(xii) CIT v. Agra Bevrages Corporation (P.) Ltd.

11 Taxmann.com 350High Court2011#16472 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 10(2)(xv)Section 132(4)Section 153A Section 37(1)

Judgments citing (xii) CIT v. Agra Bevrages Corporation (P.) Ltd.

Huawei Telecommunications (India) Company Pvt. Ltd., Gurgaon vs. DCIT, Circle- 2(1), Gurgaon

In the result, the appeal of assessee is allowed

ITA 8260/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Oct 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Huawei Telecommunications Vs. Dcit, (India) Company Pvt. Ltd., Circle 2(1), 7Th Floor, Tower-A, Spaze-1- Gurgaon Tech Park, Sohna Road, (Haryana) Gurgaon, Haryana Pin: 122 001 Aabch1376E (Appellant) (Respondent)

For Appellant: S/Shri Deepak Chopra and AnkurFor Respondent: Shri Dharm Veer Singh, CIT (DR)

Section 142(1)Section 143(2)Section 144C(1)Section 92CSection 92C(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 Huawei Telecommunications Vs. DCIT, (India) Company Pvt. Ltd., Circle 2(1), 7th Floor, Tower-A, Spaze-1- Gurgaon Tech Park, Sohna Road, (Haryana) Gurgaon, Haryana PIN: 122 001 AABCH1376E (Appellant) (Respondent) Assessee by: S/Shri Deepak Chopra and Ankur Goyal, Advs. (Virtual) Department by: Shri Dharm Veer Singh, CIT (DR) Date of Hearing: 31.07.2025 Date of pronouncement: 10.10.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The assessee’s appe…

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bangalore vs. Sarasoule Pvt. Ltd., Bangalore

In the result, the ground of appeal of the revenue is hereby dismissed

ITA 180/BANG/2024[2015-16]Status: DisposedITAT Bangalore26 Nov 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M Monish, AdvocateFor Respondent: Shri Sridhar E, CIT (DR)

Section 132Section 132(4)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. 180 to 183/Bang/2024 Assessment Years: 2015-16 to 2018-19 CO Nos. 13 & 14/Bang/2024 (In ITA Nos. 180 & 181/Bang/2024 Assessment Years: 2015-16 & 2016-17 Sarasoule Pvt. Ltd., The Dy. Commissioner of Income Tax, Vs. No.192/1, 2,3, Central Circle – 2(2), C.K Palya, Bangalore. Sakalawara Post, Bannerghatta Road, Bangalore – 560 083. PAN – AAFCS 4682 N PPELLANT RESPONDENT Assessee by : Shri M Monish, Advocate Revenue by : Shri Sridhar E, CIT (DR) Date of hearing…

DCIT, New Delhi vs. M/S. Fortune Park Hotels Ltd., Gurgaon

In the result, appeal of the revenue is dismissed

ITA 5999/DEL/2013[2010-11]Status: DisposedITAT Delhi21 Oct 2015AY 2010-11

Bench: Sh. A.T.Varkey, Jm & Sh. Prashant Maharishi, Am A Y 2010-11

For Appellant: Sh. Hemant Gupta, SR. DRFor Respondent: Sh. Rohit Jain, Adv. Sh. Deepesh Jain, CA

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. A.T.VARKEY, JM AND SH. PRASHANT MAHARISHI, AM A Y 2010-11 DCIT Vs Fortune Park Hotels Ltd. Circle – 11(1) Corporate Office, ITC Ltd. Green New Delhi Centre-10 Institutional Area, Sector-32 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAACF6741Q Appellant by : Sh. Hemant Gupta, SR. DR Respondent by : Sh. Rohit Jain, Adv. Sh. Deepesh Jain, CA Date of Hearing : 12.10.2015 Date of Pronouncement : 21.10.2015 ORDER Per Prashant Maharishi, AM: 01. This appeal is preferred by revenue against order of CIT(A) XIII dated 12 August, 2013 raising…

DCIT, New Delhi vs. M/S Dlf Homes Panchkula Pvt. Ltd., New Delhi

In the result appeal of the department is dismissed

ITA 4344/DEL/2012[2009-10]Status: DisposedITAT Delhi14 Oct 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. C. M. Garg, Jm Ita No. 4344/Del/2012 : Asstt. Year : 2009-10 Dcit, Vs M/S Dlf Homes Panchkula Pvt. Ltd. Circle-10(1), 1-E, Naaz Cinema Complex, New Delhi Jhandewalan Extn., New Delhi (Appellant) (Respondent) Pan No. Aabch8735M Assessee By : Sh. R. S. Singvi, Ca Revenue By: Smt. Parwinder Kaur, Sr. Dr Date Of Hearing : 31.07.2015 Date Of Pronouncement : 14.10.2015 Order Per N.K. Saini, A.M. This Is An Appeal By The Department Against The Order Dated 24.05.2012 Of The Ld. Cit(A)-Xiii, New Delhi.

For Appellant: Sh. R. S. Singvi, CAFor Respondent: Smt. Parwinder Kaur, Sr. DR

Section 4Section 5A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. C. M. Garg, JM ITA No. 4344/Del/2012 : Asstt. Year : 2009-10 DCIT, Vs M/s DLF Homes Panchkula Pvt. Ltd. Circle-10(1), 1-E, Naaz Cinema Complex, New Delhi Jhandewalan Extn., New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCH8735M Assessee by : Sh. R. S. Singvi, CA Revenue by: Smt. Parwinder Kaur, Sr. DR Date of Hearing : 31.07.2015 Date of Pronouncement : 14.10.2015 ORDER PER N.K. SAINI, A.M. This is an appeal by the department against the order dated 24.05.2012 of the ld. CIT(A)-XIII, New Delhi. 2. The only effecti…

(Now known as Sony India Limited)

ITA/16/2014HC Delhi16 Mar 2015

…ITA 16/2014 & connected matters Page 1 of 142 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 16/2014 Reserved on: 5th November, 2014 % Date of Decision: 16th March, 2015 Sony Ericsson Mobile Communications India Pvt. Ltd. (Now known as Sony India Limited) ...Appellant Through Mr. N. Venkataraman, Sr. Advocate with Mr. Deepak Chopra and Mr. Harpreet Singh Ajmani, Advocates. Versus Commissioner of Income Tax – III …Responde…