What is CIT v. Ahmadabad Stamp Future Association authority for?

The Supreme Court distinguishes a pure discount offered in a sale transaction from commission or brokerage. Section 194H of the Income Tax Act, which mandates TDS on commission or brokerage, does not apply to discounts given in principal-to-principal sale transactions.

How many judgments cite CIT v. Ahmadabad Stamp Future Association?

44 judgments on BharatTax cite CIT v. Ahmadabad Stamp Future Association (348 ITR 378), spanning 2014 to 2026.

Which sections of the Income Tax Act does CIT v. Ahmadabad Stamp Future Association come up under?

It is most often cited in judgments turning on Section 194H, Section 143(3), Section 40(a)(ia), Section 133B(2), Section 144C(3), Section 201(1).

CIT v. Ahmadabad Stamp Future Association (348 ITR 378)

Entertainment Network (India) Ltd, Mumbai vs. Asst CIT RG 11(1), Mumbai

In the result, the appeals of the assessee in ITA No

ITA 852/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &

Section 143(3)Section 14A

…in a general sense is, all allowance of deduction made from a gross sum on any account whatever; in a more limited and technical sense, the taking of interest in advance. Further the Hon'ble Supreme Court in the above referred Gujarat High Court case cited in 348 ITR 378 (SC) dismissed the appeal of the department upholding that discount given to the stamp vendors for purchasing stamps in bulk quantity is in the nature of cash discount. The Hon'ble Gujarat High Court has also considered the distinction between the commission and discount as explained by the Hon'ble Bombay High Court in the case of M/s.Harihar Cot…

ACIT 16(1), Mumbai vs. Entertainment Network (India) Ltd, Mumbai

In the result, the appeals of the assessee in ITA No

ITA 812/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &

Section 143(3)Section 14A

…in a general sense is, all allowance of deduction made from a gross sum on any account whatever; in a more limited and technical sense, the taking of interest in advance. Further the Hon'ble Supreme Court in the above referred Gujarat High Court case cited in 348 ITR 378 (SC) dismissed the appeal of the department upholding that discount given to the stamp vendors for purchasing stamps in bulk quantity is in the nature of cash discount. The Hon'ble Gujarat High Court has also considered the distinction between the commission and discount as explained by the Hon'ble Bombay High Court in the case of M/s.Harihar Cot…

M/S. Epcos India Private Limited, Nadia vs. JCIT, Range - 11, Kolkata

ITA 278/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Oct 2018AY 2011-2012

Bench: Sri S.S. Godara & Dr. A.L. Saini] I.T.A. No. 278/Kol/2016 Assessment Year: 2011-12 Assessment Year : 2012-13

Section 115JSection 143(3)Section 40

…chase activities. Thus, the discount offered cannot be terms as commission u/s 194H of the Act. The assessee in support of his claim has also relied on the judgment of Hon'ble Supreme Court in the case of CIT vs. Ahmadabad Stamp Future Association reported in 348 ITR 378 (SC). The Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: "I have carefully considered the submission put forth on behalf of the appellant along with supporting documents & case laws relied upon and perused the facts of the case including the contention of the AO in the assess…

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

ITA 6923/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil M. LalaFor Respondent: Shri R. Manjunatha Swamy

Section 194CSection 194HSection 194JSection 201Section 201(1)Section 40

…e nature of commission. In this regard he referred to the decision of Hon’ble Gujarat High Court in the case of Ahmadabad Stamp Vendors Association (257 ITR 202) . This decision was upheld by the Hon'ble Supreme Court in Ahmadabad Stamp Vendors Association (348 ITR 378). Thereafter, the ld. Counsel for the assessee referred to several case laws. Without prejudice the ld. Counsel for the assessee submitted that if two views are possible on the issue under consideration the view favourable to the 17 Tata Sky Limited assessee should be followed. Hence, he submitted that the decision of Hon'ble Rajasthan High Co…

Epcos India Pvt. Ltd., Kalyani vs. ITO, WD-11(1), Kolkata

In the result, both appeal of assessee is allowed

ITA 688/KOL/2014[2008-2009]Status: DisposedITAT Kolkata02 Feb 2018AY 2008-2009

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 194HSection 40

…chase activities. Thus, the discount offered cannot be terms as commission u/s 194H of the Act. The assessee in support of his claim has also relied on the judgment of Hon’ble Supreme Court in the case of CIT vs. Ahmadabad Stamp Future Association reported in 348 ITR 378 (SC). The Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “I have carefully considered the submission put forth on behalf of the appellant along with supporting documents & case laws relied upon and perused the facts of the case including the contention of the AO in the assess…

