Additional Commissioner of Income-tax v. Buckau Wolf New Indian Engineering Works Ltd.

157 ITR 751High Court1986#14981 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 357,263 Indian tax judgments — from 2015 to 2019.

Judgments citing Additional Commissioner of Income-tax v. Buckau Wolf New Indian Engineering Works Ltd.

ITO 2(1)(1), Mumbai vs. Aaa Technologies P.Ltd, Mumbai

ITA 3455/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Vipul JoshiFor Respondent: Shri Abdul Hakeem M
Section 143(3)Section 148

…367 (SC)] (ii) Sutlej Cotton - [116 ITR 1, 5 (SC)] [For income] (iii) CIT v/s. India Cement - [75 ITR 191,195 (SC)] (iv) CIT v/s. ShoorjiVallabhdas - [46 ITR 144 (SC)] (v) CIT v/s. Central Provinces Manganese - [112 ITR 734 (Bom)] (vi) ACIT v/s. Buckau Wolf- [157 ITR 751 (Bom)] (vii) CIT v/s. Century Enka Ltd. - [239 ITR 804 (Cal)] (viii) Tamilnadu Brick & Tile Mfg. Industrial Services Co-op. Society Ltd. v/s. CIT - [265 ITR 332 (Mad)] (ix) Pullangode Rubber Produce Co. Ltd. v/s. State of Kerala [(1973) 91 ITR 18 (SC)] (x) S. Arjun Singh v/s. CIT - [(1989) 175 ITR 91 (Del)] (xi) Nirmala G. Mehta v/s. A. Balasubra…

ITO 2(1)(1), Mumbai vs. Aaa Technologies P.Ltd, Mumbai

ITA 3454/MUM/2017[2009-10]Status: DisposedITAT Mumbai17 May 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Vipul JoshiFor Respondent: Shri Abdul Hakeem M
Section 143(3)Section 148

…367 (SC)] (ii) Sutlej Cotton - [116 ITR 1, 5 (SC)] [For income] (iii) CIT v/s. India Cement - [75 ITR 191,195 (SC)] (iv) CIT v/s. ShoorjiVallabhdas - [46 ITR 144 (SC)] (v) CIT v/s. Central Provinces Manganese - [112 ITR 734 (Bom)] (vi) ACIT v/s. Buckau Wolf- [157 ITR 751 (Bom)] (vii) CIT v/s. Century Enka Ltd. - [239 ITR 804 (Cal)] (viii) Tamilnadu Brick & Tile Mfg. Industrial Services Co-op. Society Ltd. v/s. CIT - [265 ITR 332 (Mad)] (ix) Pullangode Rubber Produce Co. Ltd. v/s. State of Kerala [(1973) 91 ITR 18 (SC)] (x) S. Arjun Singh v/s. CIT - [(1989) 175 ITR 91 (Del)] (xi) Nirmala G. Mehta v/s. A. Balasubra…

The Commissioner of Income Tax vs. M/S Amco Power Systems Ltd

ITA/765/2009HC Karnataka07 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

…or gains are computed under the head ‘Profits and gains of business or profession’. In a judgment of a Division Bench of this Court in Additional Commissioner of Income-tax Vs. Buckau Wolf New Indian Engineering Works Ltd. (1985) 46 CTR (Bom) 200: (1986) 157 ITR 751 (Bom), the issue arose in the context of an agreement under which an assessee was to pay an amount of Rs.1,00,000/- to its German collaborators in annual instalments of Rs.20,000/- and the question which was referred was whether the entire amount of Rs. 1,00,000/- 38 represented revenue expenditure deductible while computing…

The Commissioner of Income Tax vs. M/S Amco Power Systems Ltd

ITA/769/2009HC Karnataka07 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

…or gains are computed under the head ‘Profits and gains of business or profession’. In a judgment of a Division Bench of this Court in Additional Commissioner of Income-tax Vs. Buckau Wolf New Indian Engineering Works Ltd. (1985) 46 CTR (Bom) 200: (1986) 157 ITR 751 (Bom), the issue arose in the context of an agreement under which an assessee was to pay an amount of Rs.1,00,000/- to its German collaborators in annual instalments of Rs.20,000/- and the question which was referred was whether the entire amount of Rs. 1,00,000/- 38 represented revenue expenditure deductible while computing…

The Commissioner of Income Tax vs. M/S Amco Power Systems Ltd

ITA/767/2009HC Karnataka07 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

…or gains are computed under the head ‘Profits and gains of business or profession’. In a judgment of a Division Bench of this Court in Additional Commissioner of Income-tax Vs. Buckau Wolf New Indian Engineering Works Ltd. (1985) 46 CTR (Bom) 200: (1986) 157 ITR 751 (Bom), the issue arose in the context of an agreement under which an assessee was to pay an amount of Rs.1,00,000/- to its German collaborators in annual instalments of Rs.20,000/- and the question which was referred was whether the entire amount of Rs. 1,00,000/- 38 represented revenue expenditure deductible while computing…

The Commissioner of Income Tax vs. M/S Amco Power Systems Ltd

ITA/1046/2008HC Karnataka07 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

…or gains are computed under the head ‘Profits and gains of business or profession’. In a judgment of a Division Bench of this Court in Additional Commissioner of Income-tax Vs. Buckau Wolf New Indian Engineering Works Ltd. (1985) 46 CTR (Bom) 200: (1986) 157 ITR 751 (Bom), the issue arose in the context of an agreement under which an assessee was to pay an amount of Rs.1,00,000/- to its German collaborators in annual instalments of Rs.20,000/- and the question which was referred was whether the entire amount of Rs. 1,00,000/- 38 represented revenue expenditure deductible while computing…

Additional Commissioner of Income-tax v. Buckau Wolf New Indian Engineering Works Ltd. (157 ITR 751) — Cited in 6 Judgments | BharatTax