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Assistant Commissioner vs M/S Rajmahal Palace Hotels on 13 January, 2017 cites

M/S Virtual Soft Systems Ltd vs Commissioner Of Income Tax, Delhi-I on 6 February, 2007

15. On perusal of sub-clause (i) supra, which provides "luxuries provided in the hotel", includes accommodation such as room or other place or lawn etc., by whatever name called and other services, in my view should also cover the case of assessee in the same footing, and what should be a luxury, is that the room charges in the hotel is per day or part thereof is Rs.1000/- or more and again in Explanation (ii) in sub- clause (i), includes lawn to be part of room, though this may be the lawn which is said to be attached to the hotel. Sub-clause (u) defines "turnover" to 15 include aggregate of the amounts of monetary consideration receivable by the hotelier in respect of luxuries provided in a hotel and the receipts by way of lawn is also a turnover of the assessee.
Supreme Court of India Cites 60 - Cited by 148 - Full Document

State Of U.P. vs M/S. Aryaverth Chawl Udyog . on 27 November, 2014

Cooperative Company Ltd. v. Commissioner of Trade Tax, U.P. (2007) 4 SCC 480, Virtual Soft Systems Ltd. v. CIT, Delhi-I (2007) 9 SCC 665, State of Uttar Pradesh & Others v. Aryaverth Chawl Udyoug & Others 2014 SCC OnLine SC 1205, Commissioner of Central Excise, Jaipur v. Shree Rajasthan Syntex Limited & Others (2015) 14 SCC 626, Black Stone Rubber Industries Pvt. Ltd. v. State of Rajasthan & Others RLW 2001 (3) Raj. 1486, CTO, Special Circle 'A', Jodhpur v. Prathvi Singh (2014) 38 Tax Update 269, M/s. Bhilwara Synthetics Ltd., Bhilwara v. State of Rajasthan & Another (2015) 42 Tax Update 227, Assistant Commissioner, Works Contract & Leasing Tax-II, Jaipur v. M/s R.S. Electricals [STR 73/2011, decided on 13.12.2013], CIT v. BPL Systems & Projects Ltd. 1977 (227) ITR 779, Inder Singh Ahluwalia v. Prem Chand Jain & Others 1993 RLR 197, CIT, New Delhi (Central) v. Edward Keventer (Successors) P. Ltd. 1980 (123) ITR 200.
Supreme Court - Daily Orders Cites 33 - Cited by 31 - H L Dattu - Full Document

Black Stone Rubber Industries Pvt. Ltd. vs State Of Rajasthan And Ors. on 19 February, 2001

Cooperative Company Ltd. v. Commissioner of Trade Tax, U.P. (2007) 4 SCC 480, Virtual Soft Systems Ltd. v. CIT, Delhi-I (2007) 9 SCC 665, State of Uttar Pradesh & Others v. Aryaverth Chawl Udyoug & Others 2014 SCC OnLine SC 1205, Commissioner of Central Excise, Jaipur v. Shree Rajasthan Syntex Limited & Others (2015) 14 SCC 626, Black Stone Rubber Industries Pvt. Ltd. v. State of Rajasthan & Others RLW 2001 (3) Raj. 1486, CTO, Special Circle 'A', Jodhpur v. Prathvi Singh (2014) 38 Tax Update 269, M/s. Bhilwara Synthetics Ltd., Bhilwara v. State of Rajasthan & Another (2015) 42 Tax Update 227, Assistant Commissioner, Works Contract & Leasing Tax-II, Jaipur v. M/s R.S. Electricals [STR 73/2011, decided on 13.12.2013], CIT v. BPL Systems & Projects Ltd. 1977 (227) ITR 779, Inder Singh Ahluwalia v. Prem Chand Jain & Others 1993 RLR 197, CIT, New Delhi (Central) v. Edward Keventer (Successors) P. Ltd. 1980 (123) ITR 200.
Rajasthan High Court - Jaipur Cites 39 - Cited by 3 - Full Document

Commissioner Of Income-Tax vs Bpl Systems And Projects Ltd. on 17 September, 1996

Cooperative Company Ltd. v. Commissioner of Trade Tax, U.P. (2007) 4 SCC 480, Virtual Soft Systems Ltd. v. CIT, Delhi-I (2007) 9 SCC 665, State of Uttar Pradesh & Others v. Aryaverth Chawl Udyoug & Others 2014 SCC OnLine SC 1205, Commissioner of Central Excise, Jaipur v. Shree Rajasthan Syntex Limited & Others (2015) 14 SCC 626, Black Stone Rubber Industries Pvt. Ltd. v. State of Rajasthan & Others RLW 2001 (3) Raj. 1486, CTO, Special Circle 'A', Jodhpur v. Prathvi Singh (2014) 38 Tax Update 269, M/s. Bhilwara Synthetics Ltd., Bhilwara v. State of Rajasthan & Another (2015) 42 Tax Update 227, Assistant Commissioner, Works Contract & Leasing Tax-II, Jaipur v. M/s R.S. Electricals [STR 73/2011, decided on 13.12.2013], CIT v. BPL Systems & Projects Ltd. 1977 (227) ITR 779, Inder Singh Ahluwalia v. Prem Chand Jain & Others 1993 RLR 197, CIT, New Delhi (Central) v. Edward Keventer (Successors) P. Ltd. 1980 (123) ITR 200.
Kerala High Court Cites 6 - Cited by 9 - Full Document

