CIT v. Fertilisers & Chemicals (Travancore) Ltd.

166 ITR 823High Court#22988 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. Fertilisers & Chemicals (Travancore) Ltd.

Dwarka Prasad Agarwal, Mumbai vs. ITO 21(1)(3), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4592/MUM/2016[2011-12]Status: DisposedITAT Mumbai05 Oct 2017AY 2011-12

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri B Puresh
Section 139Section 143(1)Section 143(2)Section 147Section 148

…ill be applicable as either the discretionary Trust represented by the Trustees will be taxed or if the trustees have taken a decision to distribute the income. 20. The Hon'ble Kerala High Court in the case of CIT vs. Fertilisers & Chemicals (Travancore) Ltd. 166 ITR 823 (Ker.) has held that section 166 virtually overrides the provisions contained in sections 160 to 165, and confers powers on the Assessing Officer to assess either the representative assessee or the person represented by him (the principal) in respect 01\ the income mentioned in section 160. Similarly Hon'ble Supreme Court in the case of Jyotendar…

Dwarka Prasad Agarwal, Mumbai vs. ITO 21(1)(3), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4591/MUM/2016[2010-11]Status: DisposedITAT Mumbai05 Oct 2017AY 2010-11

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri B Puresh
Section 139Section 143(1)Section 143(2)Section 147Section 148

…ill be applicable as either the discretionary Trust represented by the Trustees will be taxed or if the trustees have taken a decision to distribute the income. 20. The Hon'ble Kerala High Court in the case of CIT vs. Fertilisers & Chemicals (Travancore) Ltd. 166 ITR 823 (Ker.) has held that section 166 virtually overrides the provisions contained in sections 160 to 165, and confers powers on the Assessing Officer to assess either the representative assessee or the person represented by him (the principal) in respect 01\ the income mentioned in section 160. Similarly Hon'ble Supreme Court in the case of Jyotendar…

ACIT 21(2), Mumbai vs. Kiran Aggarwal, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1055/MUM/2016[2011-12]Status: DisposedITAT Mumbai05 Oct 2017AY 2011-12

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri B Puresh
Section 139Section 143(1)Section 143(2)Section 147Section 148

…ill be applicable as either the discretionary Trust represented by the Trustees will be taxed or if the trustees have taken a decision to distribute the income. 20. The Hon'ble Kerala High Court in the case of CIT vs. Fertilisers & Chemicals (Travancore) Ltd. 166 ITR 823 (Ker.) has held that section 166 virtually overrides the provisions contained in sections 160 to 165, and confers powers on the Assessing Officer to assess either the representative assessee or the person represented by him (the principal) in respect 01\ the income mentioned in section 160. Similarly Hon'ble Supreme Court in the case of Jyotendar…

CIT v. Fertilisers & Chemicals (Travancore) Ltd. (166 ITR 823) — Cited in 3 Judgments | BharatTax