All India Reporter Ltd. v. Ramchandra D. Datar

265 ITR 264Supreme Court of India#24237 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2015.

Judgments citing All India Reporter Ltd. v. Ramchandra D. Datar

DCIT-2(1), MUMBAI vs. CABLE CORPORATION OF INDIA LTD., MUMBAI

In the result, appeals of the assessee are allowed in part, whereas appeal of revenue is dismissed

ITA 4465/MUM/2013[2008-09]Status: DisposedITAT Mumbai18 Nov 2015AY 2008-09
For Appellant: Shri Nitesh JoshiFor Respondent: Shri T. Roumaun Paite
Section 138Section 141Section 143(3)Section 37(1)Section 40

…ame a judgment debt. It is an accepted principle of law that there could be no deduction of tax at source from a judgment debt for which reliance can be placed on All India Reporter Ltd. v/s Ramchandra D. Datar, 41 ITR 446 (SC), Islamic Investment Co. v/s UOI 265 ITR 264. Further, There is also no question of treating the said amount as penalty under the Negotiable Instruments Act as no penalty could be prescribed under the said Act. 7. In view of the above discussion, we direct the AO to allow assessee’s claim of Rs.19,37,774/-. 8. The next grievance of the assessee relates to partial disallowance of professiona…

CABLE CORPORATION OF INDIA LTD,MUMBAI vs. ACIT 2(1), MUMBAI

In the result, appeals of the assessee are allowed in part, whereas appeal of revenue is dismissed

ITA 2241/MUM/2011[2007-08]Status: DisposedITAT Mumbai18 Nov 2015AY 2007-08
For Appellant: Shri Nitesh JoshiFor Respondent: Shri T. Roumaun Paite
Section 138Section 141Section 143(3)Section 37(1)Section 40

…ame a judgment debt. It is an accepted principle of law that there could be no deduction of tax at source from a judgment debt for which reliance can be placed on All India Reporter Ltd. v/s Ramchandra D. Datar, 41 ITR 446 (SC), Islamic Investment Co. v/s UOI 265 ITR 264. Further, There is also no question of treating the said amount as penalty under the Negotiable Instruments Act as no penalty could be prescribed under the said Act. 7. In view of the above discussion, we direct the AO to allow assessee’s claim of Rs.19,37,774/-. 8. The next grievance of the assessee relates to partial disallowance of professiona…

CABLE CORPORATION OF INDIA LTD,MUMBAI vs. ACIT 2(1), MUMBAI

In the result, appeals of the assessee are allowed in part, whereas appeal of revenue is dismissed

ITA 2240/MUM/2011[2006-07]Status: DisposedITAT Mumbai18 Nov 2015AY 2006-07
For Appellant: Shri Nitesh JoshiFor Respondent: Shri T. Roumaun Paite
Section 138Section 141Section 143(3)Section 37(1)Section 40

…ame a judgment debt. It is an accepted principle of law that there could be no deduction of tax at source from a judgment debt for which reliance can be placed on All India Reporter Ltd. v/s Ramchandra D. Datar, 41 ITR 446 (SC), Islamic Investment Co. v/s UOI 265 ITR 264. Further, There is also no question of treating the said amount as penalty under the Negotiable Instruments Act as no penalty could be prescribed under the said Act. 7. In view of the above discussion, we direct the AO to allow assessee’s claim of Rs.19,37,774/-. 8. The next grievance of the assessee relates to partial disallowance of professiona…

All India Reporter Ltd. v. Ramchandra D. Datar (265 ITR 264) — Cited in 3 Judgments | BharatTax