Truine Projects Pvt. Ltd. v. JCIT

77 Taxmann.com 40High Court2017#21374 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 32 Section 36(1)(iii)Section 37(1)

Issues it is cited on

business transfer agreement depreciation on goodwill going concern slump sale colourable device block of assets intangible assets previous year transfer prescribed company business

Judgments citing Truine Projects Pvt. Ltd. v. JCIT

DCIT., Circle 8(1), Hyderabad vs. East India Petroleum Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 1087/HYD/2024[2018-19]Status: DisposedITAT Hyderabad06 Feb 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.1087/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Deputy Commissioner Of Vs. East India Petroleum Income Tax Limited Circle-8(1)(Incharge) Hyderabad Hyderabad [Pan : Aaace4494K] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri H.Srinivasulu, Ar रधजस् व द्वधरध/Revenue By: Ms.M.Narmada, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 16/01/2025 घोर्णध की तधरीख/Date Of 06/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Revenue Is Directed Against Order Dated 19.08.2024 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”], National Faceless Appeal Centre (Nfac), Delhi, Pertaining To A.Y.2018-19. 2. The Brief Facts Of The Case Are That The Assessee, Engaged In The Business Of Providing Terminalling Services To Oil Marketing Companies For Storage Of Bulk Liquid Products Including Fuels Like High Speed Diesel, Motor Spirit, Petroleum

For Appellant: Shri H.Srinivasulu, ARFor Respondent: Ms.M.Narmada, CIT-DR

Section 32

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narsimha Chary, Judicial Member आ.अपी.सं /ITA No.1087/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Deputy Commissioner of Vs. East India Petroleum Income Tax Limited Circle-8(1)(incharge) Hyderabad Hyderabad [PAN : AAACE4494K] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri H.Srinivasulu, AR रधजस् व द्वधरध/Revenue by: Ms.M.Narmada, CIT-DR सुिवधई की तधरीख/Date of Hearing: 16/01/2025 घोर्णध की तधरीख/Date of 06/02/2025 Pronouncement: आदेश /…

Tek Systems Global Services Private Limited, Hyderbad vs. DCIT, Circle-2(1), Hyderbad

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

ITA 487/HYD/2022[2018-19]Status: DisposedITAT Hyderabad05 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) Tek Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad Pan:Aabcf1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms. K. Amulya, Ca रधजस् व द्वधरध/Revenue By:: Shri Jeevan Lal Lavidiya, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncement: 05/07/2024 आदेश/Order

For Appellant: Ms. K. Amulya, CAFor Respondent: : Shri Jeevan Lal Lavidiya

Section 143(3)Section 144BSection 144C(13)Section 270A

…ITA No 487 of 2022 TEK Systems Global Services P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) TEK Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad PAN:AABCF1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Ms. K. Amulya, CA रधजस् व द्वधरध/Revenue by:: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncem…

Teksystems Global Services Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

In the result, appeal of the assessee is allowed as directed above

ITA 290/HYD/2023[2017-18]Status: DisposedITAT Hyderabad09 Feb 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Ms. Amulya K. ARFor Respondent: Shri Shakeer Ahamed, DR

Section 32

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 290/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) TEKsystems Global Services Vs. Deputy Commissioner of Pvt. Ltd., Income Tax, Hyderabad Circle-2(1), [PAN No. AABCF1518Q] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Ms. Amulya K. AR रधजस्‍व द्वधरध/Revenue by: Shri Shakeer Ahamed, DR सुिवधई की तधरीख/Date of hearing: 31/01/2024 घोर्णध की तधरीख/Pronounc…

Nelco Ltd., Mumbai vs. A.C.I.T. RG. 15(2)(1), Mumbai

In the result, appeal of assessee is dismissed

ITA 3825/MUM/2019[2011-12]Status: DisposedITAT Mumbai15 Dec 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Asst. Commissioner Of Income Tax, Range 15(2)(1) Nelco Limited Room No.357, 2Nd Floor, El-6, Electronic Zone, Mahape, Navi Mumbai-400710 Vs. Aaykar Bhavan, M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1983C

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri S. Srinivasu, CIT DR

Section 115JSection 143(2)Section 143(3)Section 50B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Asst. Commissioner of Income Tax, Range 15(2)(1) Nelco Limited Room No.357, 2nd Floor, El-6, Electronic Zone, Mahape, Navi Mumbai-400710 Vs. Aaykar Bhavan, M.K. Road, Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1983C Assessee by : Shri Percy Pardiwala, Sr. Adv. Shri Paras Savla, Adv. Shri Harsh Shah, Adv. Revenue by : Shri S. Srinivasu, CIT DR Date of hearing: 25.09.2023 Date of pronouncement 15.12.2023 : O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Nelco…