Ricky Chandra, Kolkata vs. CIT, Kolkata - X, Kolkata

In the result, both appeal of assessee is allowed

ITA 668/KOL/2014[2009-2010]Status: DisposedITAT Kolkata02 Feb 2018AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 194HSection 40

…chase activities. Thus, the discount offered cannot be terms as commission u/s 194H of the Act. The assessee in support of his claim has also relied on the judgment of Hon’ble Supreme Court in the case of CIT vs. Ahmadabad Stamp Future Association reported in 348 ITR 378 (SC). The Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “I have carefully considered the submission put forth on behalf of the appellant along with supporting documents & case laws relied upon and perused the facts of the case including the contention of the AO in the assess…

D.C.I.T., Circle-11, Kolkata vs. M/S. Epcos India Pvt. Ltd., Kalyani

In the result, both appeal of assessee is allowed

ITA 1895/KOL/2014[2010-2011]Status: DisposedITAT Kolkata02 Feb 2018AY 2010-2011

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 194HSection 40

…chase activities. Thus, the discount offered cannot be terms as commission u/s 194H of the Act. The assessee in support of his claim has also relied on the judgment of Hon’ble Supreme Court in the case of CIT vs. Ahmadabad Stamp Future Association reported in 348 ITR 378 (SC). The Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “I have carefully considered the submission put forth on behalf of the appellant along with supporting documents & case laws relied upon and perused the facts of the case including the contention of the AO in the assess…

Epcos India Pvt. Ltd., Kalyani vs. DCIT, Circle-11, Kolkata

In the result, both appeal of assessee is allowed

ITA 1718/KOL/2014[2010-2011]Status: DisposedITAT Kolkata02 Feb 2018AY 2010-2011

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 194HSection 40

…chase activities. Thus, the discount offered cannot be terms as commission u/s 194H of the Act. The assessee in support of his claim has also relied on the judgment of Hon’ble Supreme Court in the case of CIT vs. Ahmadabad Stamp Future Association reported in 348 ITR 378 (SC). The Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “I have carefully considered the submission put forth on behalf of the appellant along with supporting documents & case laws relied upon and perused the facts of the case including the contention of the AO in the assess…

DCIT, Cir-11, Kolkata vs. M/S Epcos India Pvt. Ltd., Kalyani

In the result, both appeal of assessee is allowed

ITA 1325/KOL/2014[2008-2009]Status: DisposedITAT Kolkata02 Feb 2018AY 2008-2009

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 194HSection 40

…chase activities. Thus, the discount offered cannot be terms as commission u/s 194H of the Act. The assessee in support of his claim has also relied on the judgment of Hon’ble Supreme Court in the case of CIT vs. Ahmadabad Stamp Future Association reported in 348 ITR 378 (SC). The Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “I have carefully considered the submission put forth on behalf of the appellant along with supporting documents & case laws relied upon and perused the facts of the case including the contention of the AO in the assess…

D.C.I.T., Circle-11 Kolkata, Kolkata vs. M/S Epcos India Pvt. Ltd., Kalyani

In the result, both appeal of assessee is allowed

ITA 2758/KOL/2013[2009-2010]Status: DisposedITAT Kolkata02 Feb 2018AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 194HSection 40

…chase activities. Thus, the discount offered cannot be terms as commission u/s 194H of the Act. The assessee in support of his claim has also relied on the judgment of Hon’ble Supreme Court in the case of CIT vs. Ahmadabad Stamp Future Association reported in 348 ITR 378 (SC). The Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “I have carefully considered the submission put forth on behalf of the appellant along with supporting documents & case laws relied upon and perused the facts of the case including the contention of the AO in the assess…

Epcos India Ltd, Kalyani vs. DCIT, Circle - 11, Kolkata

In the result, both appeal of assessee is allowed

ITA 2553/KOL/2013[2009-2010]Status: DisposedITAT Kolkata02 Feb 2018AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 194HSection 40

…chase activities. Thus, the discount offered cannot be terms as commission u/s 194H of the Act. The assessee in support of his claim has also relied on the judgment of Hon’ble Supreme Court in the case of CIT vs. Ahmadabad Stamp Future Association reported in 348 ITR 378 (SC). The Ld. CIT(A) after considering the submission of the assessee deleted the addition made by the AO by observing as under: “I have carefully considered the submission put forth on behalf of the appellant along with supporting documents & case laws relied upon and perused the facts of the case including the contention of the AO in the assess…

