Bikramjet Singh v. CED

242 ITR 57Reported decision#23907 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2021.

Judgments citing Bikramjet Singh v. CED

M/S Nxp India Private Limited, Bangalore vs. Assistant Commmissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 847/BANG/2018[2009-10]Status: DisposedITAT Bangalore18 Mar 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2009-10

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…S.R. Construction (257 ITR 502) (Madhya Pradesh High Court) McDermott International Inc vs Additional Commissioner of Income Tax 28. 259 ITR 138 (2003) (Uttaranchal High Court) Allowability of goodwill as cost against sale of business 29. CIT vs Raffiuddin (242 ITR 57) (Madras High Court) 30. Parthas Trust vs CIT (173 ITR 615) (Kerala High Court) 31. ALPS Technologies vs DCIT (81 Taxman.com 225) (Gujrat High Court) 10. On the other hand, the ld. DR submitted that the appellant has been given ample opportunity to appear before CIT(Appeals). However, neither the appellant nor any of his representatives appeare…

DCIT, Chennai vs. M/S. W.S.Industries (India) Limited, Chennai

ITA 966/CHNY/2005[2001-02]Status: DisposedITAT Chennai08 Sept 2016AY 2001-02

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. A.V. Sreekanth, IRS, JCITFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 139Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 43B

…m 01.04.2003 and is applicable from assessment year 2003-2004 and therefore non compete fee is not taxable for assessment year 2001-02. The ld. Authorised Representative relied on the decisions of Bikramjet Singh vs. CED 265 ITR 606 and CIT vs. K. Raffiudden 242 ITR 57. The ld. Commissioner of Income Tax (Appeals) considered detailed submissions of the assessee, agreements and the opinion filed separately on the issue of non compete fees. The assessee has sold assets of the unit near Bangalore by agreement dated 07.09.2000 and as per the terms the assessee obtained sale consideration for assets and non compe…

ACIT, Chennai vs. M/S. S.S.B.Industries Limited Now Amalgamated With M/S.W.S.Industries (India) Limited, Chennai

ITA 1840/CHNY/2005[2001-02]Status: DisposedITAT Chennai08 Sept 2016AY 2001-02

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. A.V. Sreekanth, IRS, JCITFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 139Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 43B

…m 01.04.2003 and is applicable from assessment year 2003-2004 and therefore non compete fee is not taxable for assessment year 2001-02. The ld. Authorised Representative relied on the decisions of Bikramjet Singh vs. CED 265 ITR 606 and CIT vs. K. Raffiudden 242 ITR 57. The ld. Commissioner of Income Tax (Appeals) considered detailed submissions of the assessee, agreements and the opinion filed separately on the issue of non compete fees. The assessee has sold assets of the unit near Bangalore by agreement dated 07.09.2000 and as per the terms the assessee obtained sale consideration for assets and non compe…

Bikramjet Singh v. CED (242 ITR 57) — Cited in 3 Judgments | BharatTax