CIT v. Carborundum Universal Ltd.

187 ITR 38Supreme Court of India2004#23279 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. Carborundum Universal Ltd.

Commissioner of Income Tax vs. M/S International Tractors Ltd

ITA/1082/2005HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

…n of inventory, reliance was placed on the decision of Madras High Court in CIT v. Carborundum Universal Ltd. (1984) 149 ITR 759 (Mad.) which was upheld by the Supreme Court by the dismissal of the Revenue’s SLP in CIT v. Carborundum Universal Ltd. (2004) 187 ITR 38 (SC). Reliance was also placed on the decision of this Court in CIT v. Indo Rama Synthetics Ltd. (2009) 180 Taxman 35 (Del) and in CIT v. Modi Rubbers Ltd. (No. 2) (1998) 230 ITR 820 (Del). On the issue of reimbursement of expenses not being subjected to TDS, reliance was placed on the decision of the Supreme Court in DIT v. A.P. Moller Moer…

Commissioner of Income Tax Delhi IV vs. International Tractors Ltd

ITA/690/2008HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

…n of inventory, reliance was placed on the decision of Madras High Court in CIT v. Carborundum Universal Ltd. (1984) 149 ITR 759 (Mad.) which was upheld by the Supreme Court by the dismissal of the Revenue’s SLP in CIT v. Carborundum Universal Ltd. (2004) 187 ITR 38 (SC). Reliance was also placed on the decision of this Court in CIT v. Indo Rama Synthetics Ltd. (2009) 180 Taxman 35 (Del) and in CIT v. Modi Rubbers Ltd. (No. 2) (1998) 230 ITR 820 (Del). On the issue of reimbursement of expenses not being subjected to TDS, reliance was placed on the decision of the Supreme Court in DIT v. A.P. Moller Moer…

Commissioner of Income Tax (Ltu) vs. International Tractors Limited

ITA/1189/2009HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

…n of inventory, reliance was placed on the decision of Madras High Court in CIT v. Carborundum Universal Ltd. (1984) 149 ITR 759 (Mad.) which was upheld by the Supreme Court by the dismissal of the Revenue’s SLP in CIT v. Carborundum Universal Ltd. (2004) 187 ITR 38 (SC). Reliance was also placed on the decision of this Court in CIT v. Indo Rama Synthetics Ltd. (2009) 180 Taxman 35 (Del) and in CIT v. Modi Rubbers Ltd. (No. 2) (1998) 230 ITR 820 (Del). On the issue of reimbursement of expenses not being subjected to TDS, reliance was placed on the decision of the Supreme Court in DIT v. A.P. Moller Moer…

CIT v. Carborundum Universal Ltd. (187 ITR 38) — Cited in 3 Judgments | BharatTax