(Dharam Pal Sat Dev v. CIT

110 ITR 170High Court1977#10977 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2016 to 2019.

Judgments citing (Dharam Pal Sat Dev v. CIT

St- Ericsson India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 6247/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12
For Appellant: Shri S.D. Kapila, Advocate &For Respondent: Shri Sarabjeet Singh, Sr. DR
Section 143(3)Section 144CSection 92CSection 92D

…363 (SC); ii) CWT vs. Meattles (P) Ltd., 156 ITR 569; iii) CIT vs. Mrs. V. Chandra, 245 ITR 619; iv) Director of Inspection of Income-tax (Inv.) vs. Pooran Mall & Sons, 96 ITR 390 v) PV Doshi vs. CIT, 113 ITR 22 (Guj) vi) CIT vs. Continental Commercial Corp., 110 ITR 170 (Mad) vii) Pullangode Rubber Produce Co. Ltd vs. State of Kerala, 91 ITR 18 viii) CIT VS. Mahalaxmi Textile Mills, 66 ITR 710 (SC); ix) NTPC vs. CIT, 229 ITR 383 (SC) x) Stream International Services (P) Ltd. vs. ADIT, ITA No.8997/Mum/2010 xi) GE BE (P) Ltd. (2014) 164 TTJ 40 (Bang.) xii) Navisite India Private Ltd. (ITA No.5329/Del/2012) xiii) P…

Sumati Kumar Kasliwal, Indore vs. Assistant Commissioner of Income Tax, (Central)-1, Indore

ITA 472/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…he Indian Partnership Act, the effect is given to it. Where the provisions of the Indian Income-tax Act are clear, resort cannot be had to the provisions of another statute. (Dharam Pal Sat Dev v. CIT [1974] 97 ITR 302 (P&H) and Nandlal Sohanlal v. CIT [1977] 110 ITR 170 (P&H) (FB).) When the Legislature has deliberately made a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal posi…

M/S Nishant Finance Pvt.Ltd, Indore vs. Assistant Commissioner of Income Tax-Central (I), Indore

ITA 470/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…he Indian Partnership Act, the effect is given to it. Where the provisions of the Indian Income-tax Act are clear, resort cannot be had to the provisions of another statute. (Dharam Pal Sat Dev v. CIT [1974] 97 ITR 302 (P&H) and Nandlal Sohanlal v. CIT [1977] 110 ITR 170 (P&H) (FB).) When the Legislature has deliberately made a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal posi…

Shrimati Sharda Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (I), Indore

ITA 469/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…he Indian Partnership Act, the effect is given to it. Where the provisions of the Indian Income-tax Act are clear, resort cannot be had to the provisions of another statute. (Dharam Pal Sat Dev v. CIT [1974] 97 ITR 302 (P&H) and Nandlal Sohanlal v. CIT [1977] 110 ITR 170 (P&H) (FB).) When the Legislature has deliberately made a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal posi…

M/S Pumarth Infrastructure Pvt.Ltd., Indore vs. Assistant Commissioner of Income Tax (Central)-1, Indore

ITA 468/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…he Indian Partnership Act, the effect is given to it. Where the provisions of the Indian Income-tax Act are clear, resort cannot be had to the provisions of another statute. (Dharam Pal Sat Dev v. CIT [1974] 97 ITR 302 (P&H) and Nandlal Sohanlal v. CIT [1977] 110 ITR 170 (P&H) (FB).) When the Legislature has deliberately made a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal posi…

Manoj Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (1), Indore

ITA 466/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…he Indian Partnership Act, the effect is given to it. Where the provisions of the Indian Income-tax Act are clear, resort cannot be had to the provisions of another statute. (Dharam Pal Sat Dev v. CIT [1974] 97 ITR 302 (P&H) and Nandlal Sohanlal v. CIT [1977] 110 ITR 170 (P&H) (FB).) When the Legislature has deliberately made a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal posi…

Parth Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (I), Indore

ITA 465/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…he Indian Partnership Act, the effect is given to it. Where the provisions of the Indian Income-tax Act are clear, resort cannot be had to the provisions of another statute. (Dharam Pal Sat Dev v. CIT [1974] 97 ITR 302 (P&H) and Nandlal Sohanlal v. CIT [1977] 110 ITR 170 (P&H) (FB).) When the Legislature has deliberately made a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal posi…

Dyputi Commissioner of Income Tax (Central)-1, Indore vs. M/S Pumarth Infrastructure Pvt. Ltd., Indore

ITA 452/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…he Indian Partnership Act, the effect is given to it. Where the provisions of the Indian Income-tax Act are clear, resort cannot be had to the provisions of another statute. (Dharam Pal Sat Dev v. CIT [1974] 97 ITR 302 (P&H) and Nandlal Sohanlal v. CIT [1977] 110 ITR 170 (P&H) (FB).) When the Legislature has deliberately made a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal posi…

M/S. Vaildor Capital India Pvt. Ltd., New Delhi vs. ACIT, Gurgaon

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

ITA 1979/DEL/2014[2009-10]Status: DisposedITAT Delhi26 Dec 2016AY 2009-10

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. S.D. Kapila, Advocate &For Respondent: Sh. T.M. Shivakumar, CIT/DR
Section 143(3)Section 271(1)Section 92C

…82 ITR 363 (SC) (ii). CWT vs. Mettles (P) Ltd.. 156 ITR 569 (Del.) (iii). CIT vs. Mrs. V. Chandra, 245 ITR 610 (Del.) (iv). DIT(Inv.) vs. Pooran Mall & Sons, 96 ITR 390 (SC) (v). PV Doshi vs. CIT, 113 ITR 22 (Guj) (vi). CIT vs. Continental Commercial Corp. , 110 ITR 170 (Mad) (vii). Pullangode Rubber Produce Co. Ltd. Vs. State of Kerala, 91 ITR 18 (SC) (viii). CIT vs. Mahalaxmi Textile Mills, 66 ITR 710 (SC) (ix). NTPC vs. CIT 229 ITR 383 (SC) (x). Stream International Services (P) Ltd. vs. ADIT, ITA 8997/Mum/2010 (xi). GE BE (P) Ltd., 164 TTJ 40 (Bang) (xii). Navisite India Private Limited (ITA No. 5329/De./201…

(Dharam Pal Sat Dev v. CIT (110 ITR 170) — Cited in 9 Judgments | BharatTax