CIT v. Interseas, Sea Food Exporters

233 CTR 77Reported decision#23819 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. Interseas, Sea Food Exporters

Gurudev Apparels, Tiruppur vs. DCIT, Tiruppur

In the result, the appeal of the Assessee in I

ITA 257/CHNY/2017[2013-14]Status: DisposedITAT Chennai27 May 2022AY 2013-14

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपील सं./I.T.A No.:257/Chny/2017 िनधा"रण वष" /Assessment Year: 2013 - 2014

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. G. Johnson, Addl. CIT
Section 1Section 143(3)Section 194CSection 250(6)Section 40Section 40ASection 40A(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जी मंजूनाथा, लेखा सद" के सम", "ी अिनकेश बनज", "ाियक सद" एवं BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपील सं./I.T.A No.:257/Chny/2017 िनधा"रण वष" /Assessment Year: 2013 - 2014 M/s. Gurudev Apparels, The Deputy Commissioner of No.34, SIDCO Industrial Estate, Income Tax, Tekma Nagar, Vs. Circle – 1, Pongupalayam, Tirupur Tirupur – 641 666. PAN : AAFFG 3763K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. S. Sridhar, Advocate ""यथ" क" ओ…

The ACIT, Ernakulam vs. M/S.Nitta Gelatine India Ltd, Cochin

In the result, the appeal of the Revenue in ITA No

ITA 301/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Aug 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…ng and crushing of raw animal bones of bovine origin. It was submitted that the Assessing Officer erred in treating 'Crushed Bones' as an industrial product against the settled judicial views in the matter as below: i. CIT vs. Interseas, Sea Food Exporters (233 CTR 77) (Ker.) wherein the assessee made massive purchases from various suppliers of processed fish by paying cash instead of making payment through account payee cheques or demand drafts as required under section 40A(3) of the IT Act. When proposal was made in the assessment to make disallowances of purchases in excess of Rs. 20000 through payment in ca…

The ACIT, Cochin vs. M/S.Nitta Gelatine India Ltd, Cochin

In the result, the appeal of the Revenue in ITA No

ITA 303/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Aug 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…ng and crushing of raw animal bones of bovine origin. It was submitted that the Assessing Officer erred in treating 'Crushed Bones' as an industrial product against the settled judicial views in the matter as below: i. CIT vs. Interseas, Sea Food Exporters (233 CTR 77) (Ker.) wherein the assessee made massive purchases from various suppliers of processed fish by paying cash instead of making payment through account payee cheques or demand drafts as required under section 40A(3) of the IT Act. When proposal was made in the assessment to make disallowances of purchases in excess of Rs. 20000 through payment in ca…