Zazsons Exports Ltd. v. CIT

88 Taxmann.com 617High Court2017#14536 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

sundry creditors section 68 section 143(1)section 143(2)total income company business document

Judgments citing Zazsons Exports Ltd. v. CIT

SHREE RADHEY KRUPA CONCAST (INDIA)PVT.LTD,ANANTAPUR vs. DY.CIT-6, KANPUR

The appeal of the assessee is ALLOWED FOR STATISTICAL

ITA 129/LKW/2024[2013-14]Status: DisposedITAT Lucknow26 Jun 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.129/Lkw/2024 निर्धारण वर्ा / Assessment Year : 2013-14 Shree Radhey Krupa Concast (India) Pvt. Ltd. Plot No. 1 &7, Gollapuram, Village-Hindupur, Anantpur (Ap) Pan: Aancs5342M . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Rakesh Garg [‘Ld. AR’]For Respondent: Mr SK Sharma [‘Ld. DR’]

Section 143(1)Section 143(2)Section 143(3)Section 250Section 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.129/LKW/2024 निर्धारण वर्ा / Assessment Year : 2013-14 Shree Radhey Krupa Concast (India) Pvt. Ltd. Plot No. 1 &7, Gollapuram, Village-Hindupur, Anantpur (AP) PAN: AANCS5342M . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Dy. Commissioner of Income Tax-6, Kanpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Rakesh Garg [‘Ld. AR’] Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive H…

ACIT, CENTRAL CIRCLE- 28, NEW DELHI vs. SOLITAIRE WORLD PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 9627/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Jun 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.9627/Del/2019 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Solitaire World Pvt. Ltd. Central Circle-28, Vs. 2678/1, Diamond Mall New Delhi. Gurudwara Road, Karol Bagh, New Delhi. Pan No. Aaocs1369R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 148Section 68

…I.T.A. No. 9627/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.9627/Del/2019 िनधा"रणवष"/Assessment Year:2011-12 बनाम ACIT Solitaire World Pvt. Ltd. Central Circle-28, Vs. 2678/1, Diamond Mall New Delhi. Gurudwara Road, Karol Bagh, New Delhi. PAN No. AAOCS1369R अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri H.K. Choudhary, CIT-DR Assessee by Shri Hiren Mehta, CA सुनवाईक"तारीख/ Date of hearing: 13.04.2023 09.06.2023 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PE…

VIJAY ANANDBHAI CHAVDA,GONDAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT , RAJKOT

In the result, the order passed by the PCIT u/s 263 of the Act is hereby dismissed

ITA 117/RJT/2022[2017-18]Status: DisposedITAT Rajkot21 Apr 2023AY 2017-18

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R

Section 115BSection 144Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Shri Vijay Anandbhai Pr. CIT-1, Chavada, Plot No. 122, Rajkot GIDC-II, Behind: Jamwadi Vs (Respondent) Petrol Pump, Gondal, Rajkot-360311 PAN: AODPC1592G (Appellant) Assessee by: Shri Vimal Desai, A.R. Revenue by: Shri Shramdeep Sinha, CIT-D.R. Date of hearing : 16-03-2023 Date of pronouncement : 21-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y…

