74-80 of Legal Compilation.\nArunbhai Naik v. ITO

379 ITR 511High Court2015#24743 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Judgments citing 74-80 of Legal Compilation.\nArunbhai Naik v. ITO

Shrikant Anantrao Zori, Aurangabad vs. Income Tax Officer Ward 1(1) Aurangabad, Aurangabad

In the result, the appeal of the assessee is partly allowed

ITA 798/PUN/2024[2020-21]Status: DisposedITAT Pune28 Jan 2025AY 2020-21

For Appellant: Shri Nikhil Patakh &For Respondent: Shri Arvind Desai

Section 10Section 143(1)Section 143(2)Section 17(3)(i)Section 89

…not be taxed under the head profits in lieu of salary". Compensation received even before commencement of the employment is also considered as capital receipt. Copy of Judgement is at pg. 74-80 of Legal Compilation. Arunbhai Naik vs. ITO - Gujarat High Court-379 ITR 511 (2015) - wherein it has been held.... In the opinion of High court, the manner of computation of the amount payable to the assessee in terms of the settlement, would not change the character of the payment, inasmuch as, the same being voluntary in nature and without any obligation on the part of the employer, would not amount to compensation in t…

Ajay B. Ghose, Thane vs. DCIT, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 1720/MUM/2021[2017-18]Status: DisposedITAT Mumbai18 Nov 2021AY 2017-18

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaleajay B. Ghose Vs. Dcit – Cpc Flat No. 504, Angelo, Post Bag No. 1, Hiranandani Estate, Electronic City, Ghobander Road, Thane Bangaluru – 560500. Maharashtra– 400607. Pan/Gir No. : Aebpg1796A Appellant .. Respondent

For Appellant: Shri. Gunjan Kakkad. ARFor Respondent: Shri. Mehul B. Jain. DR

Section 143(1)Section 17(3)(i)

…under;- “1. CIT Vs. Ajit Kumar Bose, [1987] 165 ITR 90 2. CIT Vs. Sharda Sinha [2016] 237 Taxman 111 (Delhi) 3. Oberio Hotel (P) Ltd. Vs. CIT [1999] 236 ITR 903 (SC) 4. Khanna & Annadhanam Vs. CIT [2003] 351 ITR 110 (Delhi) 5. Arunbhai R Naik Vs. ITO [2015] 379 ITR 511 (Guj) M/s Ajay B Ghose, Mumbai 6, Chandrakant Tolia Vs. ACIT [2009] 316 ITR 312 (Madras) 7. Bajaj Auto Finance Ltd. Vs. CIT [2018] 404 ITR 564 (Bombay) 8. Kvaverner John Brown Engg. Vs. ACIT [2008] 305 ITR 103 (SC) 9. Khatua Junkar Ltd Vs. KS Pathania [1992] 196 ITR 55 (Bombay)” 10. Further the severance payment to the assessee is voluntary in n…

ITO (TDS) RG 2(2), Mumbai vs. Kuwait Airways Corporation, Mumbai

ITA 3303/MUM/2012[2009-10]Status: DisposedITAT Mumbai15 Feb 2017AY 2009-10

For Appellant: S/Shri G.N. Gupta & Abhijit RoyFor Respondent: Shri Pavan Kumar Beerla

Section 133ASection 192Section 201Section 201(1)Section 254(1)Section 33

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण “ए” ” ” ” "यायपीठ मुंबई म"। आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ मुंबई म"। "यायपीठ मुंबई म"। "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संजय गग" ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sanjay Garg,J.M. आयकर अपील सं आयकर अपील सं././././ITA No.3303/Mum/2012,िनधा"रण व आयकर अपील सं आयकर अपील सं िनधा"रण व िनधा"रण वष"ष"ष"ष" /Assessment Year: 2009-10 िनधा"रण व ITO-(TDS)-2(2) Kuwait Airways Corporation Room No.707, Income tax Office 902, Nariman Bhavan, 9th Floor Vs. Smt. K.G. Mittal Ayurvedic Hospital Nariman Po…