Becker Gray & Co. (1930) Ltd. v. ITO

112 ITR 503High Court#18725 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2018.

Judgments citing Becker Gray & Co. (1930) Ltd. v. ITO

Aquatech Systems (Asia) Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the impugned order is set aside and the appeal of the assessee is allowed

ITA 416/PUN/2015[2009-10]Status: DisposedITAT Pune18 Jun 2018AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Neelesh KhandelwalFor Respondent: Dr. Vivek Aggarwal
Section 143(3)Section 271(1)(c)Section 274

…ons of the Act or Income Tax Rules. To further buttress his submissions the ld. DR placed reliance on the following decisions : i. Shyam Biri Works Pvt. Ltd. Vs. Commissioner of Income Tax, 259 ITR 625 (All); ii. Becker Gray And Co. Ltd. Vs. ITO And Ors., 112 ITR 503 (Cal); iii. Dr. Syamal Baran Mondal Vs. Commissioner of Income Tax in Income Tax Appeal No. 698 of 2007 decided on 18-02-2011 (Cal); iv. M. Sajjanraj Nahar Vs. Commissioner of Income Tax, 283 ITR 230 (Mad); v. M.S. Mohammed Marzook (Late) And Another Vs. ITO, 283 ITR 254 (Mad); vi. M/s. Maharaj Garage & Company Vs. Commissioner of Income Ta…

M/S Goyal Mg Gases Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2194/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Jun 2016AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Section 143(3)Section 14A

…d that satisfaction in writing before initiating penalty proceedings u/s.273 of the Act. ITA Nos. 2192, 2193 & 2194/Del/2013 Page 8 of The Court fortified its view by relying on the decision of the Calcutta High Court in Becker Gray & Co. (1930) Ltd. v. ITO, 112 ITR 503 (Cal) and dismissed the appeal as without merit. 5. It is nobody’s case that AO is not required to be un- satisfied regarding correctness of expenses claimed by the AO and invoking of rational method of determining the expenses in relation to exempt income. However, the un-satisfaction can be inferred from facts and circumstances of the case. If…

M/S Goyal Mg Gases Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2193/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Jun 2016AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Section 143(3)Section 14A

…d that satisfaction in writing before initiating penalty proceedings u/s.273 of the Act. ITA Nos. 2192, 2193 & 2194/Del/2013 Page 8 of The Court fortified its view by relying on the decision of the Calcutta High Court in Becker Gray & Co. (1930) Ltd. v. ITO, 112 ITR 503 (Cal) and dismissed the appeal as without merit. 5. It is nobody’s case that AO is not required to be un- satisfied regarding correctness of expenses claimed by the AO and invoking of rational method of determining the expenses in relation to exempt income. However, the un-satisfaction can be inferred from facts and circumstances of the case. If…

M/S Goyal Mg Gases Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2192/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Jun 2016AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

Section 143(3)Section 14A

…d that satisfaction in writing before initiating penalty proceedings u/s.273 of the Act. ITA Nos. 2192, 2193 & 2194/Del/2013 Page 8 of The Court fortified its view by relying on the decision of the Calcutta High Court in Becker Gray & Co. (1930) Ltd. v. ITO, 112 ITR 503 (Cal) and dismissed the appeal as without merit. 5. It is nobody’s case that AO is not required to be un- satisfied regarding correctness of expenses claimed by the AO and invoking of rational method of determining the expenses in relation to exempt income. However, the un-satisfaction can be inferred from facts and circumstances of the case. If…

Becker Gray & Co. (1930) Ltd. v. ITO (112 ITR 503) — Cited in 4 Judgments | BharatTax