AMWAY INDIA ENTERPRISES PVT. LTD.,NEW DELHI vs. ADDI. NATIOANL E- ASSESSMENT CENTRE, NEW DELHI

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

ITA 804/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Mar 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Challa Nagendra Prasadassessment Year: 2016-17 Amway India Enterprises Pvt. Ltd., Vs Addl. National E-Assessment 1St Floor, Elegance Tower, Centre, Plot No.8, Non Heirarchial New Delhi. Commercial Centre, Jasola Vihar, New Delhi – 110 025. Pan: Aaaca5603Q (Appellant) (Respondent) Assessee By : Shri Sudesh Kumar Garg, Advocate Ms Bhavya Garg, Ca & Shri Prince Bansal, Ca Revenue By : Shri Surender Pal, Cit, Dr Date Of Hearing : 08.02.2022 Date Of Pronouncement : 30.03.2022 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30Th April, 2021 Passed By The Ao U/S 143(3)/144C(13) R.W.S. 144B Of The It Act, 1961 For The Assessment Year 2016-17. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Wholly Owned Subsidiary Of Amway Corporation Engaged In The Business Of Direct Selling Of Consumer Products. It Sells Its Products Through Multi-Level Marketing (Mlm). Mlm Marketing Allows Direct Sellers To Build A Business Through Their Own Sales Efforts & Inviting Others To Become Direct Sellers. The Assessee Filed Its Return Of Income On 30.11.2016 Declaring A Loss Of Rs.113,69,23,009/-. Since The Assessee Had Entered Into Certain International Transactions With Its Ae, The Ao Referred The Matter To The Tpo For Determination Of The Alp Of The International Transaction Entered Into By It.

For Appellant: Shri Sudesh Kumar Garg, AdvocateFor Respondent: Shri Surender Pal, CIT, DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-1 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Assessment Year: 2016-17 Amway India Enterprises Pvt. Ltd., Vs Addl. National E-Assessment 1st Floor, Elegance Tower, Centre, Plot No.8, Non Heirarchial New Delhi. Commercial Centre, Jasola Vihar, New Delhi – 110 025. PAN: AAACA5603Q (Appellant) (Respondent) Assessee by : Shri Sudesh Kumar Garg, Advocate Ms Bhavya Garg, CA & Shri Prince Bansal, CA Revenue by : Shri Surender Pal, CIT, DR Date of Hearing : 08.02.2022 Date of Pronouncement : 30.03.2022 ORDER…

CARLSON HOSPITALITY MARKETING (INDIA) PVT. LTD.,,GURGAON vs. DCIT, CIRCLE-3(1), NEW DELHI

The appeal of the assessee is allowed

ITA 4192/DEL/2018[2011-12]Status: DisposedITAT Delhi14 Sept 2021AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 143(1)Section 143(2)Section 234ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4192/DEL/2018 (A.Y 2011-12) (THROUGH VIDEO CONFERENCING) Carlson Hospitality Marketing Vs DCIT (India) Pvt. Ltd. Circle-3(1) 1st Floor, Block A, Chimes New Delhi Building, Plot No. 61, Sector-44, Gurgaon, Haryana AABCC5374K (APPELLANT) (RESPONDENT) Appellant by Sh. R. K. Kapoor, CA Respondent by Dr. Maninder Kaur, Sr. DR Date of Hearing 09.09.2021 Date of Pronouncement 14.09.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the ass…

DCIT, CIRCLE- 62(1), NEW DELHI vs. L&T SUCG JV CC27, NEW DELHI

In the result, appeal of the Department is dismissed

ITA 4457/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Jul 2019AY 2014-15

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

For Appellant: Shri Saurabh Goel, C.As And Shri Nirbhay MehtaFor Respondent: Shri J.K. Mishra, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.4351/Del./2018 Assessment Year 2014-2015 L & T SUCG JV JV CC 27 The Addl. CIT, S-268, LGF, Greater Range-62, Kailash-I, New Delhi. vs., PIN 110 048. Delhi. PAN AAAAL6623M (Appellant) (Respondent) ITA.No.4457/Del./2018 Assessment Year 2014-2015 The DCIT, Circle – 62 (1), L & T SUCG JV JV CC 27 Room No.2202, 22nd Floor, 61, 11th & 14th Floor, IFCI Civic Centre, Minto Road, vs., Tower, Nehru Place, New Delhi – 110 002. New Delhi - 110 019. PAN AAAAL6623M (Appellant)…

L&T SUCG JV CC27,NEW DELHI vs. ADDL.CIT, RANGE-62, NEW DELHI

In the result, appeal of the Department is dismissed

ITA 4351/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Jul 2019AY 2014-15

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

For Appellant: Shri Saurabh Goel, C.As And Shri Nirbhay MehtaFor Respondent: Shri J.K. Mishra, CIT-DR