Whirlpool of India v. UOI

31 Taxmann.com 200High Court2013#11901 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2023.

Judgments citing Whirlpool of India v. UOI

M/S Terecom (P) Ltd., Goa vs. The Assistant Commissioner of Income Tax, Circle-2 (1), Panaji.

In the result, the appeal filed by the assessee stands dismissed

ITA 63/PAN/2017[2009-10]Status: DisposedITAT Panaji06 Oct 2023AY 2009-10

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Prabhakar Anand
Section 115JSection 143(3)Section 148

…Act. In this connection, we also place reliance on the decision of the Hon’ble Bombay High Court in the case of DIL Ltd. vs. ACIT, 343 ITR 296 (Bom.) and the decision of the Hon’ble Delhi High Court in the case of Whirlpool of India Ltd. vs. Union of 5 India, 355 ITR 51 (Delhi). Thus, the ground of appeal nos.(F) to (K) filed by the assessee stands dismissed. 7. In the result, the appeal filed by the assessee stands dismissed. Order pronounced on this 06th day of October, 2023. (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 06th October, 2023. Sujeet…

DCIT, New Delhi vs. M/S Ircon International Ltd., New Delhi

In the result, all the three appeals of the assessee for A

ITA 3805/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

Ircon International Ltd., New Delhi vs. DCIT, Circle-11(1), Delhi

In the result, all the three appeals of the assessee for A

ITA 705/DEL/2006[2002-2003]Status: DisposedITAT Delhi31 Oct 2019AY 2002-2003

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

DCIT, Circle-11(1) vs. Ircon International Ltd

In the result, all the three appeals of the assessee for A

ITA 2234/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

Ircon International Limited, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee for A

ITA 3804/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

Ircon International Ltd vs. Addl. CIT, Range-11

In the result, all the three appeals of the assessee for A

ITA 1825/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

Xl India Business Services Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2145/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Feb 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12 M/S. Xl India Business Vs. Addl. Cit, Services Pvt. Ltd., Special Range-9, New Delhi Ff-101, Building No. G-11, Sarines Sonia Sadan, Community Centre, Vikas Puri, New Delhi Pan :Aaacx0309A (Appellant) (Respondent) & S.A. No.16/Del/2019 [Arising Out Of Ita No.2145/Del/2017] Assessment Year: 2011-12 M/S. Xl India Business Vs. Addl. Cit, Services Pvt. Ltd., Special Range-9, New Delhi Ff-101, Building No. G-11, Sarines Sonia Sadan, Community Centre, Vikas Puri, New Delhi Pan :Aaacx0309A (Appellant) (Respondent)

Section 10ASection 10A(1)Section 10A(4)Section 115JSection 143(3)Section 234BSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “G”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s. XL India Business Vs. Addl. CIT, Services Pvt. Ltd., Special Range-9, New Delhi FF-101, Building No. G-11, Sarines Sonia Sadan, Community Centre, Vikas Puri, New Delhi PAN :AAACX0309A (Appellant) (Respondent) And S.A. No.16/Del/2019 [Arising out of ITA No.2145/Del/2017] Assessment Year: 2011-12 M/s. XL India Business Vs. Addl. CIT, Services Pvt. Ltd., Special Range-9, New Delhi FF-101, Building No. G-11, Sarines Sonia Sadan, Community Cent…

ADIT (It) 1(1), Mumbai vs. American Express Bank Ltd, Mumbai

In the result, appeal of the revenue stands dismissed

ITA 1064/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 May 2016AY 2005-06

Bench: Shri Rajendra & Shri Amit Shukla

Section 115JSection 143(3)Section 144C(5)Section 147Section 148

…आयकर अपीलीय अिधकरण “ए” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI "ी राज", लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 1064/Mum/2014 (Assessment year: 2005-06) Vs अमेर"कन ए"स"ेस ब"क "ल"मटेड ADIT(IT)-1(1), R. No.117, 1st Floor, M/s American Express Ballaro Estate, N M Rd., Bank Ltd., Mumbai -400 038 C/o SRBC and Associates, 6th Floor, Express Towers, Nariman Point, Mumbai -400 021 "थयी लेखा सं. PAN: AABCA 0588 K ""यथ" (Respondent) अपीलाथ" (Appellant) Appellant by : "ी एम मुरल" Shri M…

M/S. Digital Radio (Delhi) Broadcasting Ltd., New Delhi vs. ACIT, New Delhi

In the result the ground No

ITA 3063/DEL/2012[2008-09]Status: DisposedITAT Delhi07 Mar 2016AY 2008-09

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

For Appellant: Sh.Sanjeev Sapra, CA & Mohit Sapra, CAFor Respondent: Sh.Susan
Section 115Section 115JSection 143(3)Section 234B

…norable Delhi high court has decided the issue about the validity of retrospective applicability of clause ( i) of that section which provides about addition to the book profit amount or amounts set aside as provisions for diminution in the value of assets in 355 ITR 51 (Del) in whirlpool of India limited V Union of India and others. Though this decision is regarding validity of retrospective applicability of the introduction of clause (i) w.e.f 1-4-2001 but it has given some insight about this provision introduced. Hon high court has held that:- "3. It may be noticed that under clause (c) "the amount or amounts…

Whirlpool of India v. UOI (31 Taxmann.com 200) — Cited in 9 Judgments | BharatTax