United Breweries Ltd. v. ACIT

229 Taxmann 113High Court2015#19966 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Judgments citing United Breweries Ltd. v. ACIT

DCIT Corporate Circle 3(2), Chennai vs. Zylog Systems Limited, Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 2048/CHNY/2017[2011-12]Status: DisposedITAT Chennai07 Dec 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 2048/Chny/2017 िनधा"रण वष" / Assessment Year: 2011-12 Deputy Commissioner Of M/S. Zylog Systems Limited, Income-Tax, V. No. 155, Thiruvalluvar Salai, Corporate Circle -3(2), Kumaran Nagar Sholinganallur, Chennai – 600 034. Chennai – 600 119. [Pan: Aaacz-1086-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Hema Bhupal, Jcit ""यथ" क" ओर से/Respondent By : Shri. D. Palanivel, Advocate सुनवाई क" तारीख/Date Of Hearing : 01.12.2022 घोषणा क" तारीख/Date Of Pronouncement : 07.12.2022

For Appellant: Shri. D. Hema Bhupal, JCITFor Respondent: Shri. D. Palanivel, Advocate
Section 10(34)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2048/Chny/2017 िनधा"रण वष" / Assessment Year: 2011-12 Deputy Commissioner of M/s. Zylog Systems Limited, Income-Tax, v. No. 155, Thiruvalluvar Salai, Corporate Circle -3(2), Kumaran Nagar Sholinganallur, Chennai – 600 034. Chennai – 600 119. [PAN: AAACZ-1086-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. D. Hema…

ACIT 12(1)(1), Mumbai vs. Associated Hospitality Ltd Developers P. Ltd, Mumbai

ITA 1348/MUM/2017[2013-14]Status: DisposedITAT Mumbai17 May 2019AY 2013-14

Bench: Shri Mahavir Singh & Shri G. Manjunathaassessment Year 2013-14 Dcit-12(1)(1), M/S Associated Hospitality & Room No.223, 02Nd Floor, Developers Pvt. Ltd. बनाम/ Aayakar Bhavan, 4Th Floor, Techniplex-1, Off. Vs. M.K. Road, Veer Savarkar Flyover, Mumbai-400020 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca7847P Shri Anadi Varma Cit-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Rajesh S. Shah

Section 143(3)Section 2(22)(e)Section 36Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri MAHAVIR SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year 2013-14 DCIT-12(1)(1), M/s Associated Hospitality & Room No.223, 02nd Floor, Developers Pvt. Ltd. बनाम/ Aayakar Bhavan, 4th Floor, Techniplex-1, Off. Vs. M.K. Road, Veer Savarkar Flyover, Mumbai-400020 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AAFCA7847P Shri Anadi Varma CIT-DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assessee by Shri Rajesh S. Shah 20/02/2019 सुनव…

Cosmos Industries Ltd., Ghaziabad vs. DCIT, New Delhi

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

ITA 3730/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 Cosmos Industries Ltd., Vs. Dcit, C/O Garg R. Kumar & Associates, Cas, Circle-3(1), 7, Advocate Chambers, New Delhi. Raj Nagar District Centre, Above Dominos Pizza, Ghaziabad. Pan: Aaacc6682R (Appellant) (Respondent) Assessee By : Shri Akhilesh Kumar, Advocate Revenue By : Shri Anil Katoch, Sr.Dr Date Of Hearing : 17.12.2018 Date Of Pronouncement : 31.12.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 18Th March, 2015 Of The Cit(A)-14, New Delhi, Relating To Assessment Year 2010-11. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company & Is Engaged In The Business Of Manufacturing & Trading Of Sugar. It Filed Its Return Of Income On 31St March, 2011 Declaring Total Income Of Rs.3,36,93,430/- & Income U/S 115Jb At Rs.4,01,70,500/-. This Case Was Selected For Scrutiny By Issue Of Statutory Notices. During The Course Of Assessment Proceedings, The Assessing

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri Anil Katoch, Sr.DR
Section 115JSection 2(14)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Cosmos Industries Ltd., Vs. DCIT, C/o Garg R. Kumar & Associates, CAs, Circle-3(1), 7, Advocate Chambers, New Delhi. Raj Nagar District Centre, Above Dominos Pizza, Ghaziabad. PAN: AAACC6682R (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar, Advocate Revenue by : Shri Anil Katoch, Sr.DR Date of Hearing : 17.12.2018 Date of Pronouncement : 31.12.2018 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order…

DCIT Corporate Circle 3(2), Chennai vs. Western Agencies (Madras) P. Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 1806/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Feb 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1806/Chny/2017 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri B. Sahadevan, JCITFor Respondent: Shri G. Baskar, Advocate
Section 14ASection 194ASection 40

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"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 No.1806/Chny/2017 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner of M/s Western Agencies Income Tax, v. (Madras) Pvt. Ltd., Corporate Circle – 3(2), No.109/7, Utility Complex, Chennai - 600 034. Angappa Naicken Street, Parrys, Chennai - 600 001. PAN : AAACW 1558 Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…