CIT v. Hindustan Aeronautics Ltd.

174 ITR 340Reported decision#16995 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2024.

Judgments citing CIT v. Hindustan Aeronautics Ltd.

H.P.State Civil Supplies Corporation vs. Asstt.Commissioner of Income Tax

ITA/56/2008HC Himachal Pradesh31 Dec 2024

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA

Section 260Section 37Section 37(1)

…ce was placed on the judgment of CIT vs. Sileman Khan passed by the Hon’ble High Court of Andhra Pradesh, reported in 174 ITR 200 and judgment passed by the Hon’ble Karnatka High -8- Court in CIT vs. Hindustan Aeronautics Ltd., reported in 174 ITR 340. c) Since the liability did not pertain to the relevant financial year, the deduction was not admissible. d) The sum of Rs. 45,00,000/- did not meet annual contribution payable by the assessee on the basis of actuarial valuation to reach a part of initial contribution payable on account of liability for the past service. e) Since the…

Ad-Age Outdoor Advertising P Ltd., Hyderabad vs. Deputy Commissioneer of Income Tax, Hyderabad

ITTA/54/2009HC Telangana22 Apr 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

Section 260Section 37Section 37(1)

…ce was placed on the judgment of CIT vs. Sileman Khan passed by the Hon’ble High Court of Andhra Pradesh, reported in 174 ITR 200 and judgment passed by the Hon’ble Karnatka High -8- Court in CIT vs. Hindustan Aeronautics Ltd., reported in 174 ITR 340. c) Since the liability did not pertain to the relevant financial year, the deduction was not admissible. d) The sum of Rs. 45,00,000/- did not meet annual contribution payable by the assessee on the basis of actuarial valuation to reach a part of initial contribution payable on account of liability for the past service. e) Since the…

The Commissioner of Incoe Tax III vs. Raj Breeders and Hatcheries (PVT) Liited

ITTA/37/2007HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260Section 37Section 37(1)

…ce was placed on the judgment of CIT vs. Sileman Khan passed by the Hon’ble High Court of Andhra Pradesh, reported in 174 ITR 200 and judgment passed by the Hon’ble Karnatka High -8- Court in CIT vs. Hindustan Aeronautics Ltd., reported in 174 ITR 340. c) Since the liability did not pertain to the relevant financial year, the deduction was not admissible. d) The sum of Rs. 45,00,000/- did not meet annual contribution payable by the assessee on the basis of actuarial valuation to reach a part of initial contribution payable on account of liability for the past service. e) Since the…

Commissioner of income tax vs. M/s. R.K. Palace

ITTA/57/2008HC Telangana14 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260Section 37Section 37(1)

…ce was placed on the judgment of CIT vs. Sileman Khan passed by the Hon’ble High Court of Andhra Pradesh, reported in 174 ITR 200 and judgment passed by the Hon’ble Karnatka High -8- Court in CIT vs. Hindustan Aeronautics Ltd., reported in 174 ITR 340. c) Since the liability did not pertain to the relevant financial year, the deduction was not admissible. d) The sum of Rs. 45,00,000/- did not meet annual contribution payable by the assessee on the basis of actuarial valuation to reach a part of initial contribution payable on account of liability for the past service. e) Since the…

Commissioner of Income Tax-I vs. Agricultural Market Committee

ITTA/20/2011HC Telangana30 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260Section 37Section 37(1)

…ce was placed on the judgment of CIT vs. Sileman Khan passed by the Hon’ble High Court of Andhra Pradesh, reported in 174 ITR 200 and judgment passed by the Hon’ble Karnatka High -8- Court in CIT vs. Hindustan Aeronautics Ltd., reported in 174 ITR 340. c) Since the liability did not pertain to the relevant financial year, the deduction was not admissible. d) The sum of Rs. 45,00,000/- did not meet annual contribution payable by the assessee on the basis of actuarial valuation to reach a part of initial contribution payable on account of liability for the past service. e) Since the…

CIT v. Hindustan Aeronautics Ltd. (174 ITR 340) — Cited in 5 Judgments | BharatTax