Galloti Roul v. ACIT

61 ITD 453Income Tax Appellate Tribunal#25358 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2017.

Judgments citing Galloti Roul v. ACIT

Sh. Ravinder Kumar, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5309/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Sept 2017AY 2009-10

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: ShriAshok Kumar, CAFor Respondent: Shri Naveen Chandra, CIT-DR
Section 153Section 234ASection 234BSection 234D

…d fixed annual cantonal tax. These charges are overriding charges and diversion at source and not application of Income. He argued that these statutory levies are non returnable. In support of his arguments, he relied upon the decision of Galloti Roul Vs ACIT 61 ITD 453 (Prom) and NHK-Japan Broad Casting Corporation Vs. CIT 101 TTJ 292 (Del) approved by Hon’ble Delhi High Court by judgment cited 291 ITR 331 (Del). A perusal of decisions in the case of Gallotti Raoul reveals that the nature of deduction was in respect of social security contribution to social security organization formed under the statute for all…

Sh. Ravinder Kumar, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5308/DEL/2014[2008-09]Status: DisposedITAT Delhi19 Sept 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: ShriAshok Kumar, CAFor Respondent: Shri Naveen Chandra, CIT-DR
Section 153Section 234ASection 234BSection 234D

…d fixed annual cantonal tax. These charges are overriding charges and diversion at source and not application of Income. He argued that these statutory levies are non returnable. In support of his arguments, he relied upon the decision of Galloti Roul Vs ACIT 61 ITD 453 (Prom) and NHK-Japan Broad Casting Corporation Vs. CIT 101 TTJ 292 (Del) approved by Hon’ble Delhi High Court by judgment cited 291 ITR 331 (Del). A perusal of decisions in the case of Gallotti Raoul reveals that the nature of deduction was in respect of social security contribution to social security organization formed under the statute for all…

Sh. Ravinder Kumar, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5310/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Sept 2017AY 2010-11

Bench: Shri B.P. Jain & Shri Kuldip Singh.

For Appellant: ShriAshok Kumar, CAFor Respondent: Shri Naveen Chandra, CIT-DR
Section 153Section 234ASection 234BSection 234D

…d fixed annual cantonal tax. These charges are overriding charges and diversion at source and not application of Income. He argued that these statutory levies are non returnable. In support of his arguments, he relied upon the decision of Galloti Roul Vs ACIT 61 ITD 453 (Prom) and NHK-Japan Broad Casting Corporation Vs. CIT 101 TTJ 292 (Del) approved by Hon’ble Delhi High Court by judgment cited 291 ITR 331 (Del). A perusal of decisions in the case of Gallotti Raoul reveals that the nature of deduction was in respect of social security contribution to social security organization formed under the statute for all…

Galloti Roul v. ACIT (61 ITD 453) — Cited in 3 Judgments | BharatTax