CIT v. Agya Wanti

248 ITR 641Reported decision#20089 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2016 to 2021.

Judgments citing CIT v. Agya Wanti

Prism Cement Ltd, Mumbai vs. DCIT CC 6(1), Mumbai

ITA 804/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Jan 2021AY 2012-13

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 804 & 805/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13 & 2011-12)

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri V. Sreekar, DR
Section 115JSection 143(1)Section 143(2)Section 14A

…rrent year. The Hon'ble Madras High Court in CIT vs Sree Senhavalti Textiles (P.) Ltd. (2003) 253 ITR 77 (Mad.), Hon'ble Kerala High Court in CIT vs Kerala Electric Lamp Works Ltd. (2003) 261 ITR 721 (Ker.), the Hon'ble J ft K. High Court in CIT vs Agya Wanti 248 ITR 641 (J & K). It is noted that the Department has relied upon the decision in K. K. Doshi (245 ITR 849)(Bom.), which has been reversed by Hon'ble Apex Court in (2008) 297 ITR 38(SC), wherein, the main point was that as to whether the amendment to section 80HHC of the Income Tax Act, 1961, brought about by the Finance (No. 2) Act, 1991, w.e.f. 1st Apri…

Addl CIT Cen Cir IX, Mumbai vs. Prism Cement Ltd, Mumbai

Appeals are disposed of in terms

ITA 8503/MUM/2010[2007-08]Status: DisposedITAT Mumbai16 May 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…t year. The Hon’ble Madras High Court in CIT vs Sree Senhavalli Textiles (P.) Ltd. (2003) 253 ITR 77 (Mad.), Hon’ble Kerala High Court in CIT vs Kerala Electric Lamp Works Ltd. (2003) 261 ITR 721 (Ker.), the Hon’ble J & K. High Court in CIT vs Agya Wanti 248 ITR 641 (J & K). It is noted that the Department has relied upon the decision in K. K. Doshi (245 ITR 849)(Bom.), which has been reversed by Hon’ble Apex Court in (2008) 297 ITR 38(SC), wherein, the main point was that as to whether the amendment to section 80HHC of the Income Tax Act, 1961, brought about by the Finance (No. 2) Act, 1991, w.e.f. 1st A…

ACIT Cen Cir Cir-34, Mumbai vs. Prism Cement Ltd, Mumbai

Appeals are disposed of in terms

ITA 3859/MUM/2010[2006-07]Status: DisposedITAT Mumbai16 May 2016AY 2006-07

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…t year. The Hon’ble Madras High Court in CIT vs Sree Senhavalli Textiles (P.) Ltd. (2003) 253 ITR 77 (Mad.), Hon’ble Kerala High Court in CIT vs Kerala Electric Lamp Works Ltd. (2003) 261 ITR 721 (Ker.), the Hon’ble J & K. High Court in CIT vs Agya Wanti 248 ITR 641 (J & K). It is noted that the Department has relied upon the decision in K. K. Doshi (245 ITR 849)(Bom.), which has been reversed by Hon’ble Apex Court in (2008) 297 ITR 38(SC), wherein, the main point was that as to whether the amendment to section 80HHC of the Income Tax Act, 1961, brought about by the Finance (No. 2) Act, 1991, w.e.f. 1st A…

DCIT Cen Cir 34, Mumbai vs. Prism Cement Ltd, Mumbai

Appeals are disposed of in terms

ITA 5751/MUM/2009[2005-06]Status: DisposedITAT Mumbai16 May 2016AY 2005-06

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…t year. The Hon’ble Madras High Court in CIT vs Sree Senhavalli Textiles (P.) Ltd. (2003) 253 ITR 77 (Mad.), Hon’ble Kerala High Court in CIT vs Kerala Electric Lamp Works Ltd. (2003) 261 ITR 721 (Ker.), the Hon’ble J & K. High Court in CIT vs Agya Wanti 248 ITR 641 (J & K). It is noted that the Department has relied upon the decision in K. K. Doshi (245 ITR 849)(Bom.), which has been reversed by Hon’ble Apex Court in (2008) 297 ITR 38(SC), wherein, the main point was that as to whether the amendment to section 80HHC of the Income Tax Act, 1961, brought about by the Finance (No. 2) Act, 1991, w.e.f. 1st A…

CIT v. Agya Wanti (248 ITR 641) — Cited in 4 Judgments | BharatTax