Umakant B Agrawal v. DCIT

57 Taxmann.com 137Supreme Court of India2015#25281 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 143(3)Section 144 Section 145(3)Section 14A Section 30 Section 36(1)(iii)Section 37 Section 40(a)(ia)

Judgments citing Umakant B Agrawal v. DCIT

ACIT, Circle- 19(1), New Delhi vs. Ojas Industries (P) Ltd., New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 4143/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Feb 2024AY 2008-09

Bench: Dr. B. R. R. Kumarshri Yogesh Kumar Us

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 14ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Yogesh Kumar US, Judicial Member ITA No. 3714/Del/2017 : Asstt. Year: 2008-09 Ojas Industries (P) Ltd., Vs The DCIT, Circle 19(1), New Delhi 207, Essel House, 10 Asaf Ali Road, New Delhi 110002 (ASSESSEE) (RESPONDENT) PAN No. AAACO 1004 B ITA No. 4413/Del/2017 : Asstt. Year: 2008-09 The ACIT, Circle 19(1), New Delhi Vs Ojas Industries (P) Ltd., 207, Essel House, 10 Asaf Ali Road, New Delhi 110002 (ASSESSEE) (RESPONDENT) PAN No. AAACO 1004 B Assessee by : Sh. K.V.S.R. Krishna, CA Sh. N.K. Garg, Adv.…

M/S. Ojas Industries (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 3714/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Feb 2024AY 2008-09

Bench: Dr. B. R. R. Kumarshri Yogesh Kumar Us

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 14ASection 37

DCIT, Chennai vs. Maha Hydraulics Pvt Ltd., Kancheepuram

In the result, the appeal of the Revenue stands allowed

ITA 907/CHNY/2016[2012-13]Status: DisposedITAT Chennai09 Jan 2020AY 2012-13

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.907/Chny/2016 धनिाजरण वर्ज Assessment Year: 2012-13 The Deputy Commissioner Of Income M/S. Maha Hydraulics Private Tax, Limited, Corporate Circle 4 (1), Vs. Plot No.F-62, Sipcot Industrial Chennai – 600 034. Complex, Irungattukottai, Sriperumbudur, Kancheepuram – 602 105 Tamil Nadu [Pan: Aaccm 4090R] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By : Mr. A. Sundararajan, Addl.Cit प्रत्यथी की ओर से /Respondent By : Mr. S. Sridhar, Advocate सुनवाई की तारीख/Date Of Hearing : 09.01.2020 घोर्णा की तारीख /Date Of Pronouncement : 09.01.2020 आदेश / O R D E R Per George Mathan:

For Appellant: Mr. A. Sundararajan, Addl.CITFor Respondent: Mr. S. Sridhar, Advocate

…o be allowed. It was a prayer that the order of the learned CIT(A) was liable to be reversed. :- 4 -: 4. The learned Departmental Representative placed reliance on the decision of the Hon’ble Supreme Court in the case of Umakant B. Agarwal reported in [2015] 57 Taxmann.com 137 as also in the decision of the Hon’ble Supreme Court in the case of Lachminarayan Madan Lal vs. Commissioner of Income Tax reported in [1972] 86 ITR 439 (SC) 5. In reply, the learned Authorized Representative submitted that the nature of the services and the rendering of the services has been categorically qualified by the assessee as als…