Urban Infrastructure Venture Capital Ltd. v. DCIT

150 ITD 502Income Tax Appellate Tribunal2014#22671 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2019.

Judgments citing Urban Infrastructure Venture Capital Ltd. v. DCIT

Godfrey Philips India Ltd, Mumbai vs. Addl CIT 8(1), Mumbai

In the result, the ground raised by the assessee is allowed

ITA 5317/MUM/2015[2011-12]Status: DisposedITAT Mumbai13 Sept 2019AY 2011-12

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2011-12

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Choudhary Arun Kumar Singh, D.R

Section 43B

…Ltd. (2014) 367 ITR 132 (AP HC) 7 M/s. God Frey Philips India Ltd. 3. CIT v. Ayesha Hospitals (P.) Ltd. (2007) 292 ITR 266 (MAD.) 4. DCIT v. Lazard India (P.) Ltd. (2010) 41 SOT 72 (Mnmbai Tribunal) 5. Urban Infrastructure Venture Capital Lid v. DCIT (2014) 150 ITD 502 (Mirmbai Tribunal) 6. DC1T v. Chayya Lakshmi Creations (P) Ltd. [ITA No.250 of 2010 (Hyderabad Tribunal) 7. DC1T v. Eureka Forbes Ltd. [ITA No.2126 of 2013 (Kolkata Tribunal) 8. ACIT vs. M/s. CB Richards Ellis South Asia Pvt. Ltd. (ITA No.3940/Del/2011) (Del. –Trib.) The ld. AR, therefore, prayed that the repairs of rented premises may be allowe…

Addl CIT -- 10(1), Mumbai vs. Agc Network Ltd ( Formerly Known As Avaya Global Connect Ltd), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5157/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Aug 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

…tive relied upon the following decisions:– i) CIT v/s HEDE Consultancy Pvt. Ltd., [2002] 258 ITR 380 (Bom.); ii) CIT v/s Talathi and Panthaky Associated Pvt. Ltd., [2012] 343 ITR 309 (Bom.); and iii) Urban Infrastructure Venture Capital Ltd. v/s DCIT, [2014] 150 ITD 502 (Mum.). 18. He submitted, the decision of the Tribunal in Urban Infrastructure Venture Capital Ltd. (supra) was upheld by the Hon'ble Jurisdictional High Court while dismissing Revenue’s appeal in ITA no.65/2015, dated 17th July 2017. Thus, he submitted, the deduction claimed by the assessee has to be allowed in full. 21 AGC Network Ltd. (Forme…

DCIT, New Delhi vs. M/S. Gujarat Guardian Ltd., New Delhi

In the result, appeal filed by the revenue against the direction of the Ld

ITA 1106/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Aug 2018AY 2010-11

Bench: Shri S.K.Yadav & Shri Prashant Maharishim/S. Guajarat Guardian Ltd, Vs. Dcit, 4-7/C, Dda Shopping Centre, Circle-12(1), (Now Circle- New Friends Colony, 10(2), New Delhi Cr Building, Ip Estate, Pan: Aaacg1622K New Delhi (Appellant) (Respondent) Dcit, Vs. M/S. Guajarat Guardian Ltd, Circle-12(1), (Now Circle-10(2), 4-7/C, Dda Shopping Cr Building, Ip Estate, Centre, New Delhi New Friends Colony, New Delhi Pan: Aaacg1622K (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Smt Meeta Singh CIT DR

Section 144Section 144CSection 14A

…: 235 ITR 343 (Ker.)  CIT v. Udaipur Distillary Co. Ltd.: 268 ITR 451 (Raj.)  CIT vs. Prabhu Spg. Mills (P) Ltd.: 113 TTJ 372 (ITAT) (Chennai)  ACIT v. Shiva Texyarn Ltd.: ITA No. 2231/Mds/2014 (Chennai)  Urban Infrastructure Venture Capital Ltd. v. DCIT: 150 ITD 502 (Mum)  M/s Singh Fab P Ltd Vs ITO : ITA No. 5314/Del/2004, (Trib) (Del) In the light of the aforesaid discussion, it is respectfully submitted that there is no warrant to make any disallowance of the revenue portion of engineering services, since there can be no doubt or ambiguity about Gujarat Guradian Limited V DCIT DCIT V Gujarat Guradian Li…