CIT v. Showroom Krishan Bandar Trust

201 ITR 984Reported decision#12414 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2008.

Also reported as

72 Taxmann 406

Issues it is cited on

section 160section 161section 16section 194asection 201section 194section 20section 19personindiainterest

Judgments citing CIT v. Showroom Krishan Bandar Trust

THE COMMISSIONER OF INCOME TAX DELHI XVII vs. FOOD CORPORATION OF INDIA CONTRIBUTORY PROVIDENT FUND TRUST

Appeals are dismissed

ITA - 782 / 2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…ed under Section 194 A of the said Act. The tribunal also referred to various decisions of High Courts including :- i. CIT v. SEA Head Office Monthly Paid Employees Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the s…

THE COMMISSIONER OF INCOME TAX XVII vs. FOOD CORPORATION OF INDIA

Appeals are dismissed

ITA - 808 / 2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…ed under Section 194 A of the said Act. The tribunal also referred to various decisions of High Courts including :- i. CIT v. SEA Head Office Monthly Paid Employees Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the s…

COMMISSIONER OF INCOME TAX XVII vs. FOOD CORPORATION OF INDIA CONTRIBUTORY PROVIDENT FUND P.LTD.

Appeals are dismissed

ITA - 781 / 2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…ITA Nos.781 - 783/2008 & 808/2008 Page 1 of 7 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 28.07.2008 + ITA Nos.781/2008, 782/2008, 783/2008 & 808/2008 THE COMMISSIONER OF ..... Appellant INCOME TAX-XVII. -versus- FOOD CORPRATION OF INDIA, CONTRIBUTORY PROVIDENT FUND TRUST. ..... Respondent Advocates who appeared in this case: For the Appellant : Ms. Rashmi Chopra For the Respondent : Mr. Kamal Sawhney CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BL…

THE COMMISSIONER OF INCOME TAX vs. FOOD CORPORATION OF INDIA CONTRIBUTORY PROVIDENT FUND TRUST

Appeals are dismissed

ITA - 783 / 2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…ITA Nos.781 - 783/2008 & 808/2008 Page 1 of 7 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 28.07.2008 + ITA Nos.781/2008, 782/2008, 783/2008 & 808/2008 THE COMMISSIONER OF ..... Appellant INCOME TAX-XVII. -versus- FOOD CORPRATION OF INDIA, CONTRIBUTORY PROVIDENT FUND TRUST. ..... Respondent Advocates who appeared in this case: For the Appellant : Ms. Rashmi Chopra For the Respondent : Mr. Kamal Sawhney CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BL…

THE COMMISSIONER OF vs. FUND TRUST

Appeals are dismissed

ITA/781/2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…ed under Section 194 A of the said Act. The tribunal also referred to various decisions of High Courts including :- i. CIT v. SEA Head Office Monthly Paid Employees Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the s…

THE COMMISSIONER OF vs. FUND TRUST

Appeals are dismissed

ITA/783/2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…ITA Nos.781 - 783/2008 & 808/2008 Page 1 of 7 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 28.07.2008 + ITA Nos.781/2008, 782/2008, 783/2008 & 808/2008 THE COMMISSIONER OF ..... Appellant INCOME TAX-XVII. -versus- FOOD CORPRATION OF INDIA, CONTRIBUTORY PROVIDENT FUND TRUST. ..... Respondent Advocates who appeared in this case: For the Appellant : Ms. Rashmi Chopra For the Respondent : Mr. Kamal Sawhney CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BL…

THE COMMISSIONER OF vs. FUND TRUST

Appeals are dismissed

ITA/808/2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…ed under Section 194 A of the said Act. The tribunal also referred to various decisions of High Courts including :- i. CIT v. SEA Head Office Monthly Paid Employees Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the s…

THE COMMISSIONER OF vs. FUND TRUST

Appeals are dismissed

ITA/782/2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…ed under Section 194 A of the said Act. The tribunal also referred to various decisions of High Courts including :- i. CIT v. SEA Head Office Monthly Paid Employees Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the s…

CIT v. Showroom Krishan Bandar Trust (201 ITR 984) — Cited in 8 Judgments | BharatTax