CIT vs. Morgan Securities 292 ITR 339, BDA Ltd. v. DCIT

74 ITD 469Income Tax Appellate Tribunal#21452 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing CIT vs. Morgan Securities 292 ITR 339, BDA Ltd. v. DCIT

GHANEKAR CONSTRUCIONS PVT.LTD,,PUNE vs. INCOME TAX OFFICER,, PUNE

In the result, appeal of the assessee is allowed

ITA 687/PUN/2017[2013-14]Status: DisposedITAT Pune29 Jan 2021AY 2013-14

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chaudhuryआयकर अपीऱ सं. / Ita No. 687/Pun/2017 नििाारण वषा / Assessment Year : 2013-14 Ghanekar Constructions Pvt. Ltd. 502, Megh Apartments, Lane No.4, Prabhat Road, Pune-411 004. Pan : Aaacg2424K .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri V. JayramanFor Respondent: Shri Sudhendu Das
Section 145(2)Section 36(1)(vii)

…t held that the Tribunal did not commit any error in recording a factual finding that in the present case bad debts can be written off as irrecoverable. 6. The Chennai Bench of the Tribunal in the case of Newdeal Finance and Investment Limited Vs. DCIT, 2001 74 ITD 469 had observed that it is for the assessee to decide whether the debt has become bad or not and the Assessing Officer can never insist on production of demonstrative and infallible proof that the debt had become bad. 7. We have perused the case record and heard the rival contentions. We have also considered the judicial pronouncements placed before…

THE ANAND PEOPLES CO.-OP. BANK LTD.,,ANAND vs. DY. CIT, ANAND CIRCLE.,, ANAND

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

ITA 2100/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad31 Jul 2019AY 2014-15

Bench: Shri Sudhanshu Srivastava & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 2100/Ahd/2017 ("नधा"रण वष" / Assessment Year:2014-15) The Anand People Co-Op Dcit बनाम/ Anand Circle, Bank Ltd. Vs. Anand Peoples Palace, Society, Sardar Gunj Road, Anand- 388001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaa At2 812 9 .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Shri S. K. Dev, Sr. DRFor Respondent: 26/06/2019
Section 143(2)Section 143(3)Section 176

…ebt. During the course of appellate proceeding before us the assessee has placed reliance on the judicial pronouncements in the case of CIT vs. Morgan Securities 292 ITR 339, BDA Ltd. vs. DCIT (2002) 125 taxmann 182 (Mum), New Deal Finance Investment vs. DCIT 74 ITD 469 CIT vs. Ahmedabad Electricity Co. Ltd. 262 ITR 97. It was also submitted that as per the provision of Sec. 36(2) of the Act the claim of bad debt should be allowed. We have perused the above referred judicial pronouncements and gone through the provision of 36(2) of the Act which read as under:- “No such deduction shall be allowed unless such deb…

M/S. TATA MOTORS LTD.,MUMBAI vs. JT. CIT SPL. RG. - 2, MUMBAI

Appeal of the AO is dismissed

ITA 7148/MUM/2004[1998-1999]Status: DisposedITAT Mumbai06 Jan 2017AY 1998-1999
For Appellant: Shri Dinesh VyasFor Respondent: Shri-Anand Mohan-CIT-DR
Section 254(1)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ “ “ “ ई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, , , , सी एवं सी सी. एन सी एन एन. "साद एन "साद "साद,, "याियक "साद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील अपील संसंसंसं/ ITA/6214/M/2003: िनधा"रण िनधा"रण वष" वष"/Assessment Year-1997-98 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

TATA MOTORS LTD vs. DCIT RG - 2(1),

Appeal of the AO is dismissed

ITA 6214/MUM/2003[1997 - 98]Status: DisposedITAT Mumbai06 Jan 2017
For Appellant: Shri Dinesh VyasFor Respondent: Shri-Anand Mohan-CIT-DR
Section 254(1)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ “ “ “ ई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, , , , सी एवं सी सी. एन सी एन एन. "साद एन "साद "साद,, "याियक "साद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील अपील संसंसंसं/ ITA/6214/M/2003: िनधा"रण िनधा"रण वष" वष"/Assessment Year-1997-98 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

CIT vs. Morgan Securities 292 ITR 339, BDA Ltd. v. DCIT (74 ITD 469) — Cited in 4 Judgments | BharatTax