CIT v. Anamallais Timber Trust Ltd.

18 ITR 333High Court1950#5439 most cited

What is CIT v. Anamallais Timber Trust Ltd. authority for?

Income accrues to an assessee when they acquire a right to receive it, even if not yet received or ascertained. This means income may accrue without actual receipt.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2025.

Also referred to as

CIT v. Anamallais Timber Trust Ltd. · 18 ITR 333 · income accrues · right to receive income · income not received · ascertained income · income arising or accruing

Sections most often in play

Section 271(1)(c)Section 143(3)Section 144CSection 148Section 28(v)Section 14ASection 147Section 260A

Issues it is cited on

section 28(v)dependent agent peagency pefixed place peroyalty incomesection 260section 260apermanent establishmentmiscellaneous applicationfurnishing inaccurate particularspenalty u/s 271(1)(c)change of opinion

Judgments citing CIT v. Anamallais Timber Trust Ltd.

Deputy Commissioner of Income Tax vs. Curls & Curves India Ltd

ITA - 1093 / 2008HC Delhi29 Oct 2010

…REPORTABLE * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 514/2006, 439/2007, 980/2007, 14/2008, 409/2009, 193/2010, 1112/2008 & 598/2010 ITA Nos.1093/2008, 1142/2008, 1204/2008, 1099/2008, 627/2009, 1153/2010 Reserved On: 19th October, 2010 % Pronounced On: 29th October, 2010 1) ITA No.514 of 2006 Commissioner of Income Tax . . . Appellant through : Ms. Prem Lata Bansal, Advocate VERSUS Dinesh Kumar Goel . . .Respondent through: Mr. C.S. Aggarwal, Sr…