CIT v. D Mohammed Ismail

227 ITR 211High Court1997#13778 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. D Mohammed Ismail

M/S Xerox India Ltd., Gurgaon vs. DCIT, New Delhi

In the result appeal of the revenue is dismissed and appeal of the assessee is allowed

ITA 2896/DEL/2013[1998-99]Status: DisposedITAT Delhi05 Nov 2018AY 1998-99

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Amit Jain, Sr.DR
Section 143(3)Section 36(1)(ii)Section 43B

…im are as under :- i. Hon’ble Bombay High Court in the case of Sesa Goa Ltd. (2009) 316 ITR 399; ii. Hon’ble Kerala High Court in the case of CIT v. P. Alikunju (1987) 166 ITR 611; iii. Hon’ble Madras High Court in the case of CIT vs. D. Mohamed Ismail (1997) 227 ITR 211 (Madras); iv. Hon’ble Kerala High Court in the case of CIT vs. Travancore Titanium Products Ltd. (1993) 203 ITR 714 (Kerala). 6. On the other hand, Ld. DR strongly relied upon the order of the Ld. CIT(A). 7. After considering the rival submissions and on perusal of the relevant finding from the impugned order, we find that in the first round th…

M/S Xerox India Ltd., Gurgaon vs. DCIT, New Delhi

In the result appeal of the revenue is dismissed and appeal of the assessee is allowed

ITA 2895/DEL/2013[2006-07]Status: DisposedITAT Delhi05 Nov 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Amit Jain, Sr.DR
Section 143(3)Section 36(1)(ii)Section 43B

…im are as under :- i. Hon’ble Bombay High Court in the case of Sesa Goa Ltd. (2009) 316 ITR 399; ii. Hon’ble Kerala High Court in the case of CIT v. P. Alikunju (1987) 166 ITR 611; iii. Hon’ble Madras High Court in the case of CIT vs. D. Mohamed Ismail (1997) 227 ITR 211 (Madras); iv. Hon’ble Kerala High Court in the case of CIT vs. Travancore Titanium Products Ltd. (1993) 203 ITR 714 (Kerala). 6. On the other hand, Ld. DR strongly relied upon the order of the Ld. CIT(A). 7. After considering the rival submissions and on perusal of the relevant finding from the impugned order, we find that in the first round th…

DCIT, New Delhi vs. M/S. Xerox India Ltd., New Delhi

In the result appeal of the revenue is dismissed and appeal of the assessee is allowed

ITA 2845/DEL/2013[2006-07]Status: DisposedITAT Delhi05 Nov 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Amit Jain, Sr.DR
Section 143(3)Section 36(1)(ii)Section 43B

…im are as under :- i. Hon’ble Bombay High Court in the case of Sesa Goa Ltd. (2009) 316 ITR 399; ii. Hon’ble Kerala High Court in the case of CIT v. P. Alikunju (1987) 166 ITR 611; iii. Hon’ble Madras High Court in the case of CIT vs. D. Mohamed Ismail (1997) 227 ITR 211 (Madras); iv. Hon’ble Kerala High Court in the case of CIT vs. Travancore Titanium Products Ltd. (1993) 203 ITR 714 (Kerala). 6. On the other hand, Ld. DR strongly relied upon the order of the Ld. CIT(A). 7. After considering the rival submissions and on perusal of the relevant finding from the impugned order, we find that in the first round th…

ACIT, Circle-4(1), Visakhapatnam vs. Sri Varalakshmi Jute Twine Mills Pvt. Ltd, Rajam

In the result, appeals filed by the Revenue in ITA

ITA 458/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…nd lockouts; and therefore such expenditure paid in excess of bonus in the nature of exgratia payment would be allowable as business expenditure u/s.37. The court relied on the following decisions of the Hon'ble Madras High Court (a) CIT vs D Mohammed Ismail (227 ITR 211) wherein the Hon'ble Madras High Court held that the customary bonus paid to the employees as a matter of fact satisfied the conditions prescribed under the 2nd proviso to section 36(1)(4). (b) CIT vs. Tyagarajar Mills Ltd. 237 FIR 857 wherein it was held that incentive bonus is an allowable deduction u/s.37 of the I T Act. (c) Kumaran Mills vs.…

Sri Varalakshmi Jute Twine Mills Private Limited, Rajam vs. DCIT, Circle-4(1), Visakhapatnam

In the result, appeals filed by the Revenue in ITA

ITA 404/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…nd lockouts; and therefore such expenditure paid in excess of bonus in the nature of exgratia payment would be allowable as business expenditure u/s.37. The court relied on the following decisions of the Hon'ble Madras High Court (a) CIT vs D Mohammed Ismail (227 ITR 211) wherein the Hon'ble Madras High Court held that the customary bonus paid to the employees as a matter of fact satisfied the conditions prescribed under the 2nd proviso to section 36(1)(4). (b) CIT vs. Tyagarajar Mills Ltd. 237 FIR 857 wherein it was held that incentive bonus is an allowable deduction u/s.37 of the I T Act. (c) Kumaran Mills vs.…

Sri Varalakshmi Jute Twine Mills Pvt. Ltd., Rajam vs. The ITO, Srikakulam

In the result, appeals filed by the Revenue in ITA

ITA 349/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…nd lockouts; and therefore such expenditure paid in excess of bonus in the nature of exgratia payment would be allowable as business expenditure u/s.37. The court relied on the following decisions of the Hon'ble Madras High Court (a) CIT vs D Mohammed Ismail (227 ITR 211) wherein the Hon'ble Madras High Court held that the customary bonus paid to the employees as a matter of fact satisfied the conditions prescribed under the 2nd proviso to section 36(1)(4). (b) CIT vs. Tyagarajar Mills Ltd. 237 FIR 857 wherein it was held that incentive bonus is an allowable deduction u/s.37 of the I T Act. (c) Kumaran Mills vs.…

The DCIT, Visakhapatnam vs. Sri Varalakshmi Jute Mills Pvt Ltd, Srikakulam

In the result, appeals filed by the Revenue in ITA

ITA 340/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…nd lockouts; and therefore such expenditure paid in excess of bonus in the nature of exgratia payment would be allowable as business expenditure u/s.37. The court relied on the following decisions of the Hon'ble Madras High Court (a) CIT vs D Mohammed Ismail (227 ITR 211) wherein the Hon'ble Madras High Court held that the customary bonus paid to the employees as a matter of fact satisfied the conditions prescribed under the 2nd proviso to section 36(1)(4). (b) CIT vs. Tyagarajar Mills Ltd. 237 FIR 857 wherein it was held that incentive bonus is an allowable deduction u/s.37 of the I T Act. (c) Kumaran Mills vs.…

CIT v. D Mohammed Ismail (227 ITR 211) — Cited in 7 Judgments | BharatTax