Inder Singh Ahiuwalia vs Prem Chand Jain And Ors. on 8 January, 1993

Cooperative Company Ltd. v. Commissioner of Trade Tax, U.P. (2007) 4 SCC 480, Virtual Soft Systems Ltd. v. CIT, Delhi-I (2007) 9 SCC 665, State of Uttar Pradesh & Others v. Aryaverth Chawl Udyoug & Others 2014 SCC OnLine SC 1205, Commissioner of Central Excise, Jaipur v. Shree Rajasthan Syntex Limited & Others (2015) 14 SCC 626, Black Stone Rubber Industries Pvt. Ltd. v. State of Rajasthan & Others RLW 2001 (3) Raj. 1486, CTO, Special Circle 'A', Jodhpur v. Prathvi Singh (2014) 38 Tax Update 269, M/s. Bhilwara Synthetics Ltd., Bhilwara v. State of Rajasthan & Another (2015) 42 Tax Update 227, Assistant Commissioner, Works Contract & Leasing Tax-II, Jaipur v. M/s R.S. Electricals [STR 73/2011, decided on 13.12.2013], CIT v. BPL Systems & Projects Ltd. 1977 (227) ITR 779, Inder Singh Ahluwalia v. Prem Chand Jain & Others 1993 RLR 197, CIT, New Delhi (Central) v. Edward Keventer (Successors) P. Ltd. 1980 (123) ITR 200.
Delhi High Court Cites 11 - Cited by 7 - Full Document

M/S Co-Operative Company Ltd vs Commissioner Of Trade Tax, U.P on 24 April, 2007

Cooperative Company Ltd. v. Commissioner of Trade Tax, U.P. (2007) 4 SCC 480, Virtual Soft Systems Ltd. v. CIT, Delhi-I (2007) 9 SCC 665, State of Uttar Pradesh & Others v. Aryaverth Chawl Udyoug & Others 2014 SCC OnLine SC 1205, Commissioner of Central Excise, Jaipur v. Shree Rajasthan Syntex Limited & Others (2015) 14 SCC 626, Black Stone Rubber Industries Pvt. Ltd. v. State of Rajasthan & Others RLW 2001 (3) Raj. 1486, CTO, Special Circle 'A', Jodhpur v. Prathvi Singh (2014) 38 Tax Update 269, M/s. Bhilwara Synthetics Ltd., Bhilwara v. State of Rajasthan & Another (2015) 42 Tax Update 227, Assistant Commissioner, Works Contract & Leasing Tax-II, Jaipur v. M/s R.S. Electricals [STR 73/2011, decided on 13.12.2013], CIT v. BPL Systems & Projects Ltd. 1977 (227) ITR 779, Inder Singh Ahluwalia v. Prem Chand Jain & Others 1993 RLR 197, CIT, New Delhi (Central) v. Edward Keventer (Successors) P. Ltd. 1980 (123) ITR 200.
Supreme Court of India Cites 11 - Cited by 20 - S B Sinha - Full Document

Rajasthan Spinning And Weaving Mills ... vs Rajasthan Textile Industries, ... on 14 July, 1986

Cooperative Company Ltd. v. Commissioner of Trade Tax, U.P. (2007) 4 SCC 480, Virtual Soft Systems Ltd. v. CIT, Delhi-I (2007) 9 SCC 665, State of Uttar Pradesh & Others v. Aryaverth Chawl Udyoug & Others 2014 SCC OnLine SC 1205, Commissioner of Central Excise, Jaipur v. Shree Rajasthan Syntex Limited & Others (2015) 14 SCC 626, Black Stone Rubber Industries Pvt. Ltd. v. State of Rajasthan & Others RLW 2001 (3) Raj. 1486, CTO, Special Circle 'A', Jodhpur v. Prathvi Singh (2014) 38 Tax Update 269, M/s. Bhilwara Synthetics Ltd., Bhilwara v. State of Rajasthan & Another (2015) 42 Tax Update 227, Assistant Commissioner, Works Contract & Leasing Tax-II, Jaipur v. M/s R.S. Electricals [STR 73/2011, decided on 13.12.2013], CIT v. BPL Systems & Projects Ltd. 1977 (227) ITR 779, Inder Singh Ahluwalia v. Prem Chand Jain & Others 1993 RLR 197, CIT, New Delhi (Central) v. Edward Keventer (Successors) P. Ltd. 1980 (123) ITR 200.
Rajasthan High Court - Jaipur Cites 3 - Cited by 2 - Full Document
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