235 (Chennai-Trib.) (iii) CIT v. Subramanian

82 ITD 641Income Tax Appellate Tribunal2002#25707 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2014 to 2015.

Judgments citing 235 (Chennai-Trib.) (iii) CIT v. Subramanian

DCIT, Bangalore vs. Sri. Ramprasad Padmanabhan, Bangalore

In the result, Revenue’s appeal for Assessment Year 2006-07 is dismissed

ITA 718/BANG/2014[2006-07]Status: DisposedITAT Bangalore20 Feb 2015AY 2006-07

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Dr. K. Shankar Prasad, JCIT (D.R)For Respondent: None
Section 143(3)Section 147Section 148

…ssessee in the case on hand :- i) Super Cassettes Industries P. Ltd. V CIT (1992) 41 ITD 530 (Del) ii) M. Subramanian V DCIT (1992) 42 ITD 676 (Mad) iii) Gramaphone Co. Of India Ltd. V DCIT (1994) 48 ITD 145 (Cal) iv) Tips Cassettes & Record Co. V ACIT (2002) 82 ITD 641 (Mum) v) ITO V Five Star Audio (ITA No.1921/Mds/2012). 5.2.4 From an appreciation the details on record, the orders of the authorities below and the judicial decisions cited and placed reliance on (supra), it is clear 7 that the assessee's is in the business of reproduction of audio sound and music from the original track record of the songs provi…

Commissioner of Income Tax vs. Shri Krishan Kumar

The appeals stand dismissed

ITA - 50 / 2000HC Delhi02 Dec 2014

…me. He would state that even though, for an earlier assessment year, the ITAT had decided in favour of the assessees, the judgment has not been accepted and has been challenged in this Court. He would rely upon the judgment of the ITAT reported as [2002] 82 ITD 641 (Mum), TIPS Cassettes and Record Company Vs. Assistant Commissioner of Income Tax, more specifically para 27. 28. On the other hand, Mr.Ajay Vohra, learned counsel appearing for the respondents-assessees would state that the assessees were engaged in reproduction of audio sound and music from the master plate provided by the film producers…

Commissioner of Income Tax vs. Shri Krishan Kumar

The appeals stand dismissed

ITA/50/2000HC Delhi02 Dec 2014

…me. He would state that even though, for an earlier assessment year, the ITAT had decided in favour of the assessees, the judgment has not been accepted and has been challenged in this Court. He would rely upon the judgment of the ITAT reported as [2002] 82 ITD 641 (Mum), TIPS Cassettes and Record Company Vs. Assistant Commissioner of Income Tax, more specifically para 27. 28. On the other hand, Mr.Ajay Vohra, learned counsel appearing for the respondents-assessees would state that the assessees were engaged in reproduction of audio sound and music from the master plate provided by the film producers…