CIT v. P. MariappaGounder

164 ITR 676Reported decision#16901 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2020.

Judgments citing CIT v. P. MariappaGounder

DCIT, Circle - 35, Kolkata vs. M/S. Kolkata Port Trust, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 453/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…imed by the appellant from the tenants/lessees/occupiers with whom the terms were not settled could not be considered to be capital receipt, not liable to tax. In this regard the observations of the Madras 'High Court in the case of CIT v. P. MariappaGounder (164 ITR 676) is relevant, which is as follows: "The true principle to be applied is that where compensation is paid for deprivation of . a capital asset or for restrain on trading or conduct of the business undertaking as such, it would be a capital receipt in the hands of the recipient of the compensation". 12. In the present case the conduct of the appella…

DCIT, Circle - 35, Kolkata vs. M/S. Kolkata Port Trust, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 452/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…imed by the appellant from the tenants/lessees/occupiers with whom the terms were not settled could not be considered to be capital receipt, not liable to tax. In this regard the observations of the Madras 'High Court in the case of CIT v. P. MariappaGounder (164 ITR 676) is relevant, which is as follows: "The true principle to be applied is that where compensation is paid for deprivation of . a capital asset or for restrain on trading or conduct of the business undertaking as such, it would be a capital receipt in the hands of the recipient of the compensation". 12. In the present case the conduct of the appella…

Kolkata Port Trust, Kolkata vs. ACIT, Circle - 35, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 369/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…imed by the appellant from the tenants/lessees/occupiers with whom the terms were not settled could not be considered to be capital receipt, not liable to tax. In this regard the observations of the Madras 'High Court in the case of CIT v. P. MariappaGounder (164 ITR 676) is relevant, which is as follows: "The true principle to be applied is that where compensation is paid for deprivation of . a capital asset or for restrain on trading or conduct of the business undertaking as such, it would be a capital receipt in the hands of the recipient of the compensation". 12. In the present case the conduct of the appella…

Kolkata Port Trust, Kolkata vs. ACIT, Circle - 35, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 368/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Feb 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…imed by the appellant from the tenants/lessees/occupiers with whom the terms were not settled could not be considered to be capital receipt, not liable to tax. In this regard the observations of the Madras 'High Court in the case of CIT v. P. MariappaGounder (164 ITR 676) is relevant, which is as follows: "The true principle to be applied is that where compensation is paid for deprivation of . a capital asset or for restrain on trading or conduct of the business undertaking as such, it would be a capital receipt in the hands of the recipient of the compensation". 12. In the present case the conduct of the appella…

Kolkata Port Trust, Kolkata vs. JCIT, Range - 35, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 367/KOL/2018[2012-13]Status: DisposedITAT Kolkata21 Feb 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…imed by the appellant from the tenants/lessees/occupiers with whom the terms were not settled could not be considered to be capital receipt, not liable to tax. In this regard the observations of the Madras 'High Court in the case of CIT v. P. MariappaGounder (164 ITR 676) is relevant, which is as follows: "The true principle to be applied is that where compensation is paid for deprivation of . a capital asset or for restrain on trading or conduct of the business undertaking as such, it would be a capital receipt in the hands of the recipient of the compensation". 12. In the present case the conduct of the appella…

CIT v. P. MariappaGounder (164 ITR 676) — Cited in 5 Judgments | BharatTax