Dalmia Dadri Cement Ltd. v. CIT

94 ITR 303High Court1974#21652 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2021.

Judgments citing Dalmia Dadri Cement Ltd. v. CIT

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

ITA 1437/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14
Section 69

…f PB III (para 3 at page 419) wherein it was held that, in all cases in which a receipt is sought to be taxed as income, the burden lies upon the department to prove that it is within the taxing provision. In the case of Dalmia Dadri Cement Ltd. v. CIT [1974] 94 ITR 303 (Bombay)[ 10.07.1973] page 422 -427 of PB III (last para at page 426) where it was held that burden of proving that sale proceeds of cement were received by assessee company or by someone on its behalf in taxable territories was on department and in absence of material in that behalf, department would suffer and not assessee-company Summary of sub…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

ITA 1436/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 May 2021AY 2012-13
Section 69

…f PB III (para 3 at page 419) wherein it was held that, in all cases in which a receipt is sought to be taxed as income, the burden lies upon the department to prove that it is within the taxing provision. In the case of Dalmia Dadri Cement Ltd. v. CIT [1974] 94 ITR 303 (Bombay)[ 10.07.1973] page 422 -427 of PB III (last para at page 426) where it was held that burden of proving that sale proceeds of cement were received by assessee company or by someone on its behalf in taxable territories was on department and in absence of material in that behalf, department would suffer and not assessee-company Summary of sub…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

ITA 1435/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 May 2021AY 2011-12
Section 69

…f PB III (para 3 at page 419) wherein it was held that, in all cases in which a receipt is sought to be taxed as income, the burden lies upon the department to prove that it is within the taxing provision. In the case of Dalmia Dadri Cement Ltd. v. CIT [1974] 94 ITR 303 (Bombay)[ 10.07.1973] page 422 -427 of PB III (last para at page 426) where it was held that burden of proving that sale proceeds of cement were received by assessee company or by someone on its behalf in taxable territories was on department and in absence of material in that behalf, department would suffer and not assessee-company Summary of sub…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

ITA 1434/MUM/2018[2009-10]Status: DisposedITAT Mumbai24 May 2021AY 2009-10
Section 69

…f PB III (para 3 at page 419) wherein it was held that, in all cases in which a receipt is sought to be taxed as income, the burden lies upon the department to prove that it is within the taxing provision. In the case of Dalmia Dadri Cement Ltd. v. CIT [1974] 94 ITR 303 (Bombay)[ 10.07.1973] page 422 -427 of PB III (last para at page 426) where it was held that burden of proving that sale proceeds of cement were received by assessee company or by someone on its behalf in taxable territories was on department and in absence of material in that behalf, department would suffer and not assessee-company Summary of sub…

Dalmia Dadri Cement Ltd. v. CIT (94 ITR 303) — Cited in 4 Judgments | BharatTax