Bharat Steel Tubes Ltd. v. CIT

252 ITR 622High Court2001#23995 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2018.

Judgments citing Bharat Steel Tubes Ltd. v. CIT

The Principal Officer, Sarda Mines Pvt. Ltd., Keonjhar vs. ACIT(TDS)-II, Bhubaneswar

In the result, appeals filed by the assessee are allowed

ITA 298/CTK/2017[2009-10]Status: DisposedITAT Cuttack31 Aug 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Bhagban Panda/D.K.Mohanty, ARFor Respondent: Shri Subhendu Datta, DR
Section 194Section 201(1)

…4-1. The Ld. A.R. placed reliance in the case of Raja Shiva Prasad Singh Vrs. King emperor AIR 1924 Patna 679, Board of Agricultural Income-tax Vrs. Sindhurani AIR 1957 SC 729, CIT Vrs. Panbari Tea Co. Ltd. 57 ITR 422 (SC), Bharat Steel Tubes Ltd. Vrs. CIT 252 ITR 622 (Del.). Further, Ld. A.R. submitted that onetime payment to acquire leasehold land is premium, but not rent by placing reliance in the case of A.R. Krishna Murthy & Ann Vrs. CIT, Madras on 10.02.1989 reported in 1989 AIR 2055, 1989 SCR(l) 596, ITO, Ward-50(1) , New Delhi Vrsr M/s. Indian Newspaper Society (ITA No.4660/del/2013), ITO(TDS) Vrs.…

The Principal Officer, Sarda Mines Pvt. Ltd., Keonjhar vs. ACIT(TDS)-II, Bhubaneswar

In the result, appeals filed by the assessee are allowed

ITA 297/CTK/2017[2008-09]Status: DisposedITAT Cuttack31 Aug 2018AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Bhagban Panda/D.K.Mohanty, ARFor Respondent: Shri Subhendu Datta, DR
Section 194Section 201(1)

…4-1. The Ld. A.R. placed reliance in the case of Raja Shiva Prasad Singh Vrs. King emperor AIR 1924 Patna 679, Board of Agricultural Income-tax Vrs. Sindhurani AIR 1957 SC 729, CIT Vrs. Panbari Tea Co. Ltd. 57 ITR 422 (SC), Bharat Steel Tubes Ltd. Vrs. CIT 252 ITR 622 (Del.). Further, Ld. A.R. submitted that onetime payment to acquire leasehold land is premium, but not rent by placing reliance in the case of A.R. Krishna Murthy & Ann Vrs. CIT, Madras on 10.02.1989 reported in 1989 AIR 2055, 1989 SCR(l) 596, ITO, Ward-50(1) , New Delhi Vrsr M/s. Indian Newspaper Society (ITA No.4660/del/2013), ITO(TDS) Vrs.…

ITO (TDS) 2(5), Mumbai vs. Oriental Bank of Commerce, Mumbai

The appeals of the Revenue are dismissed

ITA 1300/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Nov 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Jason P. Boaz

Section 194

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जॉसन पी. बोज, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Jason P. Boaz, Accountant Member ITA NO.1300 & 1301/Mum/2014 Assessment Year 2009-10 & 2010-11 Income Tax Officer (TDS)- M/s Oriental Bank of 2(5), Commerce, बनाम/ Room No.703, Smt. K.G. Maker Tower, ‘F’, 14th Floor, Vs. Mittal Hospital Bldg., Cuffe Parade, Charni Road (West), Mumbai-40005 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACO0191M राज"व क" ओर से / Revenue…

Bharat Steel Tubes Ltd. v. CIT (252 ITR 622) — Cited in 3 Judgments | BharatTax