CIT v. K.E. Gnanavelraja

143 Taxmann 481High Court2014#16309 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also reported as

361 ITR 44643 Taxmann.com 292

Sections most often in play

Section 143 of the Income Tax Act Section 1961 (Assessment of Income)Section 1961 (Definition of Income)Section 2(24) of the Income Tax Act Section 37 Section 6 Section 131 Section 133(6)

Issues it is cited on

illegal payment mercantile system of accounting cross objection company business interest india total income

Judgments citing CIT v. K.E. Gnanavelraja

N N Sippy Productions Pvt Ltd, Mumbai vs. ITO Ward 13(1)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4961/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarn.N. Sippy Productions V/S. Income Tax Officer – 13(1)(1) Private Limited बनाम 225, Aaykar Bhavan, M.K. A4, Shalimar Chs, Road, Mumbai – 400 054, Santacruz, Mumbai – Maharashtra 400054, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aagcn6412N Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Mehul Talera, ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr. DR)

Section 133ASection 147Section 250Section 68

…The same stand is as per accounting standard and department had been consistently accepting the same accounting treatment, revenue recognition, tax treatment across years. In this regard, Reliance is placed on the decision in case of CIT v K. E. Gnanavelraja (361 ITR 446) (Mad) upheld that advance money received towards distribution of films which was offered as income in subsequent years cannot be subject to S.68 and is in the ordinary course of business. Further, this modus operandi is well known and widely accepted by Revenue at large. 5.2 It was submitted that entire dispute is arising out of offshoot of sur…

ACIT Non Corporate Circle 20(1), Chennai vs. Kalaignar Tv Pvt. Ltd., Chennai

In the result, all the three appeals filed by the Revenue are partly allowed and all the three C

ITA 2395/CHNY/2018[2014-15]Status: DisposedITAT Chennai13 Nov 2024AY 2014-15

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.2367, 2368 & 2395/Chny/2018 िनधा?रण वष? /Assessment Years: 2012-13, 2013-14 & 2014-15

For Respondent: Shri Premanand, CIT

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2367, 2368 & 2395/Chny/2018 िनधा?रण वष? /Assessment Years: 2012-13, 2013-14 & 2014-15 The Asst. Commissioner of M/s. Kalaignar TV Pvt. Ltd., Income Tax, Vs. No.367/369, Anna Arivalayam, Non Corporate Circle-20(1), Teynampet, Chennai-600018. Chennai. [PAN: AADCK 0898E] (अपीलाथ"/Appellant) (""यथ"/Respondent) Cross Objection Nos.124, 125 & 126/Chny/2018 (Ar…

ACIT Non Corporate Circle 20(1), Chennai vs. Kalaignar Tv Pvt. Ltd., Chennai

In the result, all the three appeals filed by the Revenue are partly

ITA 2368/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Nov 2024AY 2013-14

Bench: The Hon'Ble Itat. 3.3 The Learned Cit(A) Ought To Have Appreciated The Fact That The Addition Was Made On The Basis Of The Charge Sheet Filed By The Cbi Based On The Facts Findings By The Cbi

…ITA Nos.2367, 2368 & 2395/Chny/2018 & CO NOS. 124, 125 & 126/Chny/2018 :- 2 -: 2012-13, 2013-14 & 2014-15 arises out of the identical orders of Learned Commissioner of Income Tax (Appeals)-14, Chennai [hereinafter “CIT(A)”] dated 30.05.2018. 2. The facts in all the three appeals of the Revenue are identical and issues are common hence, we proceed to pass a common order. For brevity, we shall take up the appeal in ITA No.2367/Chny/2018 for A.Y 2012-13 as lead case. The grounds of appeal raised by the assessee for A.Y 2012-13 are as under: "1. The order of the learned CIT(A) is contrary to facts and circumstances o…

ACIT Non Corporate Circle 20(1), Chennai vs. Kalaignar Tv Pvt. Ltd., Chennai

In the result, all the three appeals filed by the Revenue are partly allowed and all the three C

ITA 2367/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Nov 2024AY 2012-13

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.2367, 2368 & 2395/Chny/2018 िनधा?रण वष? /Assessment Years: 2012-13, 2013-14 & 2014-15

For Respondent: Shri Premanand, CIT

Gayatri Films & Music P.Ltd, Mumbai vs. Asst CIT Cir 11(1), Mumbai

ITA 3493/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 May 2017AY 2009-10

For Appellant: Shri K. GopalFor Respondent: Ms. Arju Garodia-DR

Section 143(1)Section 143(3)Section 148Section 254(1)

…3493/M/16(09-10) Gayatri Films आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण मुंबई मुंबई “जी मुंबई जी जी” ” ” ” खंडपीठ जी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./3493/Mum/2016, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10…

Moti Sagar, Mumbai vs. ACIT 11(1), Mumbai

ITA 5629/MUM/2012[2009-10]Status: DisposedITAT Mumbai06 Jan 2017AY 2009-10

For Appellant: Shri Birendra DuttaFor Respondent: Shri Suman Kumar -DR

Section 143(1)Section 143(3)Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “बी मुंबई बी बी” ” ” ” खंडपीठ बी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“B”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./5629/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 िनधा"रण िनधा"रण वष" वष" Mr. Moti Sagar ACIT– 11(1) Office No.6, New Shantivan Bldg. Mumbai-400 020. Oberoi Complex, SAB TV Lane Vs. New Link Road, Andheri -East Mumbai-400 053. PAN:AAPPS 2468 F (अपीलाथ" /Appellan…