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Documents citing Commissioner Of Income Tax vs Cama Hotels Ltd. on 18 April, 2000

M/S Sankamtal Hotel Private Ltd., ... vs The Asst. Commissioner Of Income Tax ... on 30 August, 2022

While answering the substantial question of law the Hon'ble Court dealt with several decisions including the decision of Hon'ble High Court of Karnataka in the case of CIT vs. Mac Charles (India) Ltd. [2015] 233 Taxman 177, Hon'ble Delhi High Court in the case of Comfort Living Hotels Pvt. Ltd. vs. CIT [2014] 363 ITR 182, Hon'ble Gujarat High Court in the case of CIT vs. CAMA Hotels Ltd. [2015] 235 Taxman 206 and also considered the decisions of Hon'ble Apex Court in the case of Ballimal Naval Kishore [1997] 221 ITR 414 and CIT vs. Saravana Spinning Mills Pvt. Ltd. [2007] 293 ITR 201. The Hon'ble Court held that the expenditure incurred by the assessee is revenue expenditure and not a capital expenditure and thus answered 8 ITA No.191/PAN/2018 M/s Sankamtal Hotel Pvt. Ltd.
Income Tax Appellate Tribunal - Panji Cites 13 - Cited by 0 - Full Document

Nanu Resorts Pvt. Ltd., Margao vs Asst. Commissioner Of Income Tax, ... on 30 August, 2022

In the decision of the Gujarat High Court in the case of CIT Vs. CAMA Hotels Ltd. [reported in (2015) 235 Taxman 0206], an identical question arose for consideration. The Court, after referring to the decisions in the cases of Empire Jute Company Limited, Ballimal Naval Kishore and Comfort Living Hotels P. Ltd., held that the expenditure incurred by the assessee for renovating a hotel, rooms, conference halls, etc., was a revenue expenditure.
Income Tax Appellate Tribunal - Panji Cites 12 - Cited by 0 - Full Document

Mfar Hotels And Resorts Private Ltd vs The Commissioner Of Income Tax on 10 October, 2022

Principal Commissioner of Income Tax, Panaji v. Goa Tourism Development1; Comfort Living Hotels P. Ltd v. Commissioner of Income Tax-III2; Commissioner of Income Tax v. Cama Hotels Limited3; Indus Motors Co.P. Ltd. V. Deputy Commissioner of Income Tax4; Empire Jute 1 (2019) 261 TAXMAN 500 (Bom.) 2 (2014) 363 ITR 182 (Delhi) 3 (2015) 235 TAXMAN 206 (Guj.)
Kerala High Court Cites 19 - Cited by 0 - S V Bhatt - Full Document

A.K.Multimetals Private Limited, ... vs Acit,Circle, Mandi Gobind Garh on 27 April, 2022

S.No. Name of the parties Case laws/Citation 1 CIT Vs. Amrit Soap Co. P & H High Court reported in 308 ITR 287 2 Pr.CIT Vs. Cama Hotels Gujarat High Court 68 taxmann.com 153 (2016) 3 Pr.CIT Vs. Patel Alloy Steel Supreme Court 4 ITA No.251/Chd/2021 AY 2017-18 Co.P.Ltd 103 taxmann.com 432 (2019) 4 Amit Mehra Vs. ITO ITAT Delhi Bench 116 taxmann.com 870 (2020) 5 R.N.Gupta & Co. Ltd. Vs. ACIT ITAT Chandigarh Bench 69 taxmann.com 291 (2016)
Income Tax Appellate Tribunal - Chandigarh Cites 7 - Cited by 0 - Full Document
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