Damodar Valley Corporation v. State of Bihar

12 STC 102Supreme Court of India#13324 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2017.

Judgments citing Damodar Valley Corporation v. State of Bihar

GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,BHARUCH vs. THE ADD.CIT.,BHARUCH RANGE,, BHARUCH

In the result, appeal of the assessee in ITA No

ITA 2930/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad19 May 2017AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri James Kurian, Sr. D.RFor Respondent: Shri Sanjay R. Shah, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ *chchchch* अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी iznhi dqekj dsfM;k iznhi dqekj dsfM;k iznhi dqekj dsfM;k, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । iznhi dqekj dsfM;k BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER (i). आयकर अपील सं./I.T.A. No. 2921/Ahd/2013 for A.Y. 2008-09 (ii). आयकर अपील सं./I.T.A. No. 2930/Ahd/2013 for A.Y. 2008-09 (i) DCIT, (i) Gujarat Narmada बनाम/ Bharuch Range, Valley Fertilizers Co. Vs. Bharuch. Limited. P.O. Narmada Nagar, Dist. Bharuch (ii) Gujarat Narmada Vall…

THE DCITBHARUCH CIRCLE,, BHARUCH vs. GUJARAT NARMADA VALLEY FERTILIZERS CO. LTD., BHARUCH

In the result, appeal of the assessee in ITA No

ITA 2921/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad19 May 2017AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri James Kurian, Sr. D.RFor Respondent: Shri Sanjay R. Shah, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ *chchchch* अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी iznhi dqekj dsfM;k iznhi dqekj dsfM;k iznhi dqekj dsfM;k, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । iznhi dqekj dsfM;k BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER (i). आयकर अपील सं./I.T.A. No. 2921/Ahd/2013 for A.Y. 2008-09 (ii). आयकर अपील सं./I.T.A. No. 2930/Ahd/2013 for A.Y. 2008-09 (i) DCIT, (i) Gujarat Narmada बनाम/ Bharuch Range, Valley Fertilizers Co. Vs. Bharuch. Limited. P.O. Narmada Nagar, Dist. Bharuch (ii) Gujarat Narmada Vall…

GE MONEY FINANCIAL SERVICES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, revenue’s appeal is dismissed

ITA 13/DEL/2012[2005-06]Status: DisposedITAT Delhi29 Aug 2016AY 2005-06

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Balbir Singh Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR)
Section 143(1)Section 234Section 32Section 45

…he case of Sundaram Finance Ltd. (supra) and this sale invoice in effect was issued to enable the lessor to formalize the transaction as a lease transaction. 4.4. The AO also relied on the decision in the case of Damodar Valley Corporation Vs. State of Bihar 12 STC 102 SC. The AO pointed out that true tests have been laid down in this case for determining whether an agreement is a contract of hire or whether it is a contract of purchase under a system of deferred payments of the purchase price: (i) Whether there is any binding obligation on the hirer to purchase the goods. (ii) Whether there is a right reserved…

ACIT, NEW DELHI vs. M/S. GE MONEY FINANCIAL SERVICES LTD., NEW DELHI

In the result, revenue’s appeal is dismissed

ITA 5854/DEL/2011[2005-06]Status: DisposedITAT Delhi29 Aug 2016AY 2005-06

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Balbir Singh Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR)
Section 143(1)Section 234Section 32Section 45

…he case of Sundaram Finance Ltd. (supra) and this sale invoice in effect was issued to enable the lessor to formalize the transaction as a lease transaction. 4.4. The AO also relied on the decision in the case of Damodar Valley Corporation Vs. State of Bihar 12 STC 102 SC. The AO pointed out that true tests have been laid down in this case for determining whether an agreement is a contract of hire or whether it is a contract of purchase under a system of deferred payments of the purchase price: (i) Whether there is any binding obligation on the hirer to purchase the goods. (ii) Whether there is a right reserved…

GE MONEY FINANCIAL SERVICES (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, revenue’s appeal is dismissed

ITA 4235/DEL/2011[2003-04]Status: DisposedITAT Delhi29 Aug 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Balbir Singh Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR)
Section 143(1)Section 234Section 32Section 45

…he case of Sundaram Finance Ltd. (supra) and this sale invoice in effect was issued to enable the lessor to formalize the transaction as a lease transaction. 4.4. The AO also relied on the decision in the case of Damodar Valley Corporation Vs. State of Bihar 12 STC 102 SC. The AO pointed out that true tests have been laid down in this case for determining whether an agreement is a contract of hire or whether it is a contract of purchase under a system of deferred payments of the purchase price: (i) Whether there is any binding obligation on the hirer to purchase the goods. (ii) Whether there is a right reserved…

GE MONEY FINANCIAL SERVICES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, revenue’s appeal is dismissed

ITA 4206/DEL/2011[2004-05]Status: DisposedITAT Delhi29 Aug 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Balbir Singh Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR)
Section 143(1)Section 234Section 32Section 45

…he case of Sundaram Finance Ltd. (supra) and this sale invoice in effect was issued to enable the lessor to formalize the transaction as a lease transaction. 4.4. The AO also relied on the decision in the case of Damodar Valley Corporation Vs. State of Bihar 12 STC 102 SC. The AO pointed out that true tests have been laid down in this case for determining whether an agreement is a contract of hire or whether it is a contract of purchase under a system of deferred payments of the purchase price: (i) Whether there is any binding obligation on the hirer to purchase the goods. (ii) Whether there is a right reserved…

GE COUNTRYWIDE CONSUMER FINANCIAL SERVICES LTD. vs. DCIT, CIRCLE-12(1),,

In the result, revenue’s appeal is dismissed

ITA 1357/DEL/2005[2001-2002]Status: DisposedITAT Delhi29 Aug 2016AY 2001-2002

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Balbir Singh Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR)
Section 143(1)Section 234Section 32Section 45

…he case of Sundaram Finance Ltd. (supra) and this sale invoice in effect was issued to enable the lessor to formalize the transaction as a lease transaction. 4.4. The AO also relied on the decision in the case of Damodar Valley Corporation Vs. State of Bihar 12 STC 102 SC. The AO pointed out that true tests have been laid down in this case for determining whether an agreement is a contract of hire or whether it is a contract of purchase under a system of deferred payments of the purchase price: (i) Whether there is any binding obligation on the hirer to purchase the goods. (ii) Whether there is a right reserved…

Damodar Valley Corporation v. State of Bihar (12 STC 102) — Cited in 7 Judgments | BharatTax