56 ITR 521 (SC) 80-85 17 CIT v. Chamanlal Mangaldas & Co.

29 ITR 987High Court1956#24252 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2018.

Judgments citing 56 ITR 521 (SC) 80-85 17 CIT v. Chamanlal Mangaldas & Co.

The Pr. Commissioner of Income Tax (4) vs. M/S Chamundi Winery and Distillery

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/137 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.155/2016 C/W I.T.A.No.458/2013, I.T.A.No.467/2015 I.T.A.No.173/2017, I.T.A.No.172/2017 I.T.A.No.155/2016 Between: 1. The Pr. Commissioner of Income Tax C.R. Building, Queens Road Bangalore-560001. 2. The Income Tax Officer Ward-4(3), Bangalore. …Appellants (By Mr. E.R. Indrakumar, Sr. Counsel for Mr. E.I. Sanmathi, Advocate) And: M/s. Chamundi Winery and Distil…

Pr. Commissioner of Income Tax vs. M/S Chamundi Winery and Distillery

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/137 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.155/2016 C/W I.T.A.No.458/2013, I.T.A.No.467/2015 I.T.A.No.173/2017, I.T.A.No.172/2017 I.T.A.No.155/2016 Between: 1. The Pr. Commissioner of Income Tax C.R. Building, Queens Road Bangalore-560001. 2. The Income Tax Officer Ward-4(3), Bangalore. …Appellants (By Mr. E.R. Indrakumar, Sr. Counsel for Mr. E.I. Sanmathi, Advocate) And: M/s. Chamundi Winery and Distil…

Director of Income Tax vs. M/S Ericsson Communications Ltd

The appeal is dismissed

ITA/106/2002HC Delhi04 Sept 2015
For Appellant: Mr Rohit Madan and Mr Zoheb HossainFor Respondent: Mr M.S. Syali, Sr. Advocate with Mr Mayank
Section 195Section 201Section 23Section 260A

…ertified the case as fit under Section 66A(2) of the Income Tax Act, 1961, to be considered by the Supreme Court. The Supreme Court referred to the earlier decision of the Bombay High Court in Commissioner of Income Tax v. Chamanlal Mangaldas & Co. (1956) 29 ITR 987, which was approved by the Supreme Court in Commissioner of Income Tax v. Chamanlal Mangaldas & Co. (1960) 39 ITR 8 and held as under: - “.....Income-tax is a levy on income. No doubt, the Income-tax Act takes into account two points of time at which the liability to tax is attracted, viz., the accrual of the income or its receipt; but the…

56 ITR 521 (SC) 80-85 17 CIT v. Chamanlal Mangaldas & Co. (29 ITR 987) — Cited in 3 Judgments | BharatTax