CIT v. Bai Maniben

38 ITR 80Reported decision1960#24892 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2020.

Judgments citing CIT v. Bai Maniben

INCOME TAX OFFICER 17(2)(4), MUMBAI vs. NARSHI NENSHI & SONS, MUMBAI

In the result, appeals of the revenue are dismissed and the cross objections of the assessee are partly allowed as indicated above

ITA 1169/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Ms Dinkle HariaFor Respondent: Ms. Kavita P.Kaushik
Section 78(2)

…th the question regarding applicability of Section 78(2) of the Act in the context of succession to the business of a deceased partner in the partnership. In that case, this court has approved the decision of the Bombay High Court in CIT v. Bai Maniben [1960] 38 ITR 80, wherein the High Court has observed that the conclusion of the Tribunal as to whether there was succession by inheritance is one of a question of fact. 7. Having regard to the finding recorded by the Tribunal after taking into consideration the facts and circumstances that the partners, as heirs, had succeeded to the business of the deceased which…

INCOME TAX OFFICER 17(2)(4), MUMBAI vs. NARSHI NENSHI & SONS, MUMBAI

In the result, appeals of the revenue are dismissed and the cross objections of the assessee are partly allowed as indicated above

ITA 1157/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Ms Dinkle HariaFor Respondent: Ms. Kavita P.Kaushik
Section 78(2)

…th the question regarding applicability of Section 78(2) of the Act in the context of succession to the business of a deceased partner in the partnership. In that case, this court has approved the decision of the Bombay High Court in CIT v. Bai Maniben [1960] 38 ITR 80, wherein the High Court has observed that the conclusion of the Tribunal as to whether there was succession by inheritance is one of a question of fact. 7. Having regard to the finding recorded by the Tribunal after taking into consideration the facts and circumstances that the partners, as heirs, had succeeded to the business of the deceased which…

I.T.O. 17(2)(4), MUMBAI vs. NARSHI NENSHI & SONS, MUMBAI

In the result, appeals of the revenue are dismissed and the cross objections of the assessee are partly allowed as indicated above

ITA 6202/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Ms Dinkle HariaFor Respondent: Ms. Kavita P.Kaushik
Section 78(2)

…th the question regarding applicability of Section 78(2) of the Act in the context of succession to the business of a deceased partner in the partnership. In that case, this court has approved the decision of the Bombay High Court in CIT v. Bai Maniben [1960] 38 ITR 80, wherein the High Court has observed that the conclusion of the Tribunal as to whether there was succession by inheritance is one of a question of fact. 7. Having regard to the finding recorded by the Tribunal after taking into consideration the facts and circumstances that the partners, as heirs, had succeeded to the business of the deceased which…