CIT v. Lothian Jute Mills Co Ltd.

66 ITR 630Reported decision#12907 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2016.

Judgments citing CIT v. Lothian Jute Mills Co Ltd.

M/S Housing & Urban Devlopment Corporation Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 3366/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2016AY 2009-10

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…f the word cost is what is laid out or suffered to obtain anything. The Hon’ble High Court of Bombay in the case of Habib Hussain Vs. CIT reported in 48 ITR 859 and the Hon’ble High Court of Calcutta in the case of CIT Vs Lothian Jute Mills Co Ltd reported in 66 ITR 630 has defined the actual cost to the assessee as what the assessee has in fact, expended, or laid out for the purpose of acquiring the asset. In the facts of the case the actual cost of the properties acquired on the basis of agreements can’t include the stamp duty 14 ITA Nos. 4303/Del/2009; 1166 to1168/Del/2012; 3365 & 3366/Del/2013; 1561 & 1562/D…

M/S Housing & Urban Devlopment Corporation Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 3365/DEL/2013[2008-09]Status: DisposedITAT Delhi09 Feb 2016AY 2008-09

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…f the word cost is what is laid out or suffered to obtain anything. The Hon’ble High Court of Bombay in the case of Habib Hussain Vs. CIT reported in 48 ITR 859 and the Hon’ble High Court of Calcutta in the case of CIT Vs Lothian Jute Mills Co Ltd reported in 66 ITR 630 has defined the actual cost to the assessee as what the assessee has in fact, expended, or laid out for the purpose of acquiring the asset. In the facts of the case the actual cost of the properties acquired on the basis of agreements can’t include the stamp duty 14 ITA Nos. 4303/Del/2009; 1166 to1168/Del/2012; 3365 & 3366/Del/2013; 1561 & 1562/D…

ACIT, New Delhi vs. M/S. Housing & Urban Development Corp. Ltd. (Hudco), New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1562/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Feb 2016AY 2007-08

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…f the word cost is what is laid out or suffered to obtain anything. The Hon’ble High Court of Bombay in the case of Habib Hussain Vs. CIT reported in 48 ITR 859 and the Hon’ble High Court of Calcutta in the case of CIT Vs Lothian Jute Mills Co Ltd reported in 66 ITR 630 has defined the actual cost to the assessee as what the assessee has in fact, expended, or laid out for the purpose of acquiring the asset. In the facts of the case the actual cost of the properties acquired on the basis of agreements can’t include the stamp duty 14 ITA Nos. 4303/Del/2009; 1166 to1168/Del/2012; 3365 & 3366/Del/2013; 1561 & 1562/D…

ACIT, New Delhi vs. M/S. Housing & Urban Development Corp. Ltd. (Hudco), New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1561/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Feb 2016AY 2006-07

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…f the word cost is what is laid out or suffered to obtain anything. The Hon’ble High Court of Bombay in the case of Habib Hussain Vs. CIT reported in 48 ITR 859 and the Hon’ble High Court of Calcutta in the case of CIT Vs Lothian Jute Mills Co Ltd reported in 66 ITR 630 has defined the actual cost to the assessee as what the assessee has in fact, expended, or laid out for the purpose of acquiring the asset. In the facts of the case the actual cost of the properties acquired on the basis of agreements can’t include the stamp duty 14 ITA Nos. 4303/Del/2009; 1166 to1168/Del/2012; 3365 & 3366/Del/2013; 1561 & 1562/D…

M/S. Housing & Urban Development Corporation Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1168/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Feb 2016AY 2007-08

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…f the word cost is what is laid out or suffered to obtain anything. The Hon’ble High Court of Bombay in the case of Habib Hussain Vs. CIT reported in 48 ITR 859 and the Hon’ble High Court of Calcutta in the case of CIT Vs Lothian Jute Mills Co Ltd reported in 66 ITR 630 has defined the actual cost to the assessee as what the assessee has in fact, expended, or laid out for the purpose of acquiring the asset. In the facts of the case the actual cost of the properties acquired on the basis of agreements can’t include the stamp duty 14 ITA Nos. 4303/Del/2009; 1166 to1168/Del/2012; 3365 & 3366/Del/2013; 1561 & 1562/D…

M/S. Housing & Urban Development Corporation Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1167/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Feb 2016AY 2006-07

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…f the word cost is what is laid out or suffered to obtain anything. The Hon’ble High Court of Bombay in the case of Habib Hussain Vs. CIT reported in 48 ITR 859 and the Hon’ble High Court of Calcutta in the case of CIT Vs Lothian Jute Mills Co Ltd reported in 66 ITR 630 has defined the actual cost to the assessee as what the assessee has in fact, expended, or laid out for the purpose of acquiring the asset. In the facts of the case the actual cost of the properties acquired on the basis of agreements can’t include the stamp duty 14 ITA Nos. 4303/Del/2009; 1166 to1168/Del/2012; 3365 & 3366/Del/2013; 1561 & 1562/D…

M/S. Housing & Urban Development Corporation Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 1166/DEL/2012[2005-06]Status: DisposedITAT Delhi09 Feb 2016AY 2005-06

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…f the word cost is what is laid out or suffered to obtain anything. The Hon’ble High Court of Bombay in the case of Habib Hussain Vs. CIT reported in 48 ITR 859 and the Hon’ble High Court of Calcutta in the case of CIT Vs Lothian Jute Mills Co Ltd reported in 66 ITR 630 has defined the actual cost to the assessee as what the assessee has in fact, expended, or laid out for the purpose of acquiring the asset. In the facts of the case the actual cost of the properties acquired on the basis of agreements can’t include the stamp duty 14 ITA Nos. 4303/Del/2009; 1166 to1168/Del/2012; 3365 & 3366/Del/2013; 1561 & 1562/D…

M/S. Housing and Urban Development Corporation Ltd (Hudco), New Delhi vs. DCIT, New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 4303/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Feb 2016AY 2004-05

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…f the word cost is what is laid out or suffered to obtain anything. The Hon’ble High Court of Bombay in the case of Habib Hussain Vs. CIT reported in 48 ITR 859 and the Hon’ble High Court of Calcutta in the case of CIT Vs Lothian Jute Mills Co Ltd reported in 66 ITR 630 has defined the actual cost to the assessee as what the assessee has in fact, expended, or laid out for the purpose of acquiring the asset. In the facts of the case the actual cost of the properties acquired on the basis of agreements can’t include the stamp duty 14 ITA Nos. 4303/Del/2009; 1166 to1168/Del/2012; 3365 & 3366/Del/2013; 1561 & 1562/D…

CIT v. Lothian Jute Mills Co Ltd. (66 ITR 630) — Cited in 8 Judgments | BharatTax