CIT v. Hindustan Don Oliver

48 TTJ 552Income Tax Appellate Tribunal#25104 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2009.

Judgments citing CIT v. Hindustan Don Oliver

Ester Industries Limited

Appeals are disposed of with the

ITA/699/2007HC Delhi06 Mar 2009
For Appellant: Ms Prem Lata Bansal, AdvocateFor Respondent: Mr R Santhanam, Advocate
Section 260ASection 37(2)Section 43B

…the A.O. in the computation of income without any discussion at all. 5.1 Before me the A.R. has stated that the membership of such clubs helps them to cultivate business relationships for latter operations. [The] judgment of CIT V. Hindustan Don Oliver 48 TTJ 552: Reliable Cigarette and Tobacco Inds. 51 TTJ 103, OTIS Elevator CO. 195 ITR 682 (Bom.). have been cited in support of his contentions. 5.2 On a consideration of the facts and the judicial pronouncements there is price in the arguments of the A.R. The addition has been made without appreciating that the expenditure has been incurred wholly a…

Ester Industries Limited

Appeals are disposed of with the

ITA/698/2007HC Delhi06 Mar 2009
For Appellant: Ms Prem Lata Bansal, AdvocateFor Respondent: Mr R Santhanam, Advocate
Section 260ASection 37(2)Section 43B

…the A.O. in the computation of income without any discussion at all. 5.1 Before me the A.R. has stated that the membership of such clubs helps them to cultivate business relationships for latter operations. [The] judgment of CIT V. Hindustan Don Oliver 48 TTJ 552: Reliable Cigarette and Tobacco Inds. 51 TTJ 103, OTIS Elevator CO. 195 ITR 682 (Bom.). have been cited in support of his contentions. 5.2 On a consideration of the facts and the judicial pronouncements there is price in the arguments of the A.R. The addition has been made without appreciating that the expenditure has been incurred wholly a…

Ester Industries Limited

Appeals are disposed of with the

ITA/697/2007HC Delhi06 Mar 2009
For Appellant: Ms Prem Lata Bansal, AdvocateFor Respondent: Mr R Santhanam, Advocate
Section 260ASection 37(2)Section 43B

…the A.O. in the computation of income without any discussion at all. 5.1 Before me the A.R. has stated that the membership of such clubs helps them to cultivate business relationships for latter operations. [The] judgment of CIT V. Hindustan Don Oliver 48 TTJ 552: Reliable Cigarette and Tobacco Inds. 51 TTJ 103, OTIS Elevator CO. 195 ITR 682 (Bom.). have been cited in support of his contentions. 5.2 On a consideration of the facts and the judicial pronouncements there is price in the arguments of the A.R. The addition has been made without appreciating that the expenditure has been incurred wholly a…

CIT v. Hindustan Don Oliver (48 TTJ 552) — Cited in 3 Judgments | BharatTax