Whirlpool of India Ltd. v. CIT

123 Taxmann 74Supreme Court of India2002#16573 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 143(3)Section 2(47)Section 40(a)(ia)Section 43CASection 50CSection 50C(1)

Issues it is cited on

section 40(a)section 40(a)(ia)section 43section 40transfercompanysection 143(3)indiatotal incomeinterest

Judgments citing Whirlpool of India Ltd. v. CIT

Income Tax Officer, Mumbai vs. Meelendra Deependra Singh, Mumbai

In the result, ITA No.4430/Mum/2023 is dismissed

ITA 4430/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 May 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Income Tax Officer Room No.116, 1St Floor, Meelendra Deependra Singh, G-Block, 503, Pushpakunj, A Road, Kautilya Bhavan, Churchgate, Vs. Bandra Kurla Complex, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Pan No. Bfaps5402N Assessee By : Shri H.N. Motiwalla, Ar Revenue By : Shri Rajesh Meshram, Dr Date Of Hearing: 22.05.2024 Date Of Pronouncement : 28.05.2024

For Appellant: Shri H.N. Motiwalla, ARFor Respondent: Shri Rajesh Meshram, DR
Section 143(3)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM Income Tax Officer Room No.116, 1st Floor, Meelendra Deependra Singh, G-Block, 503, Pushpakunj, A Road, Kautilya Bhavan, Churchgate, Vs. Bandra Kurla Complex, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) PAN No. BFAPS5402N Assessee by : Shri H.N. Motiwalla, AR Revenue by : Shri Rajesh Meshram, DR Date of hearing: 22.05.2024 Date of pronouncement : 28.05.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No.4430/Mum/2023 is filed by the Income Tax Officer, Ward 25(2)(1), Mumbai [the…

Hi-Lite Builders Private Limited, Kozhikode vs. DCIT, Central Circle-1, Kozhikode

In the result, the appeal by the assessee is allowed

ITA 620/COCH/2022[2009-2010]Status: DisposedITAT Cochin20 Jan 2023AY 2009-2010

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

For Appellant: Mr. Shameem Ahamed, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER Assessment Year : 2009-10 Hi-Lite Builders Pvt. Ltd., Vs. The Deputy Commissioner G-1003, Hi-lite Business Park, of Income Tax, Hi-lite City, G.A. College P.O., Central Circle 1, Thondayad Bypass, Kozhikode. Kozhikode – 673 014. PAN : AABCH 3734L APPELLANT RESPONDENT Assessee by : Mr. Shameem Ahamed, Advocate Revenue by : Smt. J M Jamuna Devi, Sr. AR Date of hearing : 11.01.2023 Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member: This appeal is ag…

Bellandur Chikkagurappa Jayaramreddy, Bengaluru vs. The Asst. Commissioner of Income-Tax Circle 4(3)(1), Bengaluru

The appeal of the assessee is allowed

ITA 1322/BANG/2019[2014-15]Status: DisposedITAT Bangalore05 Jan 2022AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year : 2014-15

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 2(47)(v)Section 234BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment year : 2014-15 Bellandur Chikkagurappa Jayaramareddy, Vs. The Assistant Commissioner No.11, 1st Cross Road, of Income Tax, No.11, 1st Cross Road, Mico Layout, Circle 4(3)(1), BTM II Stage, Bengaluru. Bengaluru – 560 076. PAN: AASPJ 1621N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.11.2021 Date of Pronouncement : 05.01.2022 O R D E R Per Chan…

M/S Millenium Consultants& Service Providers, Allahabad vs. DCIT, Allahabad

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

ITA 138/ALLD/2010[2005-06]Status: DisposedITAT Allahabad30 Sept 2021AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.138/Alld./2010 Assessment Year: 2005-06 M/s. Millenium Consultants Deputy Commissioner of And Service Providers v. Income Tax Range-1, 7, Rambagh, Sewa Samiti Allahabad Campus, Allahabad PAN:AAIFM5035F (Appellant) (Respondent) Appellant by: Sh. Praveen Godbole, C.A. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 31.08. 2021 Date of pronouncement: 30.09.2021 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, f…

M/S. Srs Buildcon P. Ltd., New Delhi vs. ITO, Faridabad

The appeal is partly allowed

ITA 4537/DEL/2014[2009-10]Status: DisposedITAT Delhi06 Dec 2018AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishisrs Buildcon P. Ltd, Vs. Ito, Rra Taxindia, D-28, South Ward-Ii(1), Extension, Part-I, New Delhi Faridabad Pan: Aaics9912Q (Appellant) (Respondent)

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri V K Jiwani, Sr. DR
Section 143(3)Section 14ASection 40Section 40a

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SRS Buildcon P. Ltd, Vs. ITO, RRA Taxindia, D-28, South Ward-II(1), Extension, Part-I, New Delhi Faridabad PAN: AAICS9912Q (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Revenue by: Shri V K Jiwani, Sr. DR Date of Hearing 19/09/2018 Date of pronouncement 06/12/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee against the order of the ld CIT(A)-II, Faridabad dated 11.07.2014 for Assessment Year 2…