11 177 & 179/B/12, & 475/B/13 Page 8 of 33 (1) Gopala Pillai A.K v. ITO

107 ITR 555Supreme Court of India#16445 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2015.

Judgments citing 11 177 & 179/B/12, & 475/B/13 Page 8 of 33 (1) Gopala Pillai A.K v. ITO

ACIT vs. Icici Emerging Sector Fund

In the result, all the appeals by the revenue are dismissed

ITA 475/BANG/2013[2009-10]Status: DisposedITAT Bangalore13 Feb 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 61Section 63

…e and therefore the Assessee should not be taxed at the maximum marginal rate. ITA Nos.347 & 348/B/11 177 & 179/B/12, & 475/B/13 Page 8 of 33 (1) Gopala Pillai A.K. Vs. ITO 75 ITR 120 (Mad); (2) CWT Vs. Trustees of HEH Nizam’s Family (remainder Wealth) Trust 107 ITR 555 (SC); (3) CIT Vs. Shamaraju Trustees 56 Taxman 175 (Karn.); (4) Lakshmipat Singhania Vs. CIT 72 ITR 291 (SC). 7. The AO without discussing the facts of those cases and the ratio laid down in those decisions and as to how the facts of the Assessee’s case are different from those cases, held that the cases cited are not applicable to the facts of…

ITO, Bangalore vs. M/S India Advantage Fund I, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 179/BANG/2012[2008-09]Status: DisposedITAT Bangalore13 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 61Section 63

…e and therefore the Assessee should not be taxed at the maximum marginal rate. ITA Nos.347 & 348/B/11 177 & 179/B/12, & 475/B/13 Page 8 of 33 (1) Gopala Pillai A.K. Vs. ITO 75 ITR 120 (Mad); (2) CWT Vs. Trustees of HEH Nizam’s Family (remainder Wealth) Trust 107 ITR 555 (SC); (3) CIT Vs. Shamaraju Trustees 56 Taxman 175 (Karn.); (4) Lakshmipat Singhania Vs. CIT 72 ITR 291 (SC). 7. The AO without discussing the facts of those cases and the ratio laid down in those decisions and as to how the facts of the Assessee’s case are different from those cases, held that the cases cited are not applicable to the facts of…

DCIT, Bangalore vs. M/S Icici Emerging Sector Fund, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 177/BANG/2012[2008-09]Status: DisposedITAT Bangalore13 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 61Section 63

…e and therefore the Assessee should not be taxed at the maximum marginal rate. ITA Nos.347 & 348/B/11 177 & 179/B/12, & 475/B/13 Page 8 of 33 (1) Gopala Pillai A.K. Vs. ITO 75 ITR 120 (Mad); (2) CWT Vs. Trustees of HEH Nizam’s Family (remainder Wealth) Trust 107 ITR 555 (SC); (3) CIT Vs. Shamaraju Trustees 56 Taxman 175 (Karn.); (4) Lakshmipat Singhania Vs. CIT 72 ITR 291 (SC). 7. The AO without discussing the facts of those cases and the ratio laid down in those decisions and as to how the facts of the Assessee’s case are different from those cases, held that the cases cited are not applicable to the facts of…

DCIT, Bangalore vs. M/S Icici Emerging Sectors Fund, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 348/BANG/2011[2008-09]Status: DisposedITAT Bangalore13 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 61Section 63

…e and therefore the Assessee should not be taxed at the maximum marginal rate. ITA Nos.347 & 348/B/11 177 & 179/B/12, & 475/B/13 Page 8 of 33 (1) Gopala Pillai A.K. Vs. ITO 75 ITR 120 (Mad); (2) CWT Vs. Trustees of HEH Nizam’s Family (remainder Wealth) Trust 107 ITR 555 (SC); (3) CIT Vs. Shamaraju Trustees 56 Taxman 175 (Karn.); (4) Lakshmipat Singhania Vs. CIT 72 ITR 291 (SC). 7. The AO without discussing the facts of those cases and the ratio laid down in those decisions and as to how the facts of the Assessee’s case are different from those cases, held that the cases cited are not applicable to the facts of…

DCIT, Bangalore vs. M/S Icici Emerging Sectors Fund, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 347/BANG/2011[200809]Status: DisposedITAT Bangalore13 Feb 2015

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 61Section 63

…e and therefore the Assessee should not be taxed at the maximum marginal rate. ITA Nos.347 & 348/B/11 177 & 179/B/12, & 475/B/13 Page 8 of 33 (1) Gopala Pillai A.K. Vs. ITO 75 ITR 120 (Mad); (2) CWT Vs. Trustees of HEH Nizam’s Family (remainder Wealth) Trust 107 ITR 555 (SC); (3) CIT Vs. Shamaraju Trustees 56 Taxman 175 (Karn.); (4) Lakshmipat Singhania Vs. CIT 72 ITR 291 (SC). 7. The AO without discussing the facts of those cases and the ratio laid down in those decisions and as to how the facts of the Assessee’s case are different from those cases, held that the cases cited are not applicable to the facts of…

11 177 & 179/B/12, & 475/B/13 Page 8 of 33 (1) Gopala Pillai A.K v. ITO (107 ITR 555) — Cited in 5 Judgments | BharatTax