CIT v. Jain Construction Company

245 ITR 527High Court2000#4157 most cited

What is CIT v. Jain Construction Company authority for?

A High Court decision is a pure finding of fact if it's based on the appreciation of material and evidence, and thus not a referable question of law.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Jain Construction Co. · 245 ITR 527 · finding of fact · appreciation of material · evidence produced by assessee · referable question of law

Judgments citing CIT v. Jain Construction Company

Sriram Maintenance Services( Since Dissolved) Through Its Ex-Partner Mr. Hemendra R. Merchant, Mumbai vs. ACIT Cen Cir 35, Mumbai

Appeals are dismissed

ITA 5658/MUM/2010[2004-05]Status: DisposedITAT Mumbai16 Dec 2015AY 2004-05

Bench: Shri Jason P Boaz & Shri Amit Shukla

For Respondent: Shri Rahul Raman

…ovision itself is guidance for allowing such an interest when net profit rate is estimated. Further, in support of this contention, he strongly placed reliance on the decision of Rajasthan High Court in the case of CIT v Jain Construction Company, reported in 245 ITR 527 (Raj.) and CIT vs Supreme Builders, reported in 303 ITR 1 (P&H). In these cases, the 16 M/s SriKrishna Security Services M/s Sriram Krishna Security Services M/s Sriram Maintenance Services M/s Sriram Maintenance Services M/s Sriram Security Agency M/s Sriram Security & Consultancy Services M/s Sriram Warehousing Corporation ITA 5671/Mum/2010 & 4…

Sriram Warehousing Corporation ( Since Dissolved) Through Its Ex-Partner Mr. Hemender R Merchant, Mumbai vs. ACIT Cen Cir 35, Mumbai

Appeals are dismissed

ITA 5652/MUM/2010[2001-02]Status: DisposedITAT Mumbai16 Dec 2015AY 2001-02

Bench: Shri Jason P Boaz & Shri Amit Shukla

For Respondent: Shri Rahul Raman

…ovision itself is guidance for allowing such an interest when net profit rate is estimated. Further, in support of this contention, he strongly placed reliance on the decision of Rajasthan High Court in the case of CIT v Jain Construction Company, reported in 245 ITR 527 (Raj.) and CIT vs Supreme Builders, reported in 303 ITR 1 (P&H). In these cases, the 16 M/s SriKrishna Security Services M/s Sriram Krishna Security Services M/s Sriram Maintenance Services M/s Sriram Maintenance Services M/s Sriram Security Agency M/s Sriram Security & Consultancy Services M/s Sriram Warehousing Corporation ITA 5671/Mum/2010 & 4…

DCIT CC 35, Mumbai vs. Sriram Warehousing Corporation, Mumbai

Appeals are dismissed

ITA 4950/MUM/2010[2001-02]Status: DisposedITAT Mumbai16 Dec 2015AY 2001-02

Bench: Shri Jason P Boaz & Shri Amit Shukla

For Respondent: Shri Rahul Raman

…ovision itself is guidance for allowing such an interest when net profit rate is estimated. Further, in support of this contention, he strongly placed reliance on the decision of Rajasthan High Court in the case of CIT v Jain Construction Company, reported in 245 ITR 527 (Raj.) and CIT vs Supreme Builders, reported in 303 ITR 1 (P&H). In these cases, the 16 M/s SriKrishna Security Services M/s Sriram Krishna Security Services M/s Sriram Maintenance Services M/s Sriram Maintenance Services M/s Sriram Security Agency M/s Sriram Security & Consultancy Services M/s Sriram Warehousing Corporation ITA 5671/Mum/2010 & 4…

DCIT CC-35, Mumbai vs. Sriram Security Agency, Mumbai

Appeals are dismissed

ITA 4946/MUM/2010[2001-02]Status: DisposedITAT Mumbai16 Dec 2015AY 2001-02

Bench: Shri Jason P Boaz & Shri Amit Shukla

For Respondent: Shri Rahul Raman

…ovision itself is guidance for allowing such an interest when net profit rate is estimated. Further, in support of this contention, he strongly placed reliance on the decision of Rajasthan High Court in the case of CIT v Jain Construction Company, reported in 245 ITR 527 (Raj.) and CIT vs Supreme Builders, reported in 303 ITR 1 (P&H). In these cases, the 16 M/s SriKrishna Security Services M/s Sriram Krishna Security Services M/s Sriram Maintenance Services M/s Sriram Maintenance Services M/s Sriram Security Agency M/s Sriram Security & Consultancy Services M/s Sriram Warehousing Corporation ITA 5671/Mum/2010 & 4…