Ramesh Hitechk Pumps Pvt Ltd., Chennai vs. DCIT, Coimbatore

In the result, the assessee’s appeal is allowed

ITA 1096/CHNY/2017[2012-13]Status: DisposedITAT Chennai22 Nov 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. ARV. Sreenivasan, JCIT

Section 194HSection 40

…is no service or agency agreement, the provisions of section 194H will not attract for the payment towards turnover discount extended to dealers.In this regard, the AR relied on the following decisions: 1) CIT vs Ahmedabad Stamp Vendors Association [(2012) 348 ITR 378 (SC)] 2) CIT vsIntervet India P. Ltd [(2014) 364 ITR 238 (Bom)] 3) CIT vs Jai Drinks P. Ltd [(2011) 336 ITR 383 (Delhi)] 4) CIT vs United Breweries Ltd [(2016) 387 ITR 150 (T&AP)]. Per contra, the DR relied on the orders of the lower authorities. 5. We heard the rival contentions. The undisputed fact is that the assessee as a manufacturer h…

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 755/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate

Section 131Section 133ASection 194HSection 201Section 201(1)

…acom Limited vs ITO(TDS)-II (IT A No. 656/JP/2010), (Jaipur ITAT) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of H…

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 754/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate

Section 131Section 133ASection 194HSection 201Section 201(1)

…acom Limited vs ITO(TDS)-II (IT A No. 656/JP/2010), (Jaipur ITAT) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of H…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 377/CHNY/2015[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate

Section 131Section 133ASection 194HSection 201Section 201(1)

…acom Limited vs ITO(TDS)-II (IT A No. 656/JP/2010), (Jaipur ITAT) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of H…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2015[2013-14]Status: DisposedITAT Chennai21 Sept 2017AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate

Section 131Section 133ASection 194HSection 201Section 201(1)

…acom Limited vs ITO(TDS)-II (IT A No. 656/JP/2010), (Jaipur ITAT) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of H…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 2804/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate

Section 131Section 133ASection 194HSection 201Section 201(1)

…acom Limited vs ITO(TDS)-II (IT A No. 656/JP/2010), (Jaipur ITAT) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of H…

Vodafone Cellular Limited, Coimbatore vs. ACIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1644/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate

Section 131Section 133ASection 194HSection 201Section 201(1)

…acom Limited vs ITO(TDS)-II (IT A No. 656/JP/2010), (Jaipur ITAT) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of H…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1415/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate

Section 131Section 133ASection 194HSection 201Section 201(1)

…acom Limited vs ITO(TDS)-II (IT A No. 656/JP/2010), (Jaipur ITAT) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of H…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1414/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate

Section 131Section 133ASection 194HSection 201Section 201(1)

…acom Limited vs ITO(TDS)-II (IT A No. 656/JP/2010), (Jaipur ITAT) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of H…

CIT v. Ahmadabad Stamp Future Association

What is CIT v. Ahmadabad Stamp Future Association authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Ahmadabad Stamp Future Association

Entertainment Network (India) Ltd, Mumbai vs. Asst CIT RG 11(1), Mumbai

ACIT 16(1), Mumbai vs. Entertainment Network (India) Ltd, Mumbai

M/S. Epcos India Private Limited, Nadia vs. JCIT, Range - 11, Kolkata

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

Epcos India Pvt. Ltd., Kalyani vs. ITO, WD-11(1), Kolkata

Ricky Chandra, Kolkata vs. CIT, Kolkata - X, Kolkata

D.C.I.T., Circle-11, Kolkata vs. M/S. Epcos India Pvt. Ltd., Kalyani

Epcos India Pvt. Ltd., Kalyani vs. DCIT, Circle-11, Kolkata

DCIT, Cir-11, Kolkata vs. M/S Epcos India Pvt. Ltd., Kalyani

D.C.I.T., Circle-11 Kolkata, Kolkata vs. M/S Epcos India Pvt. Ltd., Kalyani

Epcos India Ltd, Kalyani vs. DCIT, Circle - 11, Kolkata

Ramesh Hitechk Pumps Pvt Ltd., Chennai vs. DCIT, Coimbatore

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

Vodafone Cellular Limited, Coimbatore vs. ACIT, Coimbatore

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

Vodafone South Limited, Chennai vs. ITO TDS, Chennai