41 ITR 495 (SC) and First Addl. ITO v. T. M. K. Abdul Kassim

46 ITR 149Supreme Court of India1962#21028 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2015.

Judgments citing 41 ITR 495 (SC) and First Addl. ITO v. T. M. K. Abdul Kassim

COMMISSIONER OF INCOME TAX DELHI II vs. MEDICARE INVESTMENTS LTD.

ITA - 840 / 2008HC Delhi20 Mar 2015

…made to several decisions in Kedarnath Jute Mfg. Co. Ltd. v. Commissioner of Income Tax [1971] 82 ITR 363 (SC) ; Delhi Stock Exchange Association Ltd. v. Commissioner of Income Tax [1961] 41 ITR 495 (SC) and First Addl. ITO v. T. M. K. Abdul Kassim [1962] 46 ITR 149 (SC). It was therefore 2015:DHC:2664-DB ITA Nos.25/01, 840/08 & 26/01 Page 11 observed that even if the return filed by the assessee did not set out the proper position that cannot be a reason for not allowing the claim. 11. The ITAT considered the reasoning of the AO and CIT (A) and held, firstly that when the assessees applied for NCD…

COMMISSIONER OF INCOME TAX vs. M/S. ABHINANDAN INVESTMENT LTD

ITA/26/2001HC Delhi20 Mar 2015

…made to several decisions in Kedarnath Jute Mfg. Co. Ltd. v. Commissioner of Income Tax [1971] 82 ITR 363 (SC) ; Delhi Stock Exchange Association Ltd. v. Commissioner of Income Tax [1961] 41 ITR 495 (SC) and First Addl. ITO v. T. M. K. Abdul Kassim [1962] 46 ITR 149 (SC). It was therefore 2015:DHC:2664-DB ITA Nos.25/01, 840/08 & 26/01 Page 11 observed that even if the return filed by the assessee did not set out the proper position that cannot be a reason for not allowing the claim. 11. The ITAT considered the reasoning of the AO and CIT (A) and held, firstly that when the assessees applied for NCD…

COMMISSIONER OF INCOME TAX vs. M/S. ABHINANDAN INVESTMENT LTD

ITA/25/2001HC Delhi20 Mar 2015

…made to several decisions in Kedarnath Jute Mfg. Co. Ltd. v. Commissioner of Income Tax [1971] 82 ITR 363 (SC) ; Delhi Stock Exchange Association Ltd. v. Commissioner of Income Tax [1961] 41 ITR 495 (SC) and First Addl. ITO v. T. M. K. Abdul Kassim [1962] 46 ITR 149 (SC). It was therefore 2015:DHC:2664-DB ITA Nos.25/01, 840/08 & 26/01 Page 11 observed that even if the return filed by the assessee did not set out the proper position that cannot be a reason for not allowing the claim. 11. The ITAT considered the reasoning of the AO and CIT (A) and held, firstly that when the assessees applied for NCD…

COMMISSIONER OF INCOME TAX vs. M/S. ABHINANDAN INVESTMENT LTD

ITA/840/2008HC Delhi20 Mar 2015

…made to several decisions in Kedarnath Jute Mfg. Co. Ltd. v. Commissioner of Income Tax [1971] 82 ITR 363 (SC) ; Delhi Stock Exchange Association Ltd. v. Commissioner of Income Tax [1961] 41 ITR 495 (SC) and First Addl. ITO v. T. M. K. Abdul Kassim [1962] 46 ITR 149 (SC). It was therefore 2015:DHC:2664-DB ITA Nos.25/01, 840/08 & 26/01 Page 11 observed that even if the return filed by the assessee did not set out the proper position that cannot be a reason for not allowing the claim. 11. The ITAT considered the reasoning of the AO and CIT (A) and held, firstly that when the assessees applied for NCD…

41 ITR 495 (SC) and First Addl. ITO v. T. M. K. Abdul Kassim (46 ITR 149) — Cited in 4 Judgments | BharatTax