CIT v. Assam Frontier Tea Ltd.

253 ITR 549Supreme Court of India2002#12502 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2020.

Judgments citing CIT v. Assam Frontier Tea Ltd.

Hls Asia Ltd., New Delhi vs. DCIT, New Delhi

ITA 4144/DEL/2014[2007-08]Status: DisposedITAT Delhi24 Feb 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…rendered by Hon’ble Apex Court cited as CIT vs. Assam Frontier 41 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 Tea Ltd. (2002) 253 ITR 549 (SC), CIT vs. Mahalakshmi Textile Mills Ltd. (1967) 66 ITR 710 (SC) and National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC), on the issue of power of Tribunal to entertain additional grounds held that, “the Tribunal is empowered to entertain a ground beyond those incorporated in memorandum of appeal though the party urging the sai…

DCIT, New Delhi vs. M/S. Hls Asia Ltd., New Delhi

ITA 2241/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Feb 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…rendered by Hon’ble Apex Court cited as CIT vs. Assam Frontier 41 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 Tea Ltd. (2002) 253 ITR 549 (SC), CIT vs. Mahalakshmi Textile Mills Ltd. (1967) 66 ITR 710 (SC) and National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC), on the issue of power of Tribunal to entertain additional grounds held that, “the Tribunal is empowered to entertain a ground beyond those incorporated in memorandum of appeal though the party urging the sai…

M/S. Hls Asia Ltd., New Delhi vs. ACIT, New Delhi

ITA 2208/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Feb 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…rendered by Hon’ble Apex Court cited as CIT vs. Assam Frontier 41 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 Tea Ltd. (2002) 253 ITR 549 (SC), CIT vs. Mahalakshmi Textile Mills Ltd. (1967) 66 ITR 710 (SC) and National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC), on the issue of power of Tribunal to entertain additional grounds held that, “the Tribunal is empowered to entertain a ground beyond those incorporated in memorandum of appeal though the party urging the sai…

Hls Asia Ltd., New Delhi vs. CIT- IV, New Delhi

ITA 5511/DEL/2012[2007-08]Status: DisposedITAT Delhi24 Feb 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…rendered by Hon’ble Apex Court cited as CIT vs. Assam Frontier 41 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 Tea Ltd. (2002) 253 ITR 549 (SC), CIT vs. Mahalakshmi Textile Mills Ltd. (1967) 66 ITR 710 (SC) and National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC), on the issue of power of Tribunal to entertain additional grounds held that, “the Tribunal is empowered to entertain a ground beyond those incorporated in memorandum of appeal though the party urging the sai…

Hls Asia Ltd., New Delhi vs. CIT, New Delhi

ITA 3708/DEL/2012[2006-07]Status: DisposedITAT Delhi24 Feb 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…rendered by Hon’ble Apex Court cited as CIT vs. Assam Frontier 41 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 Tea Ltd. (2002) 253 ITR 549 (SC), CIT vs. Mahalakshmi Textile Mills Ltd. (1967) 66 ITR 710 (SC) and National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC), on the issue of power of Tribunal to entertain additional grounds held that, “the Tribunal is empowered to entertain a ground beyond those incorporated in memorandum of appeal though the party urging the sai…

DCIT, New Delhi vs. M/S. Hls Asia Ltd., New Delhi

ITA 323/DEL/2012[2005-06]Status: DisposedITAT Delhi24 Feb 2020AY 2005-06

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…rendered by Hon’ble Apex Court cited as CIT vs. Assam Frontier 41 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 Tea Ltd. (2002) 253 ITR 549 (SC), CIT vs. Mahalakshmi Textile Mills Ltd. (1967) 66 ITR 710 (SC) and National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC), on the issue of power of Tribunal to entertain additional grounds held that, “the Tribunal is empowered to entertain a ground beyond those incorporated in memorandum of appeal though the party urging the sai…

ACIT, New Delhi vs. M/S. Hls Asia Ltd., New Delhi

ITA 5855/DEL/2011[2006-07]Status: DisposedITAT Delhi24 Feb 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…rendered by Hon’ble Apex Court cited as CIT vs. Assam Frontier 41 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 Tea Ltd. (2002) 253 ITR 549 (SC), CIT vs. Mahalakshmi Textile Mills Ltd. (1967) 66 ITR 710 (SC) and National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC), on the issue of power of Tribunal to entertain additional grounds held that, “the Tribunal is empowered to entertain a ground beyond those incorporated in memorandum of appeal though the party urging the sai…

Oricon Enterprises Ltd, Mumbai vs. ACIT Cen Cir 3(3), Mumbai

ITA 2913/MUM/2015[2007-08]Status: DisposedITAT Mumbai16 May 2018AY 2007-08

Bench: S/Sh. Rajendra & Pawan Singh

For Appellant: Shri Arvind SondeFor Respondent: Shri Manjunath Swamy-CIT-DR
Section 14Section 148Section 254(1)Section 36(1)(v)Section 40A(7)Section 43Section 43B

…arehouse was incurred by the agent of the assessee but reimbursed by the assessee.The matter was taken up in appeal by the Revenue before the apex court and their Lordships of the Supreme Court in the decision reported in CIT v. Assam Frontier Tea Ltd. [2002] 253 ITR 549 held that as the warehouse was run by the agent of the assessee but the expenditure incurred therein was reimbursed by the assessee, it was the assessee which was maintaining the warehouse for the promotion of the sale of its tea outside India and therefore the requirements of section 35B(1)(b)(iv) of the Act were duly complied with. The appeal o…

CIT v. Assam Frontier Tea Ltd. (253 ITR 549) — Cited in 8 Judgments | BharatTax