Bombay High in Harihar Cotton Processing Factory v. CIT

391 ITR 594High Court1960#24938 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2019.

Judgments citing Bombay High in Harihar Cotton Processing Factory v. CIT

THE KARUR VYSYA BANK LTD,BELLARY vs. ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE, HUBLI-DHARWAD

In the result, the appeal of the assessee is partly allowed

ITA 2886/BANG/2017[2011-12]Status: DisposedITAT Bangalore01 Oct 2019AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri Ananthan, C.AFor Respondent: Shri R.N Siddappapji, Addl. CIT (DR)

Section 12ASection 133ASection 194ASection 197ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2011-12 The Karur Vysya Bank Ltd., Vs. The Asst. Commissioner of Income-tax Bellary Branch, TDS Circle, Bellary. Hubli. PAN – BLRKO 7236 F. APPELLANT RESPONDENT Appellant by : Shri Ananthan, C.A Respondent by : Shri R.N Siddappapji, Addl. CIT (DR) Date of hearing : 10.07.2019 Date of Pronouncement : 01.10.2019 O R D E R Per B.R. Baskaran, Accountant Member The assessee has filed this appeal challenging the order dated 31-10-2017 passed by Ld CIT(A),…

ACIT, MANGALORE vs. M/S CORPORATION BANK, MANGALORE

In the result, appeal of the revenue stands dismissed

ITA 1264/BANG/2013[2011-12]Status: DisposedITAT Bangalore11 Mar 2015AY 2011-12

Bench: Shri Rajpal Yadav & Shri Abraham P George

For Appellant: Shri S. Ananthan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT

Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viiia)

…rforming a service. In such cases, normally, there exists a fiduciary duty, which has to be discharged by the person to whom commission is paid. The following excerpt from the decision of the Bombay High in Harihar Cotton Processing Factory versus CIT, (1960) 391 ITR 594 (Bom.) was referred to with approval:- "The expression "commission" has no technical meaning but both in legal and commercial acceptation of the term it has definite signification and is understood as an allowance for service or labour in discharging certain duties such as for instance of an agent, factor, broker or any other person who manages…

THE COMMISSIONER OF INCOME TAX-II vs. JDS APPARELS PRIVATE LIMITED

ITA/608/2014HC Delhi18 Nov 2014

Section 133ASection 143(3)Section 194DSection 194HSection 260ASection 40

…ming a service. In such cases, normally, there exists a fiduciary duty, which has to be discharged by the person to whom commission is paid. The following excerpt from the decision of the Bombay High in Harihar Cotton Processing Factory versus CIT, (1960) 391 ITR 594 (Bom.) was referred to with approval:- “The expression “commission” has no technical meaning but both in legal and commercial acceptation of the term it has definite signification and is understood as an allowance for service or labour in discharging certain duties such as for 2014:DHC:6160-DB ITA No. 608/2014…