CIT v. Kothari Sanitation & Tiles P. ltd.

282 ITR 117Reported decision#20293 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. Kothari Sanitation & Tiles P. ltd.

ACIT, Chennai vs. Green House Promoters Private Ltd., Chennai

In the result, the appeals of the Revenue in ITA Nos

ITA 1828/CHNY/2015[2009-10]Status: DisposedITAT Chennai21 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

…rovision in the Act. However, for the transactions tabulated in pages 9 & 10 of the impugned order, the Assessing Officer invoked Section 40A(3) of the Act and made disallowance of Rs.79,663/-. In the light of the decision of the Madras High Court reported in 282 ITR 117, it is submitted that the payments on a single day which were below Rs.20,OOO/- would not attract the provisions of Section 40A(3) of the Act. 20. The Assessing Officer further disallowed Rs.12,390/- invoking Section 40A(3) of the Act on the brokerage paid to the extent of Rs.61,954/- to Basheer Ahmed and R. Muthu on Rs.79,663/- made u/s 40A(3)…

ACIT, Chennai vs. Green House Promoters Private Ltd., Chennai

In the result, the appeals of the Revenue in ITA Nos

ITA 1796/CHNY/2015[2011-12]Status: DisposedITAT Chennai21 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

…rovision in the Act. However, for the transactions tabulated in pages 9 & 10 of the impugned order, the Assessing Officer invoked Section 40A(3) of the Act and made disallowance of Rs.79,663/-. In the light of the decision of the Madras High Court reported in 282 ITR 117, it is submitted that the payments on a single day which were below Rs.20,OOO/- would not attract the provisions of Section 40A(3) of the Act. 20. The Assessing Officer further disallowed Rs.12,390/- invoking Section 40A(3) of the Act on the brokerage paid to the extent of Rs.61,954/- to Basheer Ahmed and R. Muthu on Rs.79,663/- made u/s 40A(3)…

ACIT, Chennai vs. Green House Promoters P. Ltd., Chennai

In the result, the appeals of the Revenue in ITA Nos

ITA 1785/CHNY/2015[2010-11]Status: DisposedITAT Chennai21 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

…rovision in the Act. However, for the transactions tabulated in pages 9 & 10 of the impugned order, the Assessing Officer invoked Section 40A(3) of the Act and made disallowance of Rs.79,663/-. In the light of the decision of the Madras High Court reported in 282 ITR 117, it is submitted that the payments on a single day which were below Rs.20,OOO/- would not attract the provisions of Section 40A(3) of the Act. 20. The Assessing Officer further disallowed Rs.12,390/- invoking Section 40A(3) of the Act on the brokerage paid to the extent of Rs.61,954/- to Basheer Ahmed and R. Muthu on Rs.79,663/- made u/s 40A(3)…

M/S Manglik Enterprises, Meerut vs. ITO, Meerut

In the result the ground is allowed for statistical purposes

ITA 5876/DEL/2016[1999-2000]Status: DisposedITAT Delhi03 Feb 2017AY 1999-2000

Bench: Shri S.V. Mehrotra

For Appellant: Shri Vinod Kumar GoelFor Respondent: Shri S.K. Jain, Sr. DR
Section 148Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER ITA Nos.5876 & 5877/Del/2016 Assessment Years : 1999-2000 & 2000-2001 Manglik Enterprises ITO C/o Vinod Kumar Goel, Vs. Ward-1(4) 282, Boundry Road, Civil Lines Meerut Meerut PAN : AADFM7275Q (Appellant) (Respondent) Appellant by : Shri Vinod Kumar Goel, Advocate Respondent by : Shri S.K. Jain, Sr. DR Date of hearing : 31-01-2017 Date of pronouncement : 03-02-2017 O R D E R PER S.V. MEHROTRA, A.M : The assessee has filed this appeal against the order of ld. CIT (Appeals) Meerut dated 13.10.2016 for A…

CIT v. Kothari Sanitation & Tiles P. ltd. (282 ITR 117) — Cited in 4 Judgments | BharatTax