All Gujarat Federation of Tax Consultants & Ors. v. CBDT

214 ITR 276High Court1995#23763 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2019.

Judgments citing All Gujarat Federation of Tax Consultants & Ors. v. CBDT

SODEXO SVC INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS)-2(2), MUMBAI

In the result, the appeals are allowed for statistical purposes

ITA 933/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Oct 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 Sodexo Svc India Pvt. Ltd., Assistant/Deputy 503 & 504, 5Th Floor, B Wing, Vs. Commissioner Of Income Hiranandani Fulcrum, Sahar Tax (Tds)-2(2), 717, Smt. Road, Andheri East, Mumbai. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai. Pan No. Aalcs9822Q Appellant Respondent Assessee By : Mr. F.B. Andhyarujina, Mr. Gautam Thacker, Mr. Yazdi P. Jijina & Ms. K.R. Daviervala, Ars Revenue By : Mr. B.B. Rajendra Prasad, Cit-Dr Last Date Of Hearing : 12/07/2019 Date Of Pronouncement: 07/10/2019

For Appellant: Mr. F.B. AndhyarujinaFor Respondent: Mr. B.B. Rajendra Prasad, CIT-DR

Section 133ASection 194CSection 201Section 201(1)Section 7

…v. Wizcraft International Entertainment P. Ltd. [2011] 8 ITR (Trib) 334 (Mum) . Further reliance is placed by the Ld. counsels on the decision in East India Hotels Ltd. v. CBDT (2010) 320 ITR 526 (Bom), All Gujarat Federation of Tax Consultants v. CBDT (1995) 214 ITR 276 (Guj), Associated Cement Co. Ltd. v. CIT (1993) 201 ITR 435 (SC) and Birla Cement Works v. CBDT (2001) 248 ITR 216 (SC). 8. On the other hand the Ld. Departmental Representative (DR) submits that in the instant case, the presentation of coupons to Sodexo and encashment thereon, by no means represent reimbursement of expenses; only those establish…

ICICI SECURITIES LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

In the result, the appeal for the AY 2010-11 is partly allowed

ITA 4269/MUM/2013[2009-10]Status: DisposedITAT Mumbai19 Mar 2018AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 Icici Securities Ltd. Dy. Commissioner Of Icici Centre, H.T. Parekh Income Tax Range Vs. Marg, Churchgate, 4(1), Mumbai-400020. Mumbai. Pan No. Aaaci0996E (Appellant) (Respondent) Assessee By : Mr. Yogesh A. Thar, Ar Revenue By : Mr. M.C. Omi Ningshen, Dr

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. M.C. Omi Ningshen, DR

Section 143(3)Section 40Section 40a

…of section 194C excludes commission or brokerage paid on securities. Reliance is placed by him on the CBDT Circular No. 715 dated 08.08.1995 and the decision in S.R.F. Finance Ltd. v. CBDT (211 ITR 861) (Del) and Gujarat Federation of Tax Consultants v. CBDT (214 ITR 276) (Guj.). 16.4 On the other hand, the Ld. DR supports the order passed by the Ld. CIT(A). 16.5 We have heard the rival submissions and perused the relevant materials on record. The reasons for our decisions are given below. The primary facts on the above ground of appeal can be found out from the reply dated 11.02.2013 filed by the assessee before…

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

ITTA/33/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 194CSection 197(1)Section 201

…TAXAP/33/2000 1/27 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 33 of 2000 For Approval and Signature: HONOURABLE MR.JUSTICE AKIL KURESHI & HONOURABLE MS JUSTICE SONIA GOKANI ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be c…