CIT v. Gabrial India Ltd.

218 ITR 699High Court1996#12452 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2018.

Judgments citing CIT v. Gabrial India Ltd.

MUMBAI DISTRICT CENTRAL CO OP BANK LTD,MUMBAI vs. CIT 1(1), MUMBAI

The appeals are disposed of in the above terms

ITA 3198/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 The Mumbai District Cit-1, Aayakar Bhavan बनाम/ Central Co-Op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaam3185D यनधाारयती की ओर से / Assessee By Shri Amar Gahlot याजस्व की ओर से / Revenue By Shri B. Srinivas, Cit-Dr ुनवाई की तायीख / Date Of Hearing : 22/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(2)Section 143(3)Section 263

…considered following cases. 11 The Mumbai District Central Co-op. Bank Ltd. a. Asstt. CIT v. Mysore Exports Ltd. [1995] 55 ITD 263 (Bang.) (para 2), b. CIT v. Gabrial India Ltd. [1993] 203 ITR 108/71 Taxman 585 (Bom.) (para 2), c. CIT v. Yawar Rashid [1996] 218 ITR 699 (MP) (para 2), d. CIT v. Ballarpur Industries Ltd. [IT Reference No. 39 of 1998, dated 10-7-2017] (para 8), e. CIT v. Calcutta Agency Ltd. [1951] 19 ITR 191 (SC) (para 8), f. Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83/109 Taxman 66 (SC) (para 10), g. CIT v. Max. India Ltd. [2007] 295 ITR 282/[2008] 166 Taxman 188 (SC) (para 12) and h. C…

AISHWARYA RAI BACHCHAN,MUMBAI vs. DCIT CEN CIR 2, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3873/MUM/2013[2004-05]Status: DisposedITAT Mumbai18 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsidas Kilachand has been followed and the Hon'ble High Court has observed as under: "According to section 5 of th…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3816/MUM/2013[2009-10]Status: DisposedITAT Mumbai18 Jan 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsidas Kilachand has been followed and the Hon'ble High Court has observed as under: "According to section 5 of th…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3815/MUM/2013[2007-08]Status: DisposedITAT Mumbai18 Jan 2017AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsidas Kilachand has been followed and the Hon'ble High Court has observed as under: "According to section 5 of th…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3814/MUM/2013[2008-09]Status: DisposedITAT Mumbai18 Jan 2017AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsidas Kilachand has been followed and the Hon'ble High Court has observed as under: "According to section 5 of th…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3796/MUM/2013[2005-06]Status: DisposedITAT Mumbai18 Jan 2017AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsidas Kilachand has been followed and the Hon'ble High Court has observed as under: "According to section 5 of th…

DCIT CEN CIR 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3795/MUM/2013[2006-07]Status: DisposedITAT Mumbai18 Jan 2017AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsidas Kilachand has been followed and the Hon'ble High Court has observed as under: "According to section 5 of th…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3791/MUM/2013[2004-05]Status: DisposedITAT Mumbai18 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsidas Kilachand has been followed and the Hon'ble High Court has observed as under: "According to section 5 of th…

CIT v. Gabrial India Ltd. (218 ITR 699) — Cited in 8 Judgments | BharatTax