CIT v. G. Venkataraman

111 ITR 444Reported decision1978#22014 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2017.

Judgments citing CIT v. G. Venkataraman

Shriram Ownership Trust, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee for both

ITA 407/CHNY/2017[2014-15]Status: DisposedITAT Chennai05 May 2017AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shaji P. Jacob, IRS, Addl. CIT
Section 144ASection 14ASection 160(1)Section 161(1)Section 2(31)Section 56Section 56(1)Section 56(2)Section 56(2)(vii)

…of sums of money received by the appellant trust ignoring the interpretation of the expression value of any benefit or perquisite, whether convertible into money or not, laid down by the jurisdictional High Court in the cases of CIT vs. G. Venkataraman (1978) 111 ITR 444 and CIT vs. A.R. Adaikappa Chettiar (1973) 91 ITR 90. Assessee also placed reliance on the following decisions:- (i) CIT vs. SRMT Staff Association 221 ITR 234 (AP High Court) (ii) Pentafour Software Employees Welfare Foundation vs. ACIT – Order dated 8.7.2008 of Chennai Bench in ITA Nos.751 & 752/Mds/2007. 8. Ld. Commissioner of Income Tax (Appe…

Shriram Ownership Trust, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee for both

ITA 406/CHNY/2017[2013-14]Status: DisposedITAT Chennai05 May 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shaji P. Jacob, IRS, Addl. CIT
Section 144ASection 14ASection 160(1)Section 161(1)Section 2(31)Section 56Section 56(1)Section 56(2)Section 56(2)(vii)

…of sums of money received by the appellant trust ignoring the interpretation of the expression value of any benefit or perquisite, whether convertible into money or not, laid down by the jurisdictional High Court in the cases of CIT vs. G. Venkataraman (1978) 111 ITR 444 and CIT vs. A.R. Adaikappa Chettiar (1973) 91 ITR 90. Assessee also placed reliance on the following decisions:- (i) CIT vs. SRMT Staff Association 221 ITR 234 (AP High Court) (ii) Pentafour Software Employees Welfare Foundation vs. ACIT – Order dated 8.7.2008 of Chennai Bench in ITA Nos.751 & 752/Mds/2007. 8. Ld. Commissioner of Income Tax (Appe…

ACIT, New Delhi vs. Sh. Anil Kumar Sharma, New Delhi

In the result, the appeals of the Revenue as well as Cross

ITA 6204/DEL/2013[2010-11]Status: DisposedITAT Delhi23 Sept 2015AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

Section 127Section 132Section 139Section 143(3)Section 153ASection 2(24)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH:‘A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A .No. 6204/Del/2013 (ASSESSMENT YEAR-2010-11) ACIT, vs Anil Kumar Sharma, Central Circle-7, B3, AGCR Enclave, New Delhi. New Karkardooma, New Delhi. AUTPS1076K & Cross Objection No. 230/Del/2015 (ASSESSMENT YEAR-2010-11) Anil Kumar Sharma, vs ACIT, B3, AGCR Enclave, Central Circle-7, New Karkardooma, New Delhi. New Delhi. AUTPS1076K Appellant by Shri Amrit Goel, CA Respondent by Shri Ravi Jain, CIT (DR) Date of Hearing 27.08.2015 Date of Pronouncement 23.09.…

CIT v. G. Venkataraman (111 ITR 444) — Cited in 3 Judgments | BharatTax