CIT v. Kumudam Publications P.Ltd.

88 ITR 84Reported decision#21520 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2019 to 2019.

Judgments citing CIT v. Kumudam Publications P.Ltd.

Tulasi Seeds Pvt. Ltd., Visakhapatnam vs. The ACIT, Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…n 194C of the Act. The 16 I.T.A. No.167/Viz/2015, 55/Viz/2016, 139/Viz/2015 and 06/Viz/2016, A.Y.2011-12 & 2012-13 M/s Tulasi Seeds Pvt.Ltd., Guntur AO relied on the decision of Madras High Court in the case of CIT Vs. Kumudam Publications P.Ltd. reported in 88 ITR 84 (1991) and the decision of the coordinate bench of ITAT Pune in the case of BDA Ltd. Vs.ITO84 ITD 442 (2003). Further ITO Vs. Narmada Cement Co. Ltd. reported in 81 TTJ 955 (2003), taken various examples and held that the assessee made the composite payments for the contractors identifying the farmers, the land and raising the cotton seeds inclusiv…

The ACIT, Guntur vs. Tulasi Seeds Pvt, . Ltd., Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 55/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…n 194C of the Act. The 16 I.T.A. No.167/Viz/2015, 55/Viz/2016, 139/Viz/2015 and 06/Viz/2016, A.Y.2011-12 & 2012-13 M/s Tulasi Seeds Pvt.Ltd., Guntur AO relied on the decision of Madras High Court in the case of CIT Vs. Kumudam Publications P.Ltd. reported in 88 ITR 84 (1991) and the decision of the coordinate bench of ITAT Pune in the case of BDA Ltd. Vs.ITO84 ITD 442 (2003). Further ITO Vs. Narmada Cement Co. Ltd. reported in 81 TTJ 955 (2003), taken various examples and held that the assessee made the composite payments for the contractors identifying the farmers, the land and raising the cotton seeds inclusiv…

The ACIT, Guntur vs. M/S Tulasi Seeds Pvt. Ltd., Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 167/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…n 194C of the Act. The 16 I.T.A. No.167/Viz/2015, 55/Viz/2016, 139/Viz/2015 and 06/Viz/2016, A.Y.2011-12 & 2012-13 M/s Tulasi Seeds Pvt.Ltd., Guntur AO relied on the decision of Madras High Court in the case of CIT Vs. Kumudam Publications P.Ltd. reported in 88 ITR 84 (1991) and the decision of the coordinate bench of ITAT Pune in the case of BDA Ltd. Vs.ITO84 ITD 442 (2003). Further ITO Vs. Narmada Cement Co. Ltd. reported in 81 TTJ 955 (2003), taken various examples and held that the assessee made the composite payments for the contractors identifying the farmers, the land and raising the cotton seeds inclusiv…

Tulasi Seeds Pvt., Ltd., Visakhapatnam vs. The ACIT, Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 139/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…n 194C of the Act. The 16 I.T.A. No.167/Viz/2015, 55/Viz/2016, 139/Viz/2015 and 06/Viz/2016, A.Y.2011-12 & 2012-13 M/s Tulasi Seeds Pvt.Ltd., Guntur AO relied on the decision of Madras High Court in the case of CIT Vs. Kumudam Publications P.Ltd. reported in 88 ITR 84 (1991) and the decision of the coordinate bench of ITAT Pune in the case of BDA Ltd. Vs.ITO84 ITD 442 (2003). Further ITO Vs. Narmada Cement Co. Ltd. reported in 81 TTJ 955 (2003), taken various examples and held that the assessee made the composite payments for the contractors identifying the farmers, the land and raising the cotton seeds inclusiv…

CIT v. Kumudam Publications P.Ltd. (88 ITR 84) — Cited in 4 Judgments | BharatTax