Trib.) CIT v. India Advantage Fund VII

78 Taxmann.com 301High Court2017#9886 most cited

What is Trib.) CIT v. India Advantage Fund VII authority for?

Income of a determinate trust is assessed in the hands of the beneficiaries, and such a trust is entitled to pass-through status.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

CIT v. India Advantage Fund VII · determinate trust · beneficiaries · pass through status · income assessment

Judgments citing Trib.) CIT v. India Advantage Fund VII

Income Tax Officer, Jaipur vs. Rvcf Trust-II, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 198/JPR/2022[2011-12]Status: DisposedITAT Jaipur31 Oct 2022AY 2011-12

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

For Appellant: Shri Anil Goyal (CA) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 10Section 143(1)Section 143(2)Section 166Section 199Section 2(15)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 198/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke RVCF Trust-II, Income Tax Officer, 7th Floor Ganga Hights, Tonk Road, Jaipur. Vs. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTR 3535L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Anil Goyal (CA) & Shri Anurag Goyal (CA) jktLo d…

ITO 23(1)(2), Mumbai vs. Il & Fs Orix Trust, Mumbai

In the result, appeal of the revenue is dismissed

ITA 4792/MUM/2017[2010-11]Status: DisposedITAT Mumbai15 Jan 2020AY 2010-11

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm The Ito-23(1)(2) Vs. M/S. Il & Orix Trust Room No.18, Matru Mandir The Il & Fs Financial Grant Road Centre Mumbai – 400007 Plot No.C-22, G-Block Bandra Kurla Complex Bandra East Mumbai - 400051 Pan/Gir No. Aaat16277K (Appellant) .. (Respondent)

Section 143(3)Section 161Section 61

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH, JM The ITO-23(1)(2) Vs. M/s. IL And Orix Trust Room No.18, Matru Mandir The IL & FS Financial Grant Road Centre Mumbai – 400007 Plot No.C-22, G-Block Bandra Kurla Complex Bandra East Mumbai - 400051 PAN/GIR No. AAAT16277K (Appellant) .. (Respondent) Revenue by Shri S.K. Jain Assessee by Shri Sandeep Bhalla Date of Hearing 13/01/2020 Date of Pronouncement 15/01/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4792/Mum/2017 for A.Y.2010-11 arises out of the order by the ld. Commissione…

T vs. Shriram Growth Fund, Chennai

In the result, both the Miscellaneous Petitions filed by the assessee are allowed

ITA 347/CHNY/2018[2014-15]Status: DisposedITAT Chennai15 Nov 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.344, 345, 346 & 347/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12 To 2014-15

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Ms. D. Kumutha, JCIT

…आयकर अपील"य अ"धकरण,‘बी’"यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीएन.आर.एस. गणेशन,"या"यकसद"य एवं "ी ए. मोहन अलंकामणी,लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.344, 345, 346 & 347/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12 to 2014-15 M/s TVS Shriram Growth Fund, The Income Tax Officer, “Jayalakshmi Estate”, v. Non Corporate Ward 3(5), 29, (Old No.8), Haddows Road, Chennai - 600 034. Chennai - 600 006. PAN : AABTT 5582 H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by…

T vs. Shriram Growth Fund, Chennai

In the result, both the Miscellaneous Petitions filed by the assessee are allowed

ITA 346/CHNY/2018[2013-14]Status: DisposedITAT Chennai15 Nov 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.344, 345, 346 & 347/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12 To 2014-15

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Ms. D. Kumutha, JCIT

…आयकर अपील"य अ"धकरण,‘बी’"यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीएन.आर.एस. गणेशन,"या"यकसद"य एवं "ी ए. मोहन अलंकामणी,लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.344, 345, 346 & 347/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12 to 2014-15 M/s TVS Shriram Growth Fund, The Income Tax Officer, “Jayalakshmi Estate”, v. Non Corporate Ward 3(5), 29, (Old No.8), Haddows Road, Chennai - 600 034. Chennai - 600 006. PAN : AABTT 5582 H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by…

T vs. Shriram Growth Fund, Chennai

In the result, both the Miscellaneous Petitions filed by the assessee are allowed

ITA 345/CHNY/2018[2012-13]Status: DisposedITAT Chennai15 Nov 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.344, 345, 346 & 347/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12 To 2014-15

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Ms. D. Kumutha, JCIT

…आयकर अपील"य अ"धकरण,‘बी’"यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीएन.आर.एस. गणेशन,"या"यकसद"य एवं "ी ए. मोहन अलंकामणी,लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.344, 345, 346 & 347/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12 to 2014-15 M/s TVS Shriram Growth Fund, The Income Tax Officer, “Jayalakshmi Estate”, v. Non Corporate Ward 3(5), 29, (Old No.8), Haddows Road, Chennai - 600 034. Chennai - 600 006. PAN : AABTT 5582 H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by…

T vs. Shriram Growth Fund, Chennai

In the result, both the Miscellaneous Petitions filed by the assessee are allowed

