CIT v. HMT Ltd.

19 ITR 425High Court#3873 most cited
30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2020.

Also referred to as

CIT v. Lahoty Bros. · 19 ITR 425 · relinquishment of right · enduring benefit · business transfer · non-compete fee · slump sale · going concern

Issues it is cited on

relinquishment of righttest of enduring benefitsection 10(2)(xv)business transfer agreementnon-compete feesection 2(31)slump salesection 51going concernsection 40a(2)(b)section 40a(2)beneficial owner

Judgments citing CIT v. HMT Ltd.

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/257/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/247/2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/253/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/251/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/361/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/223/2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/246/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/53/2000HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1191/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/482/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…26. The learned Counsel for the assessee has also referred to CIT v. HMT Ltd. 203 ITR 820 (Kar), CIT v. Lahoty Bros. 19 ITR 425 (Cal), CIT v. Nchanga Consolidated Copper Mines Ltd.: 58 ITR 241 (Privy Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT (1971) 81 ITR 273 (Bom), CIT v. Bowrisankara Stemp Ferry Co. (1973) 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd. 291 ITR 107…