Again, in Sassoon J. David & Co. (P.) Ltd. v. CIT

1 Taxmann 485Supreme Court of India1979#5160 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 37

Issues it is cited on

test of enduring benefitsection 56(1)management feescost plus methodagency peprohibited by lawarms length pricewithholding taxbenchmarking analysissection 195commercial expediencyenduring benefit

Judgments citing Again, in Sassoon J. David & Co. (P.) Ltd. v. CIT

Casio India Company Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4726/DEL/2010[2006-07]Status: DisposedITAT Delhi03 Apr 2017AY 2006-07

Bench: Shri C. M. Garg & Shri Prashant Maharishicasio India Company Pvt. Ltd, Dcit, 210, Okhla Industrial Estate Circle-3(1), Vs. (First Floor), Okhla Phase-Iii, New Delhi New Delhi Pan: Aaacc3448H (Appellant) (Respondent)

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Sh. TM Shivakumar, CIT DR
Section 92B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI C. M. GARG, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Casio India Company Pvt. Ltd, DCIT, 210, Okhla Industrial Estate Circle-3(1), Vs. (First Floor), Okhla Phase-III, New Delhi New Delhi PAN: AAACC3448H (Appellant) (Respondent) Assessee by : Shri Nageswar Rao, Adv Revenue by: Sh. TM Shivakumar, CIT DR Date of Hearing 04/01/2017 Date of pronouncement 03/04/2017 O R D E R PER PRASHANT MAHARISHI, A. M. ITA No 4726/Del/2010 A Y 2006-07 1. Brief facts of the case is that assessee is a wholly owned subsidiary of Casio compute…

Fibres & Fabrics International P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circel-11(3), Bangalore

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

ITA 1352/BANG/2014[2005-06]Status: DisposedITAT Bangalore10 Feb 2016AY 2005-06

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raom/S.Fibres & Fabrics International Pvt. Ltd. No.21, E-1, 2Nd Phase, Peenya Industrial Area, Bangalore-560058. … Appellant Pan: Aaacf 6841 M Vs. Deputy Commissioner Of Income-Tax, Circle 11(3), Bangalore. … Respondent

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt.Neera Malhotra, CIT(DR)
Section 147Section 253Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Fibres & Fabrics International Pvt. Ltd. No.21, E-1, 2nd Phase, Peenya Industrial Area, Bangalore-560058. … Appellant PAN: AAACF 6841 M Vs. Deputy Commissioner of Income-tax, Circle 11(3), Bangalore. … Respondent Appellant by : Shri Nageswar Rao, Advocate Respondent by : Smt.Neera Malhotra, CIT(DR) Date of hearing : 10/12/2015 Date of pronouncement : 10/02/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee-company, directed against…