Chinnaswami Chettiar v. CIT

96 ITR 353High Court1974#21673 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2019.

Judgments citing Chinnaswami Chettiar v. CIT

DCIT, Cir-12(2), Kolkata vs. M/S. Tega Industries Ltd., Kolkata

In the result, the Cross Objections filed by the assessee (in C

ITA 1049/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Oct 2019AY 2011-12

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

For Appellant: DR. P. K. Srihari, CIT-DRFor Respondent: Shri Chidambaram, Advocate
Section 14ASection 92C

…also refer to the decision of this court in the case of CIT v. Arun General Industries Ltd. [1977] 110 ITR 286, where all these previous decisions of this court have been noted. Except the Madras High Court in the case of R. Chinnaswami Chettiar v. CIT [1974] 96 ITR 353, all other High Courts have taken a similar view. The decision of the Supreme Court in the case of Davenport & Co. P. Ltd. [1975] 100 ITR 715 upon which reliance was placed by learned advocate for the revenue is in our opinion not relevant in view of the nature of the transaction with which we are dealing. Furthermore, in view of the clear finding…

DCIT, Cir-12(2), Kolkata vs. M/S. Tega Industries Ltd., Kolkata

In the result, the Cross Objections filed by the assessee (in C

ITA 1048/KOL/2017[2010-11]Status: DisposedITAT Kolkata31 Oct 2019AY 2010-11

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

For Appellant: DR. P. K. Srihari, CIT-DRFor Respondent: Shri Chidambaram, Advocate
Section 14ASection 92C

…also refer to the decision of this court in the case of CIT v. Arun General Industries Ltd. [1977] 110 ITR 286, where all these previous decisions of this court have been noted. Except the Madras High Court in the case of R. Chinnaswami Chettiar v. CIT [1974] 96 ITR 353, all other High Courts have taken a similar view. The decision of the Supreme Court in the case of Davenport & Co. P. Ltd. [1975] 100 ITR 715 upon which reliance was placed by learned advocate for the revenue is in our opinion not relevant in view of the nature of the transaction with which we are dealing. Furthermore, in view of the clear finding…

DCIT, Cir-12(2), Kolkata vs. M/S. Tega Industries Ltd., Kolkata

In the result, the Cross Objections filed by the assessee (in C

ITA 1047/KOL/2017[2009-10]Status: DisposedITAT Kolkata31 Oct 2019AY 2009-10

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

For Appellant: DR. P. K. Srihari, CIT-DRFor Respondent: Shri Chidambaram, Advocate
Section 14ASection 92C

…also refer to the decision of this court in the case of CIT v. Arun General Industries Ltd. [1977] 110 ITR 286, where all these previous decisions of this court have been noted. Except the Madras High Court in the case of R. Chinnaswami Chettiar v. CIT [1974] 96 ITR 353, all other High Courts have taken a similar view. The decision of the Supreme Court in the case of Davenport & Co. P. Ltd. [1975] 100 ITR 715 upon which reliance was placed by learned advocate for the revenue is in our opinion not relevant in view of the nature of the transaction with which we are dealing. Furthermore, in view of the clear finding…

M/S. Bechtel India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 882/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Oct 2015AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: S/Shri S.D. Kalipa, R.R.Maurya, Praveen SharmaFor Respondent: S/Shri Ravi Jain, CIT DR, Subhakant Sahoo, Sr. DR
Section 119Section 143(3)Section 144CSection 144C(5)Section 234BSection 271(1)(c)Section 92

…ITA No.882/D/2014 Asstt.Year: 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `I’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER I.T.A.No.882/Del/2014 Assessment Year : 2009-10 Bechtel India Pvt. Ltd., vs DCIT, 418, Naurang House, Circle-2(1), 21, K.G. Marg, New Delhi. New Delhi. (PAN: AAACB0298A) (Appellant) (Respondent) Appellant by: S/Shri S.D. Kalipa, R.R.Maurya, Praveen Sharma, Sanjay Kumar, Advocates Respondent by : S/Shri Ravi Jain, CIT DR, Subhakant Sahoo, Sr. DR Date of last hearing: 12.10.2015 Date of pronouncement: 14.10.2015 O R D E…

Chinnaswami Chettiar v. CIT (96 ITR 353) — Cited in 4 Judgments | BharatTax