ITA 344/CHNY/2018[2011-12]Status: DisposedITAT Chennai15 Nov 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.344, 345, 346 & 347/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12 To 2014-15

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Ms. D. Kumutha, JCIT

…आयकर अपील"य अ"धकरण,‘बी’"यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीएन.आर.एस. गणेशन,"या"यकसद"य एवं "ी ए. मोहन अलंकामणी,लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.344, 345, 346 & 347/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12 to 2014-15 M/s TVS Shriram Growth Fund, The Income Tax Officer, “Jayalakshmi Estate”, v. Non Corporate Ward 3(5), 29, (Old No.8), Haddows Road, Chennai - 600 034. Chennai - 600 006. PAN : AABTT 5582 H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by…

T vs. Shriram Growth Fund, Chennai

In the result, the Appeal of the assessee is partly allowed and the Revenue’s appeals dismissed

ITA 982/CHNY/2016[2010-11]Status: DisposedITAT Chennai07 Jun 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Mr.Percy J. Pardewalla, Sr
Section 10Section 115Section 161(1)Section 164Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1345 & 1401/Mds/2016 "नधा*रण वष* /Assessment Years: 2009-10 & 2010-11 Vs. The Income Tax Officer, Non- M/s.TVS Shriram Growth Corporate Ward 3(5), Room Fund, No.249A, Ambujammal No.632E, 6th Floor, Wanaparthy Street, Off. TTK Road, Near Block, 121, Mahatma Gandhi Road, Alwarpet Post Office, Nungambakkam, Chennai-600 034. Alwarpet, C…

T vs. Shriram Growth Fund, Chennai

In the result, the Appeal of the assessee is partly allowed and the Revenue’s appeals dismissed

ITA 981/CHNY/2016[2009-10]Status: DisposedITAT Chennai07 Jun 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Mr.Percy J. Pardewalla, Sr
Section 10Section 115Section 161(1)Section 164Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1345 & 1401/Mds/2016 "नधा*रण वष* /Assessment Years: 2009-10 & 2010-11 Vs. The Income Tax Officer, Non- M/s.TVS Shriram Growth Corporate Ward 3(5), Room Fund, No.249A, Ambujammal No.632E, 6th Floor, Wanaparthy Street, Off. TTK Road, Near Block, 121, Mahatma Gandhi Road, Alwarpet Post Office, Nungambakkam, Chennai-600 034. Alwarpet, C…

T vs. Shriram Growth Fund, Chennai

In the result, the Appeal of the assessee is partly allowed and the Revenue’s appeals dismissed

ITA 1902/CHNY/2016[2009-10]Status: DisposedITAT Chennai07 Jun 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Mr.Percy J. Pardewalla, Sr
Section 10Section 115Section 161(1)Section 164Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1345 & 1401/Mds/2016 "नधा*रण वष* /Assessment Years: 2009-10 & 2010-11 Vs. The Income Tax Officer, Non- M/s.TVS Shriram Growth Corporate Ward 3(5), Room Fund, No.249A, Ambujammal No.632E, 6th Floor, Wanaparthy Street, Off. TTK Road, Near Block, 121, Mahatma Gandhi Road, Alwarpet Post Office, Nungambakkam, Chennai-600 034. Alwarpet, C…

ITO, Chennai vs. Tvs Shriram Growth Fund, Chennai

In the result, the Appeal of the assessee is partly allowed and the Revenue’s appeals dismissed

ITA 1401/CHNY/2016[2010-11]Status: DisposedITAT Chennai07 Jun 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Mr.Percy J. Pardewalla, Sr
Section 10Section 115Section 161(1)Section 164Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1345 & 1401/Mds/2016 "नधा*रण वष* /Assessment Years: 2009-10 & 2010-11 Vs. The Income Tax Officer, Non- M/s.TVS Shriram Growth Corporate Ward 3(5), Room Fund, No.249A, Ambujammal No.632E, 6th Floor, Wanaparthy Street, Off. TTK Road, Near Block, 121, Mahatma Gandhi Road, Alwarpet Post Office, Nungambakkam, Chennai-600 034. Alwarpet, C…

ITO, Chennai vs. Tvs Shriram Grwoth Fund, Chennai

In the result, the Appeal of the assessee is partly allowed and the Revenue’s appeals dismissed

ITA 1345/CHNY/2016[2009-10]Status: DisposedITAT Chennai07 Jun 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Mr.Percy J. Pardewalla, Sr
Section 10Section 115Section 161(1)Section 164Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1345 & 1401/Mds/2016 "नधा*रण वष* /Assessment Years: 2009-10 & 2010-11 Vs. The Income Tax Officer, Non- M/s.TVS Shriram Growth Corporate Ward 3(5), Room Fund, No.249A, Ambujammal No.632E, 6th Floor, Wanaparthy Street, Off. TTK Road, Near Block, 121, Mahatma Gandhi Road, Alwarpet Post Office, Nungambakkam, Chennai-600 034. Alwarpet, C…

Trib.) CIT v. India Advantage Fund VII (78 Taxmann.com 301) — Cited in 11 Judgments | BharatTax