CIT v. Siewart and Dholakia P. Ltd.

95 ITR 573High Court1974#25929 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

relinquishment of rightsection 55(2)section 55block of assetsenduring benefitsection 90liable to taxsection 56revenue expenditurecapital expendituresection 28section 14a

Judgments citing CIT v. Siewart and Dholakia P. Ltd.

Oberoi Hotels Private Limited, Kolkata vs. DCIT, Cir-8, Kolkata.

ITA 1811/KOL/2006[2003-04]Status: DisposedITAT Kolkata30 May 2024AY 2003-04

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

Section 143(3)Section 14ASection 250

…ls (P) Ltd 14. The following case laws, which have been relied upon by the revenue authoritiesand also the Coordinate bench, have no application on the facts of the present case for the reasons stated here under- a. CIT v. Siewart and Dholakia P. Ltd, [1974] 95 ITR 573 (Calcutta). We respectfully observe as follows: - The assessee acted as lea broker/agent for foreign buyers. On the recommendation of one such buyer, the assessee took an employee, who before the expiry of employment period, moved to another company. Subsequently, the buyer shifted his business with the assessee to that other company. A suit was f…

DCIT, Cir-8, Kolkata vs. Oberoi Hotels Pvt. Ltd., Kolkata

ITA 1808/KOL/2006[2003-04]Status: DisposedITAT Kolkata30 May 2024AY 2003-04

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

Section 143(3)Section 14ASection 250

…ls (P) Ltd 14. The following case laws, which have been relied upon by the revenue authoritiesand also the Coordinate bench, have no application on the facts of the present case for the reasons stated here under- a. CIT v. Siewart and Dholakia P. Ltd, [1974] 95 ITR 573 (Calcutta). We respectfully observe as follows: - The assessee acted as lea broker/agent for foreign buyers. On the recommendation of one such buyer, the assessee took an employee, who before the expiry of employment period, moved to another company. Subsequently, the buyer shifted his business with the assessee to that other company. A suit was f…

Oberoi Hotels Private Limited., Kolkata vs. DCIT, Cir-8, Kolkata

ITA 489/KOL/2005[2001-02]Status: DisposedITAT Kolkata30 May 2024AY 2001-02

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

Section 143(3)Section 14ASection 250

…ls (P) Ltd 14. The following case laws, which have been relied upon by the revenue authoritiesand also the Coordinate bench, have no application on the facts of the present case for the reasons stated here under- a. CIT v. Siewart and Dholakia P. Ltd, [1974] 95 ITR 573 (Calcutta). We respectfully observe as follows: - The assessee acted as lea broker/agent for foreign buyers. On the recommendation of one such buyer, the assessee took an employee, who before the expiry of employment period, moved to another company. Subsequently, the buyer shifted his business with the assessee to that other company. A suit was f…