CIT v. Srinivasa Rao

166 ITR 593High Court1987#19513 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Also reported as

31 Taxmann 466

Judgments citing CIT v. Srinivasa Rao

BACHUBHAI DHARAMSHI ARETHIYA ,NAVI MUMBAI vs. ASST CIT CC 3, THANE

In the result with the above discussion Ground No-4 raised by the assessee is dismissed, as we don’t see any reason to interfere in the findings of Ld

ITA 890/MUM/2020[2013-14]Status: DisposedITAT Mumbai14 Oct 2022AY 2013-14

Bench: Shri Aby T Varkey & Shri Gagan Goyalbachubhai Dharamshi Arethiya, 230, 2Nd Floor, Big Splash, Plot No. 78-79, Sec.Tor-17, Vashi, Navi Mumbai-400705. Pan: Adepp8750F ...... Appellant Vs. Acit, Cc- 3, Room No. 12, A-Wing, Ashar It Park, 6Th Floor, Road No. 16Z, Wagle Industrial Estate, Thane (West)-400604. ..... Respondent Appellant By : Ms. Ritika Agarwal, Adv. Respondent By : Sh. Chetan M. Kacha, Sr.Dr Date Of Hearing : 18/07/2022 Date Of Pronouncement : 14/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeal), Pune-11 [Hereinafter Referred To As [‘Cit(A)’] Dated 17.01.2020 Passed Under Section 250 Of The Income Tax Act, 1961

For Appellant: Ms. Ritika Agarwal, AdvFor Respondent: Sh. Chetan M. Kacha, Sr.DR

Section 10Section 10(38)Section 132Section 14ASection 250Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Bachubhai Dharamshi Arethiya, 230, 2nd Floor, Big Splash, Plot No. 78-79, Sec.tor-17, Vashi, Navi Mumbai-400705. PAN: ADEPP8750F ...... Appellant Vs. ACIT, CC- 3, Room No. 12, A-Wing, Ashar IT Park, 6th Floor, Road No. 16Z, Wagle Industrial Estate, Thane (West)-400604. ..... Respondent Appellant by : Ms. Ritika Agarwal, Adv. Respondent by : Sh. Chetan M. Kacha, Sr.DR Date of hearing : 18/07/2022 Date of pronouncement : 14/10/2022 ORDER PER GAGAN GOYAL, A.M: This appeal…

M/S TRIMM EXPORTS PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the order dated 08

ITA/43/2017HC Karnataka13 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(2)Section 234BSection 260Section 48

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JULY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.43 OF 2017 BETWEEN: M/S. TRIMM EXPORTS PRIVATE LIMITED REP. BY ITS DIRECTOR SRI. PATHI R. SAMPATH KUMAR PLOT # 285, KACHANAYAKANAHALLI VILLAGE BOMMASANDRA 1ST PHASE JIGANI INDUSTRIAL AREA, ANEKAL TALUK BANGALORE-560105 PAN:AAACT6673R. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL AND SRI. V. CHANDRASHEKAR, ADV., FOR SRI. M. LAVA, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CI…

ITO (IT) 4(1)(1), MUMBAI vs. MONISH KAAN TAHILRAMANI, MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 4715/MUM/2015[2011-12]Status: DisposedITAT Mumbai02 Apr 2019AY 2011-12

Bench: Hon’Ble Shri Pawan Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Sanjay R. Parikh- Ld. ARFor Respondent: Shri G.N. Makwana- Ld.DR

Section 143(3)Section 53A

…. It may be mentioned that the expression "cost of acquisition" is defined in Section 55(2) of the Act. The date of acquisition will have a relevance in determining the cost of acquisition. As per the ratio laid down in the case of CIT v. Srinivasa Rao [1987] 166 ITR 593 / 31 Taxman 466 (AP) the expression of "cost of acquisition" is exhaustive and the language employed is peremptory. It is not open to the Court to introduce any other facts of meaning to the expression "cost of acquisition". 10. From the record, it also appears that the actual amount was paid from time to time after the date of issuance of allotm…

LAKSHMAN M. CHARANJIVA,MUMBAI vs. ITO (IT) 2(1)(1), MUMBAI

The appeal stand partly allowed in terms of our above order

ITA 28/MUM/2017[2013-14]Status: DisposedITAT Mumbai03 Oct 2018AY 2013-14

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.28/Mum/2017 (िनधा"रणवष" / Assessment Year:2013-14) Income Tax Officer Lakshman M.Charanjiva (International Taxation-2(1)(1) 42, Nanik Niwas बनाम/ 16Th Floor, Air India Building, 30, Dr.D.D.Sathe Marg, Girguam Vs. Nariman Point Mumbai-400 004 Mumbai-400 021 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Alopc-9901-B (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Rajesh Kumar Yadav, Ld.Dr Assessee By : Biren Gabhawala, Ld. Ar सुनवाई की तारीख/ : 10/07/2018 Date Of Hearing घोषणा की तारीख / : 03/10/2018 Date Of Pronouncement

For Appellant: Biren Gabhawala, Ld. ARFor Respondent: Rajesh Kumar Yadav, Ld.DR

Section 143(3)

…ITA No.28/Mum/2017 Lakshman M. Charanjiva Assessment Year-2013-14 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी सी .नाग" "साद, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.28/Mum/2017 (िनधा"रणवष" / Assessment Year:2013-14) Income Tax Officer Lakshman M.Charanjiva (International Taxation-2(1)(1) 42, Nanik Niwas बनाम/ 16th Floor, Air India Building, 30, Dr.D.D.Sathe Marg, Girguam Vs. Nariman Point Mumbai-400 004 Mumbai-400 021 "थायीलेखासं./जीआइआरसं./PAN/GIR No.ALOPC-9901-B…