104 ITR 711 and Indian Overseas Bank v. CIT

63 ITR 703Reported decision#21187 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.

Judgments citing 104 ITR 711 and Indian Overseas Bank v. CIT

DCIT, Chennai vs. Oriental Hotels Limited, Chennai

In the result the appeal of the assessee in ITA No

ITA 15/CHNY/2017[2011-12]Status: DisposedITAT Chennai24 May 2018AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: 15.03.2018
Section 143(3)Section 14ASection 250(6)

…w of the Ld.AO by rejecting the decision cited by the Ld.AR in the case CIT vs. Lucas Indian Service Ltd., reported in 239 ITR 429 (Madras High Court), CIT Vs. Lakshmi Cements Pvt. Ltd., reported in 104 ITR 711 and Indian Overseas Bank Vs. CIT reported in 63 ITR 703, by holding that facts of these cases are not identical to the case of the assessee because in these cases commercial expediency was established unlike in the case of the assessee. 6.1 Before us the Ld.AR argued by stating that the payment made to the ex-employees who were the Managing Directors of the assessee company and their spouse was in l…

Oriental Hotels Ltd., Chennai vs. DCIT, Chennai

In the result the appeal of the assessee in ITA No

ITA 3476/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 May 2018AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: 15.03.2018
Section 143(3)Section 14ASection 250(6)

…w of the Ld.AO by rejecting the decision cited by the Ld.AR in the case CIT vs. Lucas Indian Service Ltd., reported in 239 ITR 429 (Madras High Court), CIT Vs. Lakshmi Cements Pvt. Ltd., reported in 104 ITR 711 and Indian Overseas Bank Vs. CIT reported in 63 ITR 703, by holding that facts of these cases are not identical to the case of the assessee because in these cases commercial expediency was established unlike in the case of the assessee. 6.1 Before us the Ld.AR argued by stating that the payment made to the ex-employees who were the Managing Directors of the assessee company and their spouse was in l…

Oriental Hotels Ltd., Chennai vs. DCIT, Chennai

In the result the appeal of the assessee in ITA No

ITA 3475/CHNY/2016[2011-12]Status: DisposedITAT Chennai24 May 2018AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: 15.03.2018
Section 143(3)Section 14ASection 250(6)

…w of the Ld.AO by rejecting the decision cited by the Ld.AR in the case CIT vs. Lucas Indian Service Ltd., reported in 239 ITR 429 (Madras High Court), CIT Vs. Lakshmi Cements Pvt. Ltd., reported in 104 ITR 711 and Indian Overseas Bank Vs. CIT reported in 63 ITR 703, by holding that facts of these cases are not identical to the case of the assessee because in these cases commercial expediency was established unlike in the case of the assessee. 6.1 Before us the Ld.AR argued by stating that the payment made to the ex-employees who were the Managing Directors of the assessee company and their spouse was in l…

Oriental Hotels Ltd., Chennai vs. DCIT, Chennai

In the result the appeal of the assessee in ITA No

ITA 456/CHNY/2017[2010-11]Status: DisposedITAT Chennai24 May 2018AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: 15.03.2018
Section 143(3)Section 14ASection 250(6)

…w of the Ld.AO by rejecting the decision cited by the Ld.AR in the case CIT vs. Lucas Indian Service Ltd., reported in 239 ITR 429 (Madras High Court), CIT Vs. Lakshmi Cements Pvt. Ltd., reported in 104 ITR 711 and Indian Overseas Bank Vs. CIT reported in 63 ITR 703, by holding that facts of these cases are not identical to the case of the assessee because in these cases commercial expediency was established unlike in the case of the assessee. 6.1 Before us the Ld.AR argued by stating that the payment made to the ex-employees who were the Managing Directors of the assessee company and their spouse was in l…

104 ITR 711 and Indian Overseas Bank v. CIT (63 ITR 703) — Cited in 4 Judgments | BharatTax