Trib) 2.CIT v. Dhanrajgirji Raja Narasingirji

19 Taxmann.com 64High Court2012#15229 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 36(1)(vii)Section 142(1)Section 143(2)Section 143(3)Section 234A Section 234B Section 234C Section 234D

Issues it is cited on

business interest

Judgments citing Trib) 2.CIT v. Dhanrajgirji Raja Narasingirji

RATNAKAR SECURITIES PRIVATE LIMITED,AHMEDABAD vs. DCIT - 1(1)(1), AHMEDABAD

In the result, Ground No. 1 of the assessee’s appeal is allowed for statistical purposes

ITA 773/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad19 Jun 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Rignesh Das, Sr. DR

Section 234ASection 271(1)(c)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.773/Ahd/2023 (Assessment Year: 2016-17) Ratnakar Securities Pvt. Ltd., Vs. Assistant Commissioner of 304, Sankalp Square-II, Income Tax, Circle-1(3), Nr. Jalaram Mandir Crossing, Ahmedabad Ellis Bridge, Paldi, (Presently Jurisdiction with Gujarat-380006 Deputy Commissioner of Income Tax-1(1)(1), Ahmedabad) [PAN No.AAACR7287D] (Appellant) .. (Respondent) Appellant by : Shri Sapnesh Sheth, C.A. Respondent by: Shri Rignesh Das, Sr. DR Date of Hearing 13.06.2…

USHAKIRON MOVIES PRIVATE LIMITED,RAMOJI FILM CITY vs. ACIT., CIRCLE-5(1), HYDERABAD

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

ITA 541/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 May 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.541/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) M/S. Ushakiron Movies (P) Ltd Vs. Acit Ramoji Film City, Hyderabad Circle 5 (1) Pan:Aaacu2689L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate V. Siva Kumar राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/02/2025 घोषणा की तारीख/Pronouncement: 07/05/2025 आदेश/Order

For Appellant: Advocate V. Siva KumarFor Respondent: : Dr. Sachin Kumar, DR

Section 143(3)Section 28Section 36(1)(vii)Section 36(2)(i)

…ITA No 541 of 2024 Ushakiran Movies P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.541/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) M/s. Ushakiron Movies (P) Ltd Vs. ACIT Ramoji Film City, Hyderabad Circle 5 (1) PAN:AAACU2689L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate V. Siva Kumar राज" व "ारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 13/02/2025 घोषणा की तारीख/Pronouncement: 07/05/…

M/S A.C.CHOKSHI SHARE BROKERS PVT LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), MUMBAI

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

ITA 2990/MUM/2022[2015-16]Status: DisposedITAT Mumbai23 Jan 2024AY 2015-16

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadalem/S. Ac Chokshi Acit, Cc-1(3) Share Brokers Pvt Ltd, 905, 9Th Floor, बनाम/ 2Nd Floor, Itts House, Pratishtha Bhavan, Vs. 28K Dubash Marg, Old Cgo Annex, Kala Ghoda, Fort, M.K.Road, Mumbai-400023. Mumbai-400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabca3464E (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri.Dharan Gandhi.ARFor Respondent: Shri.Manoj Kumar Sinha.DR

Section 271(1)(C)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. AC Chokshi ACIT, CC-1(3) Share Brokers Pvt Ltd, 905, 9th Floor, बनाम/ 2nd Floor, ITTS House, Pratishtha Bhavan, Vs. 28K Dubash Marg, Old CGO Annex, Kala Ghoda, Fort, M.K.Road, Mumbai-400023. Mumbai-400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA3464E (""थ" / Respondent) (अपीलाथ" /Appellant) Assessee by : Shri.Dharan Gandhi.AR Revenue by : Shri.Manoj Kumar Sinha.DR सुनवाई की तारीख / Date of Hearing 08/12/2023 घोषणा की तारीख /Date of Pronouncement 23/01/2024 आदे…

SYSTEMATIX SHARES AND STOCKS INDIA LTD.,MUMBAI vs. ACIT, CHENNAI

In the result the appeal of the assessee is partly allowed

ITA 2870/CHNY/2016[2010-11]Status: DisposedITAT Chennai11 May 2017AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2870/Mds/2016 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Systematix Shares & Stocks V. The Asst. Commissioner Of India Ltd., Income Tax, 2Nd Floor, Jk Somani Building, Company Circle – Vi(4), British Hotel Lane, Chennai-34. Fort Mumbai – 400 001 Pan: Aaecs8827N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N R Suresh, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Jcit सुनवाई क" तारीख/Date Of Hearing : 16.03.2017 घोषणा क" तारीख/Date Of Pronouncement : 11.05.2017