DCIT CC-35, Mumbai vs. Sriram Security & Services, Mumbai

Appeals are dismissed

ITA 4938/MUM/2010[2001-02]Status: DisposedITAT Mumbai16 Dec 2015AY 2001-02

Bench: Shri Jason P Boaz & Shri Amit Shukla

For Respondent: Shri Rahul Raman

…ovision itself is guidance for allowing such an interest when net profit rate is estimated. Further, in support of this contention, he strongly placed reliance on the decision of Rajasthan High Court in the case of CIT v Jain Construction Company, reported in 245 ITR 527 (Raj.) and CIT vs Supreme Builders, reported in 303 ITR 1 (P&H). In these cases, the 16 M/s SriKrishna Security Services M/s Sriram Krishna Security Services M/s Sriram Maintenance Services M/s Sriram Maintenance Services M/s Sriram Security Agency M/s Sriram Security & Consultancy Services M/s Sriram Warehousing Corporation ITA 5671/Mum/2010 & 4…

DCIT CC-35, Mumbai vs. Sriram Security & Consultancy Services, Mumbai

Appeals are dismissed

ITA 4934/MUM/2010[2001-02]Status: DisposedITAT Mumbai16 Dec 2015AY 2001-02

Bench: Shri Jason P Boaz & Shri Amit Shukla

For Respondent: Shri Rahul Raman

…ovision itself is guidance for allowing such an interest when net profit rate is estimated. Further, in support of this contention, he strongly placed reliance on the decision of Rajasthan High Court in the case of CIT v Jain Construction Company, reported in 245 ITR 527 (Raj.) and CIT vs Supreme Builders, reported in 303 ITR 1 (P&H). In these cases, the 16 M/s SriKrishna Security Services M/s Sriram Krishna Security Services M/s Sriram Maintenance Services M/s Sriram Maintenance Services M/s Sriram Security Agency M/s Sriram Security & Consultancy Services M/s Sriram Warehousing Corporation ITA 5671/Mum/2010 & 4…

DCIT CC-35, Mumbai vs. Sriram Maintenance Services, Mumbai

Appeals are dismissed

ITA 4924/MUM/2010[2002-03]Status: DisposedITAT Mumbai16 Dec 2015AY 2002-03

Bench: Shri Jason P Boaz & Shri Amit Shukla

For Respondent: Shri Rahul Raman

…ovision itself is guidance for allowing such an interest when net profit rate is estimated. Further, in support of this contention, he strongly placed reliance on the decision of Rajasthan High Court in the case of CIT v Jain Construction Company, reported in 245 ITR 527 (Raj.) and CIT vs Supreme Builders, reported in 303 ITR 1 (P&H). In these cases, the 16 M/s SriKrishna Security Services M/s Sriram Krishna Security Services M/s Sriram Maintenance Services M/s Sriram Maintenance Services M/s Sriram Security Agency M/s Sriram Security & Consultancy Services M/s Sriram Warehousing Corporation ITA 5671/Mum/2010 & 4…

DCIT CC-35, Mumbai vs. Srikrishna Security Services, Mumbai

Appeals are dismissed

ITA 4920/MUM/2010[2001-02]Status: DisposedITAT Mumbai16 Dec 2015AY 2001-02

Bench: Shri Jason P Boaz & Shri Amit Shukla

For Respondent: Shri Rahul Raman

…ovision itself is guidance for allowing such an interest when net profit rate is estimated. Further, in support of this contention, he strongly placed reliance on the decision of Rajasthan High Court in the case of CIT v Jain Construction Company, reported in 245 ITR 527 (Raj.) and CIT vs Supreme Builders, reported in 303 ITR 1 (P&H). In these cases, the 16 M/s SriKrishna Security Services M/s Sriram Krishna Security Services M/s Sriram Maintenance Services M/s Sriram Maintenance Services M/s Sriram Security Agency M/s Sriram Security & Consultancy Services M/s Sriram Warehousing Corporation ITA 5671/Mum/2010 & 4…