CIT v. Salem Co-operative Spinning Mills Ltd.

258 ITR 360High Court2002#24044 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 357,230 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Salem Co-operative Spinning Mills Ltd.

The ACIT, Circle-1, Jamnagar vs. M/S. Senor Metals Pvt. Ltd., Jamnagar

In the results the appeal of the revenue is dismissed

ITA 260/RJT/2015[2011-12]Status: DisposedITAT Rajkot01 Feb 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

For Appellant: Shri Dushyant Maharshi, A.RFor Respondent: Shri Ajay Pratap Singh, C.I.T.D.R

Section 36Section 40Section 43(5)

…tented that the same has been paid within 5 days’ of grace period as allowed under the relevant Act. The assessee in its support placed reliance on the decision of Hon’ble Madras High court in case of CIT Vs. Salem Co-operative Spinning Mills Ltd. reported in 258 ITR 360. 8.4 The ld. CIT(A) after considering factual aspect, deleted the disallowance made by the AO. 8.5 Being aggrieved by the order of the learned CIT(A) the Revenue is in appeal before us. 8.6 Bothe the learned DR and AR vehemently supported the order of the authority below as favorable to them. 8.7 We have heard the rival contentions of both the…

Bonfiglioli Transmission Private Limited, Chennai vs. DCIT Corporate Circle 1(2), Chennai

In the result, the appeal of the assessee is partly allowed for

ITA 2977/CHNY/2017[2013-14]Status: DisposedITAT Chennai14 May 2018AY 2013-14

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.Sriram Seshadri &For Respondent: Mr.Vijayakumar Purna,JCIT, D.R

Section 143(3)

…due date for payment and the actual date of payment to the concerned authorities. It was submitted by the ld.A.R that in view of the decision of the jurisdictional High Court in the case of C.I.T v. Salem Co- Operative Spinning Mills Ltd., reported in [2002] 258 ITR 360 (Mad) wherein held that the amounts had been paid within the grace period provided under the relevant statutes, Ground No.15 may be allowed in favour of the assessee. 14. In reply, ld.D.R vehemently supported the orders of DRP and ld. Assessing Officer. 15. We have considered the rival submissions. As it is noticed that the issue is squarely…

DCIT, Cir-I, Kolkata vs. M/S Reliance Jute Mills International Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 897/KOL/2014[2008-2009]Status: DisposedITAT Kolkata17 Mar 2017AY 2008-2009

Section 36Section 36(1)(iv)Section 36(1)(v)Section 40A(7)Section 40A(7)(a)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘A’BENCH, KOLKATA Before: Shri M.Balaganesh, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member A.Y 2008-09 Deputy Commissioner of Vs. M/s. Reliance Jute Mills Income Tax, Cir-1, International Ltd Kolkata PAN: AABCR 4761R (Appellant) (Respondent) Appearances by: Shri Sallong Yaden, Addl. CIT for the Revenue Shri S.M Surana, Advocate, ld.AR for the assessee Date of hearing : 07-03-2017 Date of pronouncement : 17-03-2017 O R D E R Shri S.S. Viswanethra Ravi, JM :- This appeal by the revenue is against the order dt: 30-01- 2014 passed by the Commissione…