CIT v. V.N.V. Devara Julu Chetty & Co.

18 ITR 357High Court1950#15188 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Judgments citing CIT v. V.N.V. Devara Julu Chetty & Co.

LORAMITRA RATH,KAIRAPARI KOTSAHI, TANGI vs. DCIT (CIRCLE-1(1), CUTTACK

The appeal is allowed

ITA 314/CTK/2023[2015-16]Status: HeardITAT Cuttack05 Sept 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Loramitra Loramitra Rath, Rath, Kairapari Kairapari Vs. Dcit, Circle Dcit, Circle-1(1), Kotsahi, Tangi, Cuttack Kotsahi, Tangi, Cuttack Cuttack Pan/Gir No. No.Aebpr 6065 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Purnendhu Bhusan Mohanty, Ca Purnendhu Bhusan Mohanty, Ca Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr

For Appellant: Shri Purnendhu Bhusan Mohanty, CAFor Respondent: Shri S.C.Mohanty, Sr
Section 48

…. Commissioner of Income Tax 158 ITR 2 102 (SC) T.S. Hajee Moosa & Co Vs. ACIT (ITAT Chennai) 34 28 P a g e 5 | 59 Assessment Year : 2015-16 U.P. Bhumi Sudhar Nigam vs. CIT [2006] 280 ITR 197(Allahabad) 35 17 V. N. V. Devarajulu Chetty and Co. v. CIT [1950] 18 ITR 357 36 24 Vibhuti Glass Works vs. CIT [1989] 177 ITR 439 (SC) 37 13 B STATEMENT OF FACTS For the sake of brevity and convenience of this Hon'ble Court the facts of the present case are summarize as follows: 1. The assessee is an individual and held directorship in various companies. The said companies had availed loan facilities from Banks & Financia…

ACIT, CIRCLE- 61(1), NEW DELHI vs. DELOITTE HASKINS & SELLS, GURUGRAM

In the result, the appeal filed for Revenue for AY 2013-14 stands dismissed, the appeal filed by the assessee for AY 2013-14 is partly allowed and appeal for AY 2014-15 filed by the assessee are al...

ITA 5123/DEL/2019[2013-14]Status: DisposedITAT Delhi05 Aug 2022AY 2013-14
For Appellant: Shri Niraj Setha, AdvocateFor Respondent: Md. Gayasuddin Ansari, Senior DR
Section 40Section 40(1)(ia)

…9. (viii) Hon’ble Calcutta High Court judgement in CIT v. G. Basu & Co. (182 ITR 472) (Cal) (ix) Hon’ble Bombay High Court judgement in CIT v. V. G. Bhuta (203 ITR 249) (Bom) (x) Hon’ble Madras High Court judgement in CIT v. V.N.V. Devara Julu Chetty & Co. (18 ITR 357) (Mad) (xi) Hon’ble Bombay High Court judgement in CIT v. Mulla & Mulla & Craigie Blunt & Caroe (190 ITR 198) (Bom) (xii) Hon’ble Bombay High Court judgement in CIT v. Nariman B. Bharucha & Sons (130 ITR 863) (Bom) 19. Upon careful consideration, we note that ITAT in assessee’s own case vide order dated 15.01.2021 in ITA No.3715/Del/2017 for A…

DELOITTE HASKINS & SELLS,GURUGRAM vs. ACIT, CIRCLE- 61(1), NEW DELHI

In the result, the appeal filed for Revenue for AY 2013-14 stands dismissed, the appeal filed by the assessee for AY 2013-14 is partly allowed and appeal for AY 2014-15 filed by the assessee are al...

