(Bom) 2 CIT v. Indo Burmah Petroleum Co Ltd.

140 ITR 725High Court#19177 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing (Bom) 2 CIT v. Indo Burmah Petroleum Co Ltd.

PROSALES FINANCIAL SERVICES PVT. LTD.,MUMBAI vs. ITO 10 (1)(3), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 6614/MUM/2018[2009-10]Status: DisposedITAT Mumbai22 Jan 2020AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6614/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2009-10) Prosales Financial Services बिधम/ Ito 10(1)(3) Pvt. Ltd. Aayakar Bhavan, M.K. Vs. 158, Dani Corporate Park, 1St Road, Mumbai-400020. Floor, Cst Road, Kalina, Santacruze (E), Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecp2576K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke Revenue By: Shri Somnath M. Wajale (Dr) सुनवाई की तारीख / Date Of Hearing: 08/01/2020 घोषणा की तारीख /Date Of Pronouncement: 22/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 24.08.2018 Passed By The Commissioner Of Income Tax (Appeals) - 22, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009- 10. 2. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Rashmikant C. Modi & MsFor Respondent: Shri Somnath M. Wajale (DR)
Section 143(1)Section 143(3)Section 148

…ee. The decisions rendered are as follows: a. Goyal Oil Mills - 78 ITR 414. b. Allied Metal Products - 137 ITR 689. c. Giridhari Dass & Sons - 105 ITR 339. d. Modi Spinning & Weaving Mills Co. Ltd. Vs CIT -200 ITR 544. e. Rampur Distilleries & Chemical Cos. - 140 ITR 725. f. Installment Supply Pvt. Ltd. - 149 iTR 52 (Del.). The installation of cubicles, expenditure incurred for partitioning wall paneling, wall racks fittings, etc. in various lease hold premises is revenue in nature on the grounds that the assessee has carried out some improvements for better enjoyment of the lease hold property. In this context,…

DCIT 3(2), MUMBAI vs. LML LTD, MUMBAI

In the result, appeal of the revenue stands dismissed

ITA 3666/MUM/2011[2006-07]Status: DisposedITAT Mumbai21 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…low: 39 M/s LML Ltd ITA No. :3668/Mum/2004 ITA No. : 3540/Mum/2004 ITA No. : 3666/Mum/2011 Sr. Case Law Citation No. 1 Bilasraijharmal (HUF) v CIT 9 taxman179 (Bom) 2 CIT v Indo Burmah Petroleum Co Ltd. 142 ITR 141 (Ca 3 Rampur Distillery & Chemicals Co. Ltd 140 ITR 725 (All.) 4 CIT v Muir Mills Co Ltd 148 ITR 418 (All.) 5 CIT v O P N Arunachalla Nadar 141 ITR 620 (Mad) 6 CIT v Card Board Products 96 taxman282 (Pat) 24. We have heard the rival submissions and perused the relevant finding given in the impugned orders. The main reason for not allowing the assessee’s claim for legal expenses debited to the P&L acc…

THE ACIT RG-3(2) vs. M/S. LML LTD,

In the result, appeal of the revenue stands dismissed

ITA 3668/MUM/2004[2000-2001]Status: DisposedITAT Mumbai21 Jun 2016AY 2000-2001

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…low: 39 M/s LML Ltd ITA No. :3668/Mum/2004 ITA No. : 3540/Mum/2004 ITA No. : 3666/Mum/2011 Sr. Case Law Citation No. 1 Bilasraijharmal (HUF) v CIT 9 taxman179 (Bom) 2 CIT v Indo Burmah Petroleum Co Ltd. 142 ITR 141 (Ca 3 Rampur Distillery & Chemicals Co. Ltd 140 ITR 725 (All.) 4 CIT v Muir Mills Co Ltd 148 ITR 418 (All.) 5 CIT v O P N Arunachalla Nadar 141 ITR 620 (Mad) 6 CIT v Card Board Products 96 taxman282 (Pat) 24. We have heard the rival submissions and perused the relevant finding given in the impugned orders. The main reason for not allowing the assessee’s claim for legal expenses debited to the P&L acc…

M/S. LML LTD.,MUMBAI vs. THE ADDL CIT RG.3(2),

In the result, appeal of the revenue stands dismissed

ITA 3540/MUM/2004[2000-2001]Status: DisposedITAT Mumbai21 Jun 2016AY 2000-2001

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…low: 39 M/s LML Ltd ITA No. :3668/Mum/2004 ITA No. : 3540/Mum/2004 ITA No. : 3666/Mum/2011 Sr. Case Law Citation No. 1 Bilasraijharmal (HUF) v CIT 9 taxman179 (Bom) 2 CIT v Indo Burmah Petroleum Co Ltd. 142 ITR 141 (Ca 3 Rampur Distillery & Chemicals Co. Ltd 140 ITR 725 (All.) 4 CIT v Muir Mills Co Ltd 148 ITR 418 (All.) 5 CIT v O P N Arunachalla Nadar 141 ITR 620 (Mad) 6 CIT v Card Board Products 96 taxman282 (Pat) 24. We have heard the rival submissions and perused the relevant finding given in the impugned orders. The main reason for not allowing the assessee’s claim for legal expenses debited to the P&L acc…

(Bom) 2 CIT v. Indo Burmah Petroleum Co Ltd. (140 ITR 725) — Cited in 4 Judgments | BharatTax