CIT v. Bharat Earth Movers Ltd.

211 ITR 515High Court1995#23617 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. Bharat Earth Movers Ltd.

DCIT, Circle - 11, Kolkata vs. M/S. I M C Ltd, Kolkata

Appeal is dismissed

ITA 371/KOL/2012[2007-08]Status: DisposedITAT Kolkata18 Jan 2017AY 2007-08

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

Section 10(34)Section 115JSection 143(3)Section 14ASection 234B

…ipts for the accounting year during which the provision is made for the liability. The liability is not a contingent liability. The High Court was not right in taking the view to the contrary.—CIT vs. Bharat Earth Movers Ltd. (1995) 123 CTR (Kar) 276 : (1995) 211 ITR 515 (Kar) : TC S16.1759 set aside. Under s. 258 the High Court or the Supreme Court have been empowered to call for supplementary statement of case when they find the one already before it not satisfactory. Art. 144 of the Constitution obliges all authorities, civil and judicial, in the territory of India to act in aid of Supreme Court. Failure to co…

M/S. Imc Ltd., Kolkata vs. DCIT, Circle - 11, Kolkata

Appeal is dismissed

ITA 813/KOL/2009[2005-06]Status: DisposedITAT Kolkata18 Jan 2017AY 2005-06

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

Section 10(34)Section 115JSection 143(3)Section 14ASection 234B

…ipts for the accounting year during which the provision is made for the liability. The liability is not a contingent liability. The High Court was not right in taking the view to the contrary.—CIT vs. Bharat Earth Movers Ltd. (1995) 123 CTR (Kar) 276 : (1995) 211 ITR 515 (Kar) : TC S16.1759 set aside. Under s. 258 the High Court or the Supreme Court have been empowered to call for supplementary statement of case when they find the one already before it not satisfactory. Art. 144 of the Constitution obliges all authorities, civil and judicial, in the territory of India to act in aid of Supreme Court. Failure to co…

DCIT, Circle - 11, Kolkata vs. M/S. Imc Ltd., Kolkata

Appeal is dismissed

ITA 781/KOL/2009[2005-06]Status: DisposedITAT Kolkata18 Jan 2017AY 2005-06

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

Section 10(34)Section 115JSection 143(3)Section 14ASection 234B

…ipts for the accounting year during which the provision is made for the liability. The liability is not a contingent liability. The High Court was not right in taking the view to the contrary.—CIT vs. Bharat Earth Movers Ltd. (1995) 123 CTR (Kar) 276 : (1995) 211 ITR 515 (Kar) : TC S16.1759 set aside. Under s. 258 the High Court or the Supreme Court have been empowered to call for supplementary statement of case when they find the one already before it not satisfactory. Art. 144 of the Constitution obliges all authorities, civil and judicial, in the territory of India to act in aid of Supreme Court. Failure to co…

CIT v. Bharat Earth Movers Ltd. (211 ITR 515) — Cited in 3 Judgments | BharatTax