For Appellant: Shri N R Suresh, CAFor Respondent: Shri Shiva Srinivas, JCIT

Section 143(3)Section 14ASection 250(6)Section 36(1)(vii)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी,लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER, AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2870/Mds/2016 िनधा"रण वष" / Assessment Year : 2010-11 M/s. Systematix Shares and Stocks v. The Asst. Commissioner of India Ltd., Income Tax, 2nd Floor, JK Somani Building, Company Circle – VI(4), British Hotel Lane, Chennai-34. Fort Mumbai – 400 001 PAN: AAECS8827N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Sh…

MOTILAL OSWAL SECURITIES LTD,MUMBAI vs. ACIT CEN CIR E (ERSTWHILE ACIT CC 22, MUMBAI

In the result, appeal of the Revenue is dismissed whereas appeal of the assessee is allowed in part, in terms indicated hereinabove

ITA 633/MUM/2015[2011-12]Status: DisposedITAT Mumbai31 Mar 2017AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S.Motilal Oswal Securities Vs. Acit Cc 3, Mumbai – 400 Ltd., Motilal Oswal Tower 020 Rahimtullah Sayani Road, Opposite Parel Ist Depot, Prabhadevi, Mumbai – 400 025 Pan/Gir No. Aaacd3654Q Appellant) .. Respondent) Acit- Cc-3(3), Mumbai - Vs. M/S.Motilal Oswal Securities 400020 Ltd., Motilal Oswal Tower Rahimtullah Sayani Road, Opposite Parel Ist Depot, Prabhadevi, Mumbai – 400 025 Pan/Gir No. Aaacd3654Q Appellant) .. Respondent) Assessee By Mr. Vijay Mehta Revenue By Mr. Saurabh Rai

Section 143(3)Section 14ASection 32Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM M/s.Motilal Oswal Securities Vs. ACIT CC 3, Mumbai – 400 Ltd., Motilal Oswal Tower 020 Rahimtullah Sayani Road, Opposite Parel Ist Depot, Prabhadevi, Mumbai – 400 025 PAN/GIR No. AAACD3654Q Appellant) .. Respondent) ACIT- CC-3(3), Mumbai - Vs. M/s.Motilal Oswal Securities 400020 Ltd., Motilal Oswal Tower Rahimtullah Sayani Road, Opposite Parel Ist Depot, Prabhadevi, Mumbai – 400 025 PAN/GIR No. AAACD3654Q Appellant) .. Respondent) Assessee by Mr. Vijay Mehta Revenue by Mr. Saurabh Rai Date of Hearing 08/0…

ITO 7(1)(3), MUMBAI vs. HALCYON RESOURCES & MANGEMENT PVT. LTD., MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2616/MUM/2016[2012-13]Status: DisposedITAT Mumbai30 Nov 2016AY 2012-13

Bench: Shri G.S.Pannuthe Ito 7(1)(3), R.No.1104, 11Th Floor, Pratishta Bhavan, Mk Road, Mumbai 400 020 ...... Appellant Vs. M/S.Halcyon Resources & Management Pvt. Ltd., 103, Rajguru Apaprtment, Baburao Parulekar Marg, Dadar (W), Mumbai 400028. Pan:Aabch 4904C .... Respondent

For Appellant: Shri S.R.KirtaneFor Respondent: Shri Vimal Punmiya

Section 143(3)Section 36(1)(vii)Section 36(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER The ITO 7(1)(3), R.No.1104, 11th Floor, Pratishta Bhavan, MK Road, Mumbai 400 020 ...... Appellant Vs. M/s.Halcyon Resources & Management Pvt. Ltd., 103, Rajguru Apaprtment, Baburao Parulekar Marg, Dadar (W), Mumbai 400028. PAN:AABCH 4904C .... Respondent Appellant by : Shri S.R.Kirtane Respondent by : Shri Vimal Punmiya Date of hearing : 28/11/2016 Date of pronouncement : 30/11/2016 ORDER The captioned appeal filed by the Revenue pertaining to assessment year 2012-13 is directed against an order passed…