Dy. Commr. of Agricultural Income Tax & Sales Tax v. Travancore Rubber & Tea Co.

20 STC 520High Court1967#19821 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2022.

Judgments citing Dy. Commr. of Agricultural Income Tax & Sales Tax v. Travancore Rubber & Tea Co.

SHRI PATEL ENTERPRISES,,KORBA(CG) vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE- KORBA,

In the result, the appeal of the assessee is partly allowed for statistical purpose in terms of our observations as discussed herein above

ITA 112/BIL/2017[2012-13]Status: DisposedITAT Raipur21 Sept 2022AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.112/Rpr/2017 (ननधाारण वषा / Assessment Year : 2012-2013) M/S Patel Enterprises, Vs Dcit, Circle-Korba A-3, Vikas Complex, First Floor, Power House Road, Korba (C.G.) Pan No. : Aajfm 0718 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Prakash Chand Agrawal, CAFor Respondent: Shri P.K.Mishra, CIT-DR

Section 143(1)Section 251

…Lahore HC in Seth Gurmukh Singh v. CIT (1944) 12 ITR 393 (Lah.) [ Dhakeshwari Cotton Mills Ltd. v. CIT (1954) 26 ITR 775, 782 (SC)]. It was observed by the SC in Dy. Commissioner of Agricultural Income-tax and Sales Tax v. Travancore Rubber and Tea Co. (1967) 20 STC 520 that "in all cases of taxation the burden of proving necessary ingredients laid down by law to justify taxation is upon the authorities." (c) The allegation of the AO that the assessee had not co- operated and produced relevant records and evidences is totally incorrect because audited books of account together with the bills and voucher files, we…

ASSTT. COMMISSIONER OF INCOME TAX01(2), RAIPUR (CG) vs. M/S ISHWAR ISPAT INDUSTRIES PVT. LTD,, RAIPUR (CG)

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

ITA 188/BIL/2012[2009-10]Status: DisposedITAT Raipur15 Jan 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

For Appellant: NoneFor Respondent: Mrs Shabna Parveen, DR

Section 68

…e Lahore HC in Seth Gurmukh Singh v. CIT (1944) 12 ITR 393 (Lah.) [Dhakeshwari Cotton Mills Ltd. v. CIT (1954) 26 ITR 775, 782 (SC). It was observed by the SC in Dy, Commissioner of Agricultural Income Tax and Sales Tax v. Travancore Rubber and Tea Co. (1967) 20 STC 520 that "in all cases of taxation the burden of proving necessary ingredient laid down by law to justify taxation is upon the authorities." Since this was not proved against the appellant on the strength of evidence, the AO's action in this regard is opposed to the legal standards enumerated above. 16. 1 find that there is no dispute with regard to…

DIRECTOR OF INCOME TAX vs. INSTT OF CHARTERED ACCOUNTANTS OF INDIA

ITA - 869 / 2011HC Delhi19 Sept 2011

Section 10Section 11Section 142(1)Section 143(3)Section 201Section 260ASection 263

…to show that he acquired the lands with the primary intention of doing business of selling or buying agricultural produce. This decision was approved by this Court in Dy. Commr. of Agricultural Income Tax & Sales Tax v. Travancore Rubber & Tea Co. (1967) 20 STC 520 (Bom) and it was held that where the only facts established were that the assessee converted latex tapped from rubber trees into sheets and effected a sale of those sheets to its customers, the conversion of latex into sheets being a process essential for transport and marketing of the produce, the Department had failed to prove that ‘the…

Director of Income Tax (Exemptions) vs. The Institute of Chartered Accountants of India

ITA/869/2011HC Delhi19 Sept 2011

Section 10Section 11Section 142(1)Section 143(3)Section 201Section 260ASection 263