Galloti Roul v. ACIT

101 TTJ 292Income Tax Appellate Tribunal2006#18587 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Judgments citing Galloti Roul v. ACIT

Suresh Ramanbhai Naik L/H of Ramanbhai Parbhubhai Desai, Surat vs. Income Tax Officer, Ward 1(3)(4), Surat

In the result, this appeal of the assessee is allowed

ITA 199/SRT/2021[2011-12]Status: DisposedITAT Surat12 Jul 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Suresh Ramanbhai Naik, I.T.O., L/R Of Ramanbhai Parbhubhai Desai, Ward-3(2)(3), Vs. 41, Meghna Raw House, Near Surat. Maharaja Agrasen Bhavan, City Light Road, Surat-395003. Pan No. Akqpd 5495 J Appellant/ Assessee Respondent/ Revenue

Section 139Section 139(1)Section 144Section 147Section 148Section 254(1)Section 271FSection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) Suresh Ramanbhai Naik