TRF Ltd. v. CIT

241 CTR 45High Court2011#17340 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Judgments citing TRF Ltd. v. CIT

Surana Mutha Bhansali, Pune vs. ACIT-Circle 5 Pune, Pune

In the result, the appeal filed by the assessee is partly allowed

ITA 1442/PUN/2023[2017-18]Status: DisposedITAT Pune28 Jun 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Sourabh Nayak, Addl.CIT
Section 143(2)Section 270A(1)Section 270A(9)Section 43CSection 80I

…f accounting, assessee was entitled to debit in its books of account for accounting year as against receipts which represented sale proceeds of said lands. Referring to the decision of the Hon‟ble High Court of Jharkhand in the case of TRF Ltd. vs. CIT (2011) 241 CTR 45 (Jharkhand) and the decision of the Hon‟ble High Court of Delhi in the case of CIT vs. Triveni Engg. & Industries Ltd. (2011) 336 ITR 374 (Del), he submitted that similar view has been taken wherein for recognizing the profit / loss in respect of the projects, where the assessee had made provision for expenses to be incurred upto the stage of 7 co…

M/S. Desai & Company, Hubli vs. JCIT, Hubli

In the result, one appeal of the assessee for A

ITA 1485/BANG/2016[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri V. Chandrasekar, AdvocateFor Respondent: Shri S. Tamil Selvam, JCIT DR
Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE SHRI N V VASUDEVAN, VICE PRESIDENT AND BEFORE SHRI ARUN KUMAR GARODIA, AM ITA No. 420 to 422/B/2014 & 1485/Bang/2016 Assessment Years : 2007 – 08 to 2010 – 11 M/s Desai & Company, PB Road, JCIT Range - 1, Vidyanagar, vs. Hubli Hubli PAN: AAAFD9759P APPELLANT RESPONDENT Assessee by : Shri V. Chandrasekar, Advocate Revenue by : Shri S. Tamil Selvam, JCIT DR Date of Hearing : 14.01.2020 Date of Pronouncement : 12.02.2020 O R D E R PER SHRI A.K. GARODIA, AM: These four appeals are filed by the assessee and these are directed against four separate orders of l…

M/S Desai & Co, Hubli vs. Addl..C.I.T., Hubli

In the result, one appeal of the assessee for A

ITA 422/BANG/2014[2009-10]Status: DisposedITAT Bangalore12 Feb 2020AY 2009-10

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri V. Chandrasekar, AdvocateFor Respondent: Shri S. Tamil Selvam, JCIT DR
Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE SHRI N V VASUDEVAN, VICE PRESIDENT AND BEFORE SHRI ARUN KUMAR GARODIA, AM ITA No. 420 to 422/B/2014 & 1485/Bang/2016 Assessment Years : 2007 – 08 to 2010 – 11 M/s Desai & Company, PB Road, JCIT Range - 1, Vidyanagar, vs. Hubli Hubli PAN: AAAFD9759P APPELLANT RESPONDENT Assessee by : Shri V. Chandrasekar, Advocate Revenue by : Shri S. Tamil Selvam, JCIT DR Date of Hearing : 14.01.2020 Date of Pronouncement : 12.02.2020 O R D E R PER SHRI A.K. GARODIA, AM: These four appeals are filed by the assessee and these are directed against four separate orders of l…

M/S Desai & Co, Hubli vs. Addl..C.I.T., Hubli

ITA 421/BANG/2014[2008-09]Status: DisposedITAT Bangalore12 Feb 2020AY 2008-09

…ITA Nos.420 to 422/B/2014 & 1485/B/2016 by observing that there may be probable omission and commission and inflation. He submitted that when affidavit and confirmations of all 39 customers is made available and 19 out of them were examined on random selection, this allegation of omission and commission and inflation is without any basis and therefore, entire disallowance should be deleted. Learned DR of the revenue supported the order of CIT (A). 6. We have considered the rival submissions. We find that confirming of 25% of the disallowance in A. Y. 2010 – 11 is without any basis. Hence, we feel it proper to del…

M/S Desai & Co, Hubli vs. Addl..C.I.T., Hubli

In the result, one appeal of the assessee for A

ITA 420/BANG/2014[2007-08]Status: DisposedITAT Bangalore12 Feb 2020AY 2007-08

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri V. Chandrasekar, AdvocateFor Respondent: Shri S. Tamil Selvam, JCIT DR
Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE SHRI N V VASUDEVAN, VICE PRESIDENT AND BEFORE SHRI ARUN KUMAR GARODIA, AM ITA No. 420 to 422/B/2014 & 1485/Bang/2016 Assessment Years : 2007 – 08 to 2010 – 11 M/s Desai & Company, PB Road, JCIT Range - 1, Vidyanagar, vs. Hubli Hubli PAN: AAAFD9759P APPELLANT RESPONDENT Assessee by : Shri V. Chandrasekar, Advocate Revenue by : Shri S. Tamil Selvam, JCIT DR Date of Hearing : 14.01.2020 Date of Pronouncement : 12.02.2020 O R D E R PER SHRI A.K. GARODIA, AM: These four appeals are filed by the assessee and these are directed against four separate orders of l…

TRF Ltd. v. CIT (241 CTR 45) — Cited in 5 Judgments | BharatTax