CIT v. Late Tulsidas Kilachand

210 ITR 844High Court#9750 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Late Tulsidas Kilachand

HEWLETT-PACKARD GLOBALSOFT PRIVATE LIMTIED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 835/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

…deduction at source contemplates deduction of TDS even on advance payments, whereas the revenue in the books of accounts is recorded on accrual basis. 10.3 He placed reliance on the following decisions in support of the contentions.  CIT v Ambalal Kilachand (210 ITR 844) (Bombay High Court)  ITO vs Hans Road Carriers (P) Ltd (140 TTJ 642) (Ahmadabad ITAT)  Lloyd Insulation (India) Limited vs Department of Income tax (ITA No.  2400/Del/11) (Delhi ITAT) Page 34 IT(TP)A Nos. 810 & 835/Bang/2016  CTC Air Carriers Pvt Ltd vs Department of Income Tax (ITA No.  145/Del/2012) (Delhi ITAT) 10.4 The Ld.DR relied on…

DCIT, BANGALORE vs. M/S HEWLETT PACKARD GLOBALSOFT PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 810/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

…deduction at source contemplates deduction of TDS even on advance payments, whereas the revenue in the books of accounts is recorded on accrual basis. 10.3 He placed reliance on the following decisions in support of the contentions.  CIT v Ambalal Kilachand (210 ITR 844) (Bombay High Court)  ITO vs Hans Road Carriers (P) Ltd (140 TTJ 642) (Ahmadabad ITAT)  Lloyd Insulation (India) Limited vs Department of Income tax (ITA No.  2400/Del/11) (Delhi ITAT) Page 34 IT(TP)A Nos. 810 & 835/Bang/2016  CTC Air Carriers Pvt Ltd vs Department of Income Tax (ITA No.  145/Del/2012) (Delhi ITAT) 10.4 The Ld.DR relied on…

THE ACIT 2(3), MUMBAI vs. M/S. TATA SONSLTD, MUMBAI

Appeal stand allowed to that extent

ITA 4041/MUM/2007[2003-2004]Status: DisposedITAT Mumbai05 May 2021AY 2003-2004

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.4041/Mum/2007 (धििाारण वर्ा / Assessment Year: 2003-04) Acit-2(3) M/S. Tata Sons Ltd. बिाम/ Room No.555 Bombay House Aaykar Bhavan 24, Homi Modi Street Vs. Mumbai – 400 020. Fort, Mumbai – 400 001. स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaact-4060-A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.3664/Mum/2007 (धििाारण वर्ा / Assessment Year: 2003-04) M/S. Tata Sons Ltd. Acit-2(3) बिाम/ Bombay House Room No.555 24, Homi Modi Street Aaykar Bhavan Vs. Fort, Mumbai – 400 001. Mumbai – 400 020. स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaact-4060-A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Ms. Aarti Vissanji -Ld.Ar Revenue By : Shri Sanjay Singh-Ld.Cit-Dr ुनवाई की तारीख/ : 23/03/2021 Date Of Hearing घोषणा की तारीख / : 05/05/2021 Date Of Pronouncement Assessment Year 2003-04

For Appellant: Ms. Aarti Vissanji -Ld.ARFor Respondent: Shri Sanjay Singh-Ld.CIT-DR
Section 10ASection 10BSection 14ASection 36(1)(iii)Section 80MSection 90

…to facts in AY 2000-01. As of now, the issue is squarely covered in assessee’s favor by the orders of Tribunal for AY 1995-96 as well as for AY 2000-01. In AY 2000-01, the bench following the decision of Hon’ble Bombay High Court in CIT V/s Ambalal Kilachand (210 ITR 844) decided the issue in assessee’s favor. Further, Hon’ble Bombay High Court has not admitted question of law raised by revenue on this issue for AYs 1993-94 (ITA No.382 of 2009 dated 20/04/2009); AY 1994-95 (ITA No.381 of 2009 20/04/2009); AY 1996-97 (ITA No.410 of 2009 20/04/2009). Respectfully following the binding judicial precedents, we hold t…

TATA SONS LTD,MUMBAI vs. ACIT 2(3), MUMBAI

In the result , both the appeals of the assessee as well as the revenue are partly allowed for statistical purposes

ITA 3192/MUM/2013[2008-09]Status: DisposedITAT Mumbai06 Nov 2019AY 2008-09

Bench: Shri Saktijit Dey, Jm & Shri M.Balaganesh, Am M/S. Tata Sons Ltd., Vs. Acit 2(3), Room No.552 Bombay House, Homi Mody Aayakar Bhavan Street, Mumbai – 400001 M.K.Road Mumbai – 400 020 Pan/Gir No. Aaact4060A (Appellant) .. (Respondent) Acit 2(3), Room No.552 Vs. M/S. Tata Sons Ltd., Aayakar Bhavan Bombay House, Homi Mody M.K.Road Street, Mumbai – 400001 Mumbai – 400 020 Pan/Gir No. Aaact4060A (Appellant) .. (Respondent)

Section 143(3)Section 40Section 57

…had argued that this issue is settled in favour of the assessee in its own case for Asst Year 1995-96 in ITA No. 629 / Mum/ 2003 dated 13.1.2006 and also by the decision of Hon‟ble Jurisdictional High Court in the case of CIT vs Ambalal Kilachand reported in 210 ITR 844 (Bom). Per Contra, the ld DR submitted that for Asst Year 2000-01, the tribunal had decided the same issue against the assessee. But the ld DR did not file the copy of the said tribunal order relied upon by him in the grounds. In the absence of the said order, we do not have any option but to direct the ld AO to decide the impugned issue in the l…

AISHWARYA RAI BACHCHAN,MUMBAI vs. DCIT CEN CIR 2, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3873/MUM/2013[2004-05]Status: DisposedITAT Mumbai18 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…s decided the issue in para 5.3 and 5.4 as under:- '5.3 I have carefully considered the facts of the case and the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsid…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3816/MUM/2013[2009-10]Status: DisposedITAT Mumbai18 Jan 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…s decided the issue in para 5.3 and 5.4 as under:- '5.3 I have carefully considered the facts of the case and the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsid…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3815/MUM/2013[2007-08]Status: DisposedITAT Mumbai18 Jan 2017AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…s decided the issue in para 5.3 and 5.4 as under:- '5.3 I have carefully considered the facts of the case and the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsid…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3814/MUM/2013[2008-09]Status: DisposedITAT Mumbai18 Jan 2017AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…s decided the issue in para 5.3 and 5.4 as under:- '5.3 I have carefully considered the facts of the case and the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsid…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3796/MUM/2013[2005-06]Status: DisposedITAT Mumbai18 Jan 2017AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…s decided the issue in para 5.3 and 5.4 as under:- '5.3 I have carefully considered the facts of the case and the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsid…

DCIT CEN CIR 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3795/MUM/2013[2006-07]Status: DisposedITAT Mumbai18 Jan 2017AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…s decided the issue in para 5.3 and 5.4 as under:- '5.3 I have carefully considered the facts of the case and the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsid…

DCIT CC 2, MUMBAI vs. AISHWARYA RAI BACHCHAN, MUMBAI

In the result, appeals of the Revenue are dismissed, whereas appeal of assessee is allowed for statistical purposes

ITA 3791/MUM/2013[2004-05]Status: DisposedITAT Mumbai18 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 143(1)Section 143(2)Section 143(3)Section 154Section 220(2)Section 44ASection 80RSection 90Section 94(7)

…s decided the issue in para 5.3 and 5.4 as under:- '5.3 I have carefully considered the facts of the case and the legal issues involved in this as rightly held by the Hon'ble Jurisdictional High Court in the case of CIT Vs. Late Tulsidas Kilachand reported in 210 ITR 844 as well as by the Hon'ble MP High Court in the case of CITvs. Yawar Rashid and Others reported in 218 ITR 699, the tax deducted at source outside India relating to foreign income is not part of total income. In the above referred decision of Hon'ble High Court of Madhya Pradesh, the decision of Bombay High Court in the case of CIT vs. Late Tulsid…