CIT v. London Mac

117 ITR 111High Court1979#16527 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Judgments citing CIT v. London Mac

Texmo Induustries, Coimbatore vs. ACIT-4, Coimbatore

In the result, the appeals filed by the assessee in ITA Nos

ITA 566/CHNY/2021[2013-14]Status: DisposedITAT Chennai08 Jun 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…hny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these facts and decide accordingly. This common ground in all these appeals is partly allowed for statistical pur…

Texmo Industries, Combatore vs. ACIT-4, Coimbatore

In the result, the appeals filed by the assessee in ITA Nos

ITA 565/CHNY/2021[2010-11]Status: DisposedITAT Chennai08 Jun 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…hny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these facts and decide accordingly. This common ground in all these appeals is partly allowed for statistical pur…

Texmo Industries, Coimbatore vs. ACIT, Ncc-4, Coimbatore

In the result, the appeals filed by the assessee in ITA Nos

ITA 564/CHNY/2021[2010-11]Status: DisposedITAT Chennai08 Jun 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…hny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these facts and decide accordingly. This common ground in all these appeals is partly allowed for statistical pur…

Texmo Industries, Coimbatore vs. ACIT-4, Coimbatore

In the result, the appeals filed by the assessee in ITA Nos

ITA 563/CHNY/2021[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…hny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these facts and decide accordingly. This common ground in all these appeals is partly allowed for statistical pur…

Texmo Industries, Coimbatore vs. ACIT, CC-4, Coimbatore

In the result, the appeals filed by the assessee in ITA Nos

ITA 562/CHNY/2021[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50

…hny/2021 9 s. 40. Expln. 2, in the context of cl. (b) of s. 40, is declaratory in nature. Gajanand Poonam Chand vs. CIT (1988) 73 CTR (Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these facts and decide accordingly. This common ground in all these appeals is partly allowed for statistical pur…

CIT v. London Mac (117 ITR 111) — Cited in 5 Judgments | BharatTax