Addl. CIT v. Gurjargravures (P) Ltd.

136 ITR 761High Court1982#22448 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Judgments citing Addl. CIT v. Gurjargravures (P) Ltd.

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…ic Components India Pvt. Ltd. 141 taxmann.com 388 (SC) (2022) when revised computation, not revised return can not claim any such additional deductions or exemption. 2 Ultratech Cement vs. Addl.CIT 81 taxmann.com 74 (Bombay) (2017) 3 CIT vs. G.S. Rice Mills 136 ITR 761 (1982) (Allahabad High Court) 4. Intex Link Petroleum Ltd. vs. DCIT 83 TTJ 274 (Allah ITAT) (2004). 13. Further, the investment in the house property was made in F.Y. 2013-14 which was beyond time limit of three years as per section 54F in F.Y. 2013-14. No evidence could be furnished before the AO regarding time of construction of residential h…

M/S Standard Chartered Global Business Service Private Limited (Formerly Known As Scope Internatinal Private Limited), Chennai vs. DCIT Corporate Circle 6 (1), Chennai

Appeal stands partly allowed for statistical purposes in both the years

ITA 1588/CHNY/2018[2014-15]Status: DisposedITAT Chennai07 Jun 2023AY 2014-15

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita Nos.1587 & 1588/Chny/2018 िनधा)रण वष) /Assessment Years: 2013-14 & 2014-15

For Appellant: Ms. Amulya. K, C.A &For Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 195Section 40Section 9(1)(vii)

…s) to support admission of additional ground of appeal. The Ld. Sr. DR, opposing the same, relied on the ITA Nos.1587 & 1588/Chny/2018 :- 7 -: decisions in the cases of Addl. CIT vs. Gurjargravures (P) Ltd. [1978] 111 ITR 1 (SC); CIT v. G.S Rice Mils [1982] 136 ITR 761 (ALL) and the decision of the Bangalore Tribunal in the case of M/s Texas Instruments Inc. in ITA NO. 525/Ban/2019 dated 11-03-2022 [2022] 139 Taxmann.com 153. 4.3 We find that the Hon’ble Supreme Court of India in the case of National Thermal Power Corporation Ltd (supra) under para Nos. 5 to 8 have observed as under: “5. Under section 254 of…

M/S Standard Chartered Global Business Service Private Limited (Formerly Known As Scope Internatinal Private Limited), Chennai vs. DCIT Corporate Circle 6 (1), Chennai

Appeal stands partly allowed for statistical purposes in both the years

ITA 1587/CHNY/2018[2013-14]Status: DisposedITAT Chennai07 Jun 2023AY 2013-14

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita Nos.1587 & 1588/Chny/2018 िनधा)रण वष) /Assessment Years: 2013-14 & 2014-15

For Appellant: Ms. Amulya. K, C.A &For Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 195Section 40Section 9(1)(vii)

…s) to support admission of additional ground of appeal. The Ld. Sr. DR, opposing the same, relied on the ITA Nos.1587 & 1588/Chny/2018 :- 7 -: decisions in the cases of Addl. CIT vs. Gurjargravures (P) Ltd. [1978] 111 ITR 1 (SC); CIT v. G.S Rice Mils [1982] 136 ITR 761 (ALL) and the decision of the Bangalore Tribunal in the case of M/s Texas Instruments Inc. in ITA NO. 525/Ban/2019 dated 11-03-2022 [2022] 139 Taxmann.com 153. 4.3 We find that the Hon’ble Supreme Court of India in the case of National Thermal Power Corporation Ltd (supra) under para Nos. 5 to 8 have observed as under: “5. Under section 254 of…

Addl. CIT v. Gurjargravures (P) Ltd. (136 ITR 761) — Cited in 3 Judgments | BharatTax