Engineering v. CIT

311 ITR 200High Court2009#12646 most cited
8

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

Judgments citing Engineering v. CIT

THE MOTOR & GENERAL FINANCE LT vs. COMMISSIONER OF INCOME TAX VI

ITA/123/2007HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…as held that the conduct of the assessee to take the.amount as miscellaneous receipt to the profit & loss account belies the case of the assessee to hold the money in trust. lt is further submitted that this Court in the case of lay Engineering Vs. CIT [2009] 311 ITR 200 (Delhi)l by relying on the decision of T,V, Sundararn (supra) has held that the amounts received during the ordinary trading transaction even though not in the nature of income would change the character and become assessee's income if they remained unclaimed with the assessee for a longtime and the claim of such money becomes barred by limitatio…

COMMISSIONER OF INCOME TAX DEL vs. THE MOTOR & GENERAL FINANCE LT

ITA/231/2007HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…as held that the conduct of the assessee to take the.amount as miscellaneous receipt to the profit & loss account belies the case of the assessee to hold the money in trust. lt is further submitted that this Court in the case of lay Engineering Vs. CIT [2009] 311 ITR 200 (Delhi)l by relying on the decision of T,V, Sundararn (supra) has held that the amounts received during the ordinary trading transaction even though not in the nature of income would change the character and become assessee's income if they remained unclaimed with the assessee for a longtime and the claim of such money becomes barred by limitatio…

THE MOTOR & GENERAL FINANCE LTD. vs. COMMISSIONER OF INCOME TAX DELHI

ITA/1233/2008HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…as held that the conduct of the assessee to take the'amount as miscellaneous receipt to the profit & loss account belies the case of the assessee to hold the money in trust. lt is further submitted that this Court in the case of lay Engineering Vs. CIT [2009] 311 ITR 200 (Delhi)l by relying on the decision of T.V, Swndararn (supra) has held that the amounts received during the ordinary trading transaction even though not in the nature of income would change the character and become assessee's income if they remained unclaimed with the assessee for a longtime and the claim of such money becomes barred by limitatio…

COMMISSIONER OF INCOME TAX DEL vs. THE MOTOR & GENERAL FINANCE LT

ITA/209/2007HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…as held that the conduct of the assessee to take the.amount as miscellaneous receipt to the profit & loss account belies the case of the assessee to hold the money in trust. lt is further submitted that this Court in the case of lay Engineering Vs. CIT [2009] 311 ITR 200 (Delhi)l by relying on the decision of T,V, Sundararn (supra) has held that the amounts received during the ordinary trading transaction even though not in the nature of income would change the character and become assessee's income if they remained unclaimed with the assessee for a longtime and the claim of such money becomes barred by limitatio…

THE MOTOR & GENERAL FINANCE LT vs. COMMISSIONER OF INCOME TAX VI

ITA/117/2007HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…as held that the conduct of the assessee to take the.amount as miscellaneous receipt to the profit & loss account belies the case of the assessee to hold the money in trust. lt is further submitted that this Court in the case of lay Engineering Vs. CIT [2009] 311 ITR 200 (Delhi)l by relying on the decision of T,V, Sundararn (supra) has held that the amounts received during the ordinary trading transaction even though not in the nature of income would change the character and become assessee's income if they remained unclaimed with the assessee for a longtime and the claim of such money becomes barred by limitatio…

THE MOTOR & GENERAL FINANCE LT vs. COMMISSIONER OF INCOME TAX VI

ITA/124/2007HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…as held that the conduct of the assessee to take the.amount as miscellaneous receipt to the profit & loss account belies the case of the assessee to hold the money in trust. lt is further submitted that this Court in the case of lay Engineering Vs. CIT [2009] 311 ITR 200 (Delhi)l by relying on the decision of T,V, Sundararn (supra) has held that the amounts received during the ordinary trading transaction even though not in the nature of income would change the character and become assessee's income if they remained unclaimed with the assessee for a longtime and the claim of such money becomes barred by limitatio…

THE COMMISSIONER OF INCOME TAX vs. THE MOTOR & GENERAL FINANCE LT

ITA/331/2007HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…as held that the conduct of the assessee to take the.amount as miscellaneous receipt to the profit & loss account belies the case of the assessee to hold the money in trust. lt is further submitted that this Court in the case of lay Engineering Vs. CIT [2009] 311 ITR 200 (Delhi)l by relying on the decision of T,V, Sundararn (supra) has held that the amounts received during the ordinary trading transaction even though not in the nature of income would change the character and become assessee's income if they remained unclaimed with the assessee for a longtime and the claim of such money becomes barred by limitatio…

COMMISSIONER OF INCOME TAX DEL vs. THE MOTOR & GENERAL FINANCE LT

ITA/130/2007HC Delhi18 Feb 2011

Bench: CASES PERTAINING TO SPECIAL BENCHES

…eld that the conduct of the assessee to take the amount as miscellaneous receipt to the profit & loss account belies the case of the assessee to hold the money in trust. It is further submitted that this Court in the case of Jay Engineering Vs. CIT [2009] 311 ITR 200 (Delhi)] by relying on the decision of T.V. Sundaram (supra) has held that the amounts received during the ordinary trading transaction even though not in the nature of income would change the character and become assessee's income if they remained unclaimed with the assessee for a longtime and the claim of such money becomes barred by limi…

Engineering v. CIT (311 ITR 200) — Cited in 8 Judgments | BharatTax