CIT v. Kuruvilla Abraham

88 DTR 291High Court#25785 most cited
3

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

Judgments citing CIT v. Kuruvilla Abraham

Mahipatrai Prabhudas Shah Family Trust, Mumbai vs. ACIT (CPC)), Mumbai

In the result, the assessee’s appeals are allowed in the terms indicated above

ITA 4215/MUM/2014[2010--11]Status: DisposedITAT Mumbai23 Dec 2015

Bench: Shri A.K. Garodia ,Am आयकर अपील सं./I.T.A. No.4214 & 4215/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10 &2010-11 )

For Respondent: Shri B.S.Bist
Section 154Section 2Section 2(14)

…here is no row or column issue regarding chargeability of tax on short term capital gain arising on sale of painting is covered in favour of assessee by the judgment of Hon’ble Madras High Court rendered in the case of CIT Vs. Kuruvilla Abraham as reported in 88 DTR 291 (Madras). He also placed reliance on following judgments of Hon’ble Bombay High Court:- a) Indian Del. P. Ltd. vs. CIT, 349 ITR 330 (Bom) b) Sanchit Software and Solutions P. Ltd. vs. CIT, 349 ITR 404 (Bom). 2. As against this, the ld. DR of the revenue supported the order of CIT(A). 3. I have considered the rival submissions. I find that in th…

Mahipatrai Prabhudas Shah Family Trust, Mumbai vs. ACIT (CPC)), Mumbai

In the result, the assessee’s appeals are allowed in the terms indicated above

ITA 4214/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Dec 2015AY 2009-10

Bench: Shri A.K. Garodia ,Am आयकर अपील सं./I.T.A. No.4214 & 4215/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10 &2010-11 )

For Respondent: Shri B.S.Bist
Section 154Section 2Section 2(14)

…here is no row or column issue regarding chargeability of tax on short term capital gain arising on sale of painting is covered in favour of assessee by the judgment of Hon’ble Madras High Court rendered in the case of CIT Vs. Kuruvilla Abraham as reported in 88 DTR 291 (Madras). He also placed reliance on following judgments of Hon’ble Bombay High Court:- a) Indian Del. P. Ltd. vs. CIT, 349 ITR 330 (Bom) b) Sanchit Software and Solutions P. Ltd. vs. CIT, 349 ITR 404 (Bom). 2. As against this, the ld. DR of the revenue supported the order of CIT(A). 3. I have considered the rival submissions. I find that in th…

Capt S.K.Khurana, Mumbai vs. ITO 12(3)(2), Mumbai

In the result, the assessee’s appeal is allowed in the terms indicated above

ITA 7047/MUM/2014[2007-08]Status: DisposedITAT Mumbai04 Dec 2015AY 2007-08

Bench: Shri A.K. Garodia ,Am आयकर अपील सं./I.T.A. No.7047/Mum/2014 ("नधा"रण वष" / Assessment Year: 2007-08)

Section 154Section 2Section 2(14)

…of the assessee that the issue regarding chargeability of tax on short term capital gain arising on sale of painting is covered in favour of assessee by the judgment of Hon’ble Madras High Court rendered in the case of CIT Vs. Kuruvilla Abraham as reported in 88 DTR 291 (Madras). He also placed reliance on following judgments of Hon’ble Bombay High Court:- a) Indian Del. P. Ltd. vs. CIT, 349 ITR 330 (Bom) b) Sanchit Software and Solutions P. Ltd. vs. CIT, 349 ITR 404 (Bom). 2. As against this, the ld. DR of the revenue supported the order of CIT(A). 3. I have considered the rival submissions. I find that in th…

CIT v. Kuruvilla Abraham (88 DTR 291) — Cited in 3 Judgments | BharatTax