CIT v. Mandeep Singh

328 ITR 169High Court2010#24645 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2017.

Judgments citing CIT v. Mandeep Singh

THE ITO, WARD-1(1), INDORE vs. M/S. AGRO EQUIPMENT CO. P. LTD., INDORE

The appeal of the Revenue is dismissed

ITA 803/IND/2014[2010-11]Status: DisposedITAT Indore05 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meenaआ.अ.सं./I.T.A. No. 49/Ind/2013 "नधा"रण वष" /Assessment Year: 2009-10 Acit 4(1) :: अपीलाथ" /Appellant Indore

…en scrutiny assessments were conducted in A.Y.2005-06 and A.Y. 2006-07. Following the rule of consistency, such commission expenses has to be allowed to appellant in A.Y. 2009-10 also. For such decision reliance is placed on the caase of Mandeep Singh (2010) 328 ITR 169 (P&H). Appellant has filed copy of acknowledgement for filing return and computation of income for A.Y. 2005-06 of all its commission agents. It is seen from the same that entire commission receipt is reflected by them in their return of income and after claiming only minor ACIT vs. Agro Equipment ITA Nos. 49/Ind/2013 & 803/Ind/2014 expenses…

THE ACIT, 4(1), INDORE vs. M/S. AGRO EQUIPMENT CO. PVT. LTD., INDORE

The appeal of the Revenue is dismissed

ITA 49/IND/2013[2009-10]Status: DisposedITAT Indore05 Jan 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri O.P. Meenaआ.अ.सं./I.T.A. No. 49/Ind/2013 "नधा"रण वष" /Assessment Year: 2009-10 Acit 4(1) :: अपीलाथ" /Appellant Indore

…en scrutiny assessments were conducted in A.Y.2005-06 and A.Y. 2006-07. Following the rule of consistency, such commission expenses has to be allowed to appellant in A.Y. 2009-10 also. For such decision reliance is placed on the caase of Mandeep Singh (2010) 328 ITR 169 (P&H). Appellant has filed copy of acknowledgement for filing return and computation of income for A.Y. 2005-06 of all its commission agents. It is seen from the same that entire commission receipt is reflected by them in their return of income and after claiming only minor ACIT vs. Agro Equipment ITA Nos. 49/Ind/2013 & 803/Ind/2014 expenses…

M/S DHOOT ADVISORY SERVICES PVT LTD,KOLKATA vs. D.C.I.T CIR - 6,KOLKATA., KOLKATA

In the result the appeal of the assessee is accordingly allowed

ITA 592/KOL/2013[2009-10]Status: DisposedITAT Kolkata02 Dec 2015AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2009-10

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Smt. Sarbari Mukherjee, JCIT,Sr>DR

…iled to prove that the commission expenditure in question is wholly and exclusively for the purpose of the assessee’s business. The Hon’ble Punjab and Haryana High Court in 5 M/s. Dhoot Advisory Services Pvt.Ltd. A.Yr.2009-10 the case of CIT vs Mandeep Singh 328 ITR 169 has taken a view that commission paid and allowed in an earlier year cannot be disallowed in the subsequent year when the facts and circumstances are identical. In the case of Mobile Communication (India) (P)Ltd vs DCIT 125 ITD 309 the Hon’ble ITAT Delhi Bench has also taken the same view. We are of the view that with the evidence on record the a…

CIT v. Mandeep Singh (328 ITR 169) — Cited in 3 Judgments | BharatTax