CIT v. Electric Construction Equipment Co. Ltd.

182 ITR 510Reported decision1990#17123 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Electric Construction Equipment Co. Ltd.

DCIT 1(1), INDORE vs. M/S ALPHA LABORITIES PVT. LTD., INDORE

In the result, both the captioned appeals of the Revenue are dismissed

ITA 548/IND/2018[2010-11]Status: DisposedITAT Indore21 Feb 2022AY 2010-11

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyanivirtual Hearing

Section 143(3)Section 147

…t and no substantial question of law, as is required to be formulated for deciding the appeal, arises in the same. The Tribunal has also placed reliance on a judgment of the Delhi High Court reported in CIT vs. Electric Construction Equipment Co. Ltd., [1990] 182 ITR 510, wherein the Delhi High ACIT vs. Agro Equipment ITA Nos. 49/Ind/2013 & 803/Ind/2014 18 Court dealing with identical question has already decided the matter against the present appellant-Revenue.” 8. Therefore, considering the totality of the facts and respectfully following the decision of Jurisdictional High Court, we are not inclined to 9 int…

DCIT1(1) , INDORE vs. M/S ALPHA LABORITIES PVT. LTD., INDORE

In the result, both the captioned appeals of the Revenue are dismissed

ITA 547/IND/2018[2009-10]Status: DisposedITAT Indore21 Feb 2022AY 2009-10

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyanivirtual Hearing

Section 143(3)Section 147

…t and no substantial question of law, as is required to be formulated for deciding the appeal, arises in the same. The Tribunal has also placed reliance on a judgment of the Delhi High Court reported in CIT vs. Electric Construction Equipment Co. Ltd., [1990] 182 ITR 510, wherein the Delhi High ACIT vs. Agro Equipment ITA Nos. 49/Ind/2013 & 803/Ind/2014 18 Court dealing with identical question has already decided the matter against the present appellant-Revenue.” 8. Therefore, considering the totality of the facts and respectfully following the decision of Jurisdictional High Court, we are not inclined to 9 int…

THE DCIT, 1(1), INDORE vs. M/S. MODERN LABORATORIES, INDORE

In the result, the CO of the assessee is partly allowed

ITA 277/IND/2014[2008-09]Status: DisposedITAT Indore25 Jul 2017AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ ./ ./ I.T.A. No.277 & Co.16/Ind/2014 ./ "नधा"रण वष" /Assessment Year:2008-09

…t and no substantial question of law, as is required to be formulated for deciding the appeal, arises in the same. The Tribunal has also placed reliance on a judgment of the Delhi High Court reported in CIT vs. Electric Construction Equipment Co. Ltd., [1990] 182 ITR 510, wherein the Delhi High Court dealing with identical question has already decided the matter against the present appellant-Revenue.” 8. Therefore, considering the totality of the facts and respectfully following the decision of Jurisdictional High Court, we are of the view that no disallowance of commission payment is called for. Accordingly, Gr…

THE ITO, WARD-1(1), INDORE vs. M/S. AGRO EQUIPMENT CO. P. LTD., INDORE

The appeal of the Revenue is dismissed

ITA 803/IND/2014[2010-11]Status: DisposedITAT Indore05 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meenaआ.अ.सं./I.T.A. No. 49/Ind/2013 "नधा"रण वष" /Assessment Year: 2009-10 Acit 4(1) :: अपीलाथ" /Appellant Indore

…t and no substantial question of law, as is required to be formulated for deciding the appeal, arises in the same. The Tribunal has also placed reliance on a judgment of the Delhi High Court reported in CIT vs. Electric Construction Equipment Co. Ltd., [1990] 182 ITR 510, wherein the Delhi High Court dealing with identical question has already decided the matter against the present appellant-Revenue.” 5. Therefore, considering the totality of the facts and respectfully following the decision of Jurisdictional High Court, we are not inclined to interfere with the findings of the ld. CIT(A). Accordingly, the appea…

THE ACIT, 4(1), INDORE vs. M/S. AGRO EQUIPMENT CO. PVT. LTD., INDORE

The appeal of the Revenue is dismissed

ITA 49/IND/2013[2009-10]Status: DisposedITAT Indore05 Jan 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri O.P. Meenaआ.अ.सं./I.T.A. No. 49/Ind/2013 "नधा"रण वष" /Assessment Year: 2009-10 Acit 4(1) :: अपीलाथ" /Appellant Indore

…t and no substantial question of law, as is required to be formulated for deciding the appeal, arises in the same. The Tribunal has also placed reliance on a judgment of the Delhi High Court reported in CIT vs. Electric Construction Equipment Co. Ltd., [1990] 182 ITR 510, wherein the Delhi High Court dealing with identical question has already decided the matter against the present appellant-Revenue.” 5. Therefore, considering the totality of the facts and respectfully following the decision of Jurisdictional High Court, we are not inclined to interfere with the findings of the ld. CIT(A). Accordingly, the appea…

CIT v. Electric Construction Equipment Co. Ltd. (182 ITR 510) — Cited in 5 Judgments | BharatTax