CIT v. S. M. Anand

420 ITR 209High Court2020#24942 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Judgments citing CIT v. S. M. Anand

Tm International Logistics Limited, Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 528/KOL/2021[2016-17]Status: DisposedITAT Kolkata09 Jan 2023AY 2016-17

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2016-17

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT
Section 143(3)Section 194JSection 201Section 40Section 9(1)

…has duly discharged its tax liability on receipt/receivable of royalty from the assessee as provided in the second proviso to section 40(a)(ia) stated above. To buttress its contention, Ld. Counsel placed reliance on the decision of CIT Vs. S. M. Anand [2020] 420 ITR 209 (Kar) which held that insertion of second proviso to section 40(a)(ia) of the Act is declaratory and curative in nature and is retrospective effect from 01.04.2005 being the date from which sub-clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004. Ld. Counsel also placed reliance on the decision of Hon’ble High Court of Punj…

Tm International Logistics Limited, Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 527/KOL/2021[2012-13]Status: DisposedITAT Kolkata09 Jan 2023AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2016-17

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT
Section 143(3)Section 194JSection 201Section 40Section 9(1)

…has duly discharged its tax liability on receipt/receivable of royalty from the assessee as provided in the second proviso to section 40(a)(ia) stated above. To buttress its contention, Ld. Counsel placed reliance on the decision of CIT Vs. S. M. Anand [2020] 420 ITR 209 (Kar) which held that insertion of second proviso to section 40(a)(ia) of the Act is declaratory and curative in nature and is retrospective effect from 01.04.2005 being the date from which sub-clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004. Ld. Counsel also placed reliance on the decision of Hon’ble High Court of Punj…

Tm International Logistics Limited, Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 487/KOL/2021[2013-14]Status: DisposedITAT Kolkata09 Jan 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2016-17

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT
Section 143(3)Section 194JSection 201Section 40Section 9(1)

…has duly discharged its tax liability on receipt/receivable of royalty from the assessee as provided in the second proviso to section 40(a)(ia) stated above. To buttress its contention, Ld. Counsel placed reliance on the decision of CIT Vs. S. M. Anand [2020] 420 ITR 209 (Kar) which held that insertion of second proviso to section 40(a)(ia) of the Act is declaratory and curative in nature and is retrospective effect from 01.04.2005 being the date from which sub-clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004. Ld. Counsel also placed reliance on the decision of Hon’ble High Court of Punj…

CIT v. S. M. Anand (420 ITR 209) — Cited in 3 Judgments | BharatTax