Commissioner of Income-Tax v. D.C. Gandhi Associates

210 ITR 929High Court1994#19950 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2016.

Judgments citing Commissioner of Income-Tax v. D.C. Gandhi Associates

COMMISSIONER OF INCOME TAX-IX vs. RAMAN KHERA

The appeals are disposed of in the above terms but in the facts and

ITA/476/2014HC Delhi03 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 260A

…g offered the proportionate income in subsequent AYs, there was no justification to bring the entire amount received from UGHPL in this year i.e. AY 2006-07. Reliance is placed on the decision in Commissioner of Income-Tax v. D.C. Gandhi Associates (1994) 210 ITR 929 (Guj) where it was held that even in a cash system of accounting, income accrues upon rendering of service. Reference was also made to the decision in Commissioner of Income-tax v. Winner Business Link (P). Ltd. [2015] 55 taxmann.com 468 (Guj) where the Gujarat High Court following the decision in Commissioner of Income Tax v. Dinesh Kumar…

COMMISSIONER OF INCOME TAX-IX vs. RAMAN KHERA

The appeals are disposed of in the above terms but in the facts and

ITA/326/2015HC Delhi03 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 260A

…g offered the proportionate income in subsequent AYs, there was no justification to bring the entire amount received from UGHPL in this year i.e. AY 2006-07. Reliance is placed on the decision in Commissioner of Income-Tax v. D.C. Gandhi Associates (1994) 210 ITR 929 (Guj) where it was held that even in a cash system of accounting, income accrues upon rendering of service. Reference was also made to the decision in Commissioner of Income-tax v. Winner Business Link (P). Ltd. [2015] 55 taxmann.com 468 (Guj) where the Gujarat High Court following the decision in Commissioner of Income Tax v. Dinesh Kumar…

COMMISSIONER OF INCOME TAX- 14 vs. AMAN KHERA

The appeals are disposed of in the above terms but in the facts and

ITA/21/2015HC Delhi03 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 260A

…g offered the proportionate income in subsequent AYs, there was no justification to bring the entire amount received from UGHPL in this year i.e. AY 2006-07. Reliance is placed on the decision in Commissioner of Income-Tax v. D.C. Gandhi Associates (1994) 210 ITR 929 (Guj) where it was held that even in a cash system of accounting, income accrues upon rendering of service. Reference was also made to the decision in Commissioner of Income-tax v. Winner Business Link (P). Ltd. [2015] 55 taxmann.com 468 (Guj) where the Gujarat High Court following the decision in Commissioner of Income Tax v. Dinesh Kumar…

ACIT, CIRCLE - 54, KOLKATA, KOLKATA vs. SHRI PAWAN KUMAR JHUNJHUNWALA, KOLKATA

ITA 2137/KOL/2010[2005-06]Status: DisposedITAT Kolkata06 Nov 2015AY 2005-06

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri R.N Bajoria, Advoate ld.ARFor Respondent: Shri Sanjay Mukherjee, JCIT, ld.DR
Section 143(3)Section 263

…awan Kr. Jhunjhunwala, C-AM 3.8. Similar views were taken by the Hon’ble Bombay High Court and the Gujarat High Court in the cases of Manilal Kher vs A G Lulla Seventh ITO & Others reported in (1989) 176 ITR 253 (Bom) and CIT vs D C Gandhi reported in (1994) 210 ITR 929 (Guj) respectively. The operative portion therein is not reproduced herein for the sake of brevity. 3.9. Respectfully following the aforesaid judicial precedents on the impugned issue, we have no hesitation in deleting the addition made towards advance received from clients by the Learned AO in various assessment years. Accordingly, the Ground N…

Commissioner of Income-Tax v. D.C. Gandhi Associates (210 ITR 929) — Cited in 4 Judgments | BharatTax