Commissioner of Income Tax-IV, Tamil Nadu v. B. Suresh

313 ITR 149Supreme Court of India2009#24565 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing Commissioner of Income Tax-IV, Tamil Nadu v. B. Suresh

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

In the result, the appeal filed by the Revenue stands dismissed

ITA 323/PUN/2021[2013-14]Status: DisposedITAT Pune15 Sept 2022AY 2013-14

For Appellant: Shri Percy PardiwallaFor Respondent: Shri J. P. Chadraker

Section 10ASection 14ASection 35Section 35(1)

…TO, 343 ITR 33 in the context of interpretation of the 54 provisions of section 80HHC of the Income Tax Act after making a reference to the decisions of the Hon’ble Supreme Court in the case of CIT vs. Silver and Arts Palace, 259 ITR 684, CIT vs. Suresh (B.), 313 ITR 149, J. B. Boda & Co. P. Ltd. vs. CBDT, 223 ITR 271 (SC) and CIT vs. Bombay Burmah Trading Corporation, 242 ITR 298 (SC) held that the deduction u/s 80HHC cannot be denied to an assessee purchasing goods from one foreign country and transferring to another foreign country in the absence of any such requirement under the provisions of section 80HHC an…

COMMISSIONER OF INCOME TAX-III vs. SHRI NARENDRA R

In the result, we do not find any merit in these appeals

ITA/259/2014HC Karnataka10 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.259 OF 2014 C/W I.T.A. NO.12 OF 2016 I.T.A. NO.259 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1), BANGALORE. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: SHRI. NARENDRA R THAPPETTA NO.158, 1ST PHASE PALM MEADOWS AIRPORT-WHITEFIELD ROAD BANGALORE-56…

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-002506-002509 - 2020Supreme Court05 Jun 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 80

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos…2506-2509 OF 2020 (Arising out of SLP (Civil) Nos. 23535 – 23538 of 2016) RAMNATH & CO. ….Appellant (s) Vs. THE COMMISSIONER OF INCOME TAX ….Respondent (s) With Civil Appeal No. 2510 of 2020 @ SLP(C) No. 23699 of 2016 JUDGMENT Dinesh Maheshwari, J. PRELIMINARY WITH BRIEF OUTLINE Leave granted. 2. The short point calling for determination in these appeals against the common judgment dated 09.06.2016 passed by the High Court of Kerala at Ernakulam in a batch of appeals is as to whether the income received by the appellant…