(120 ITR 466) and in CJT v. Mithila Properties Publications & Contract Enterprises Private Limited

228 ITR 713Reported decision#23770 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2019.

Judgments citing (120 ITR 466) and in CJT v. Mithila Properties Publications & Contract Enterprises Private Limited

Deputy Commissioner of Income Tax, Circle - 4, Guwahati vs. M/S. A. T. C. Realtors Pvt. Ltd., Guwahati

In the result, both the appeals of the Revenue are dismissed

ITA 170/GTY/2018[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate
Section 143Section 22

…ombay) CIT vs. New India Maritime Agencies (P) Ltd. 256 ITR 513 (Madras) Rampur Industries Ltd. vs. CIT 82 ITR 23 (Allahabad) Attukal Shopping Complex P. Ltd. vs. CIT 259 ITR 567 (Kerala) CIT vs. Mithila Properties Publication & Contractor Enterprises (P) Ltd 228 ITR 713 The following observation made by the Hon'ble Madras High Court in the case CIT vs. Indian Overseas Bank 246 ITR 206 makes the law very clear::- Under the provisions of the Income-tax Act each head of income is separate and distinct and if certain income of the assessee falls under a particular head, it is not possible for the assessee to take th…

Deputy Commissioner of Income Tax, Circle - 4, Guwahati vs. M/S. A. T. C. Realtors Pvt. Ltd., Guwahati

In the result, both the appeals of the Revenue are dismissed

ITA 169/GTY/2018[2012-13]Status: DisposedITAT Guwahati10 Jul 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate
Section 143Section 22

…ombay) CIT vs. New India Maritime Agencies (P) Ltd. 256 ITR 513 (Madras) Rampur Industries Ltd. vs. CIT 82 ITR 23 (Allahabad) Attukal Shopping Complex P. Ltd. vs. CIT 259 ITR 567 (Kerala) CIT vs. Mithila Properties Publication & Contractor Enterprises (P) Ltd 228 ITR 713 The following observation made by the Hon'ble Madras High Court in the case CIT vs. Indian Overseas Bank 246 ITR 206 makes the law very clear::- Under the provisions of the Income-tax Act each head of income is separate and distinct and if certain income of the assessee falls under a particular head, it is not possible for the assessee to take th…

Suyash Holding & Estate Developers Private Limited, Mumbai vs. Income Tax Officer 8(2)(4), Mumbai

In the result, appeal of assessee is allowed in part in terms indicated hereinabove

ITA 341/MUM/2018[2009-10]Status: DisposedITAT Mumbai20 Jun 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 143(3)Section 14A

…he assessee company, as held by the Hon*ble Calcutta High Court and the Patna High Court, delivered in the cases of Tinsukia Development Corporation Ltd vs err (120 ITR 466) and in CJT Vs Mithila Properties Publications & Contract Enterprises Private Limited (228 ITR 713), respectively. The facts of the case of the assessee, in the instant case, being identical, the ratios laid down by the Hon‟ble Calcutta High Court and the Patna High Court are squarely applicable to the facts of the case. 5.8. Further, reliance is also placed on the decision of Hon‟ble Supreme Court delivered in the case of Sambhu Investments L…

(120 ITR 466) and in CJT v. Mithila Properties Publications & Contract Enterprises Private Limited (228 ITR 713) — Cited in 3 Judgments | BharatTax