ITA 4617/DEL/2019[2013-14]Status: DisposedITAT Delhi05 Aug 2022AY 2013-14
For Appellant: Shri Niraj Setha, AdvocateFor Respondent: Md. Gayasuddin Ansari, Senior DR
Section 40Section 40(1)(ia)

…9. (viii) Hon’ble Calcutta High Court judgement in CIT v. G. Basu & Co. (182 ITR 472) (Cal) (ix) Hon’ble Bombay High Court judgement in CIT v. V. G. Bhuta (203 ITR 249) (Bom) (x) Hon’ble Madras High Court judgement in CIT v. V.N.V. Devara Julu Chetty & Co. (18 ITR 357) (Mad) (xi) Hon’ble Bombay High Court judgement in CIT v. Mulla & Mulla & Craigie Blunt & Caroe (190 ITR 198) (Bom) (xii) Hon’ble Bombay High Court judgement in CIT v. Nariman B. Bharucha & Sons (130 ITR 863) (Bom) 19. Upon careful consideration, we note that ITAT in assessee’s own case vide order dated 15.01.2021 in ITA No.3715/Del/2017 for A…

DELOITTE HASKINS & SELLS,GURGAON vs. ACIT, CIRCLE- 61(1), NEW DELHI

In the result, the appeal filed for Revenue for AY 2013-14 stands dismissed, the appeal filed by the assessee for AY 2013-14 is partly allowed and appeal for AY 2014-15 filed by the assessee are al...

ITA 7236/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Aug 2022AY 2014-15
For Appellant: Shri Niraj Setha, AdvocateFor Respondent: Md. Gayasuddin Ansari, Senior DR
Section 40Section 40(1)(ia)

…9. (viii) Hon’ble Calcutta High Court judgement in CIT v. G. Basu & Co. (182 ITR 472) (Cal) (ix) Hon’ble Bombay High Court judgement in CIT v. V. G. Bhuta (203 ITR 249) (Bom) (x) Hon’ble Madras High Court judgement in CIT v. V.N.V. Devara Julu Chetty & Co. (18 ITR 357) (Mad) (xi) Hon’ble Bombay High Court judgement in CIT v. Mulla & Mulla & Craigie Blunt & Caroe (190 ITR 198) (Bom) (xii) Hon’ble Bombay High Court judgement in CIT v. Nariman B. Bharucha & Sons (130 ITR 863) (Bom) 19. Upon careful consideration, we note that ITAT in assessee’s own case vide order dated 15.01.2021 in ITA No.3715/Del/2017 for A…

DELOITTE HASKINS & SELLS,GURGAON vs. ACIT, CIRCLE- 61(1), NEW DELHI

Appeal is partly allowed

ITA 2867/DEL/2019[2009-10]Status: DisposedITAT Delhi04 Aug 2022AY 2009-10
Section 143(3)Section 147Section 148Section 149Section 250(6)Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Deloitte Haskins & Sells Assistant Commissioner of 7th Floor, Building 10, Vs. Income Tax Tower B, DLF Cyber City Circle-61(1) Complex, DLF City Phase-II New Delhi Gurgaon, Haryana Pin:122 002 PAN-AABFD 2095B (Appellant) (Respondent) Appellant by Sh. Niraj Setha, Advocate Sh. Ashesh. R. Safri, CA and Ms. Ekta Chopra, CAs Respondent by Sh. R.S. Yadav, Senior Departmental Representative (“Sr. DR” for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal…

M/S.VENKATACHALA IYER & CO.,TRIVANDRUM vs. DCIT,CIR-1,, TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

ITA 90/COCH/2018[2010-11]Status: DisposedITAT Cochin01 Mar 2019AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. T.V.HariharanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.90/Coch/2018 : Asst.Year 2010-2011 M/s.K.Venkatachalam Aiyer The Dy.Commissioner of & Co., 28/2816, Srinikethan Vs. Income-tax, Circle 1(2) Kuthiravattom Road Thiruvananthapuram. Chettikulangara Thiruvananthapuram Pin – 695001 PAN : AAEFK0880A. (Appellant) (Respondent) Appellant by : Sri. T.V.Hariharan Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 01.03.2019 Date of Hearing : 19.02.2019 O R D E R Per George George K, JM This appeal at the instance of the assessee is…

CIT v. V.N.V. Devara Julu Chetty & Co. (18 ITR 357) — Cited in 6 Judgments | BharatTax