘‘डी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A.Nos.228, 229, 230 & 231/Chny/2018 Assessment Year: 2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner of M/s. Thevanesam Erydhaya Ammal Income Tax, Central Circle 1, Vs. Educational Trust, 3/52, Madurai. Krishnarajapuram, Tuticorin 628 002. [PAN: AABTT6948F] (Appellant) (Respondent) अपीलाथ" की ओर से / Appellant by : Dr. M. Srinivasa Rao, CI…

Heera Chand Jain, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 309/JPR/2016[2008-09]Status: DisposedITAT Jaipur25 Apr 2017AY 2008-09
For Appellant: Shri S.R. Sharma (CA)For Respondent: Smt. Poonam Rai (DCIT)
Section 133ASection 142ASection 143(3)

…has held that deduction up to 30% on account of applying CPWD rates in place of State PWD rates and 15% deduction for self supervision is justified. Such view was also upheld by the Hon’ble Madras High Court in the case of CIT vs. Raja R. Govind Rajan (2014) 49 Taxmann.com 526 (Mad). He further submitted that the allocation of total cost valued by A.V.O. in the ratio of construction in F.Y. 2007-08 at 86.137% and in A.Y. 2010-11 @ 13.877% is not justified due to construction period was beyond that also and the cost of construction must have be allocated for the F.Y. 2007-08, 2008-09, 2010-11, 2011-12, 2012-13…

TMPN Murugesan v. CIT (49 Taxmann.com 526) — Cited in 6 Judgments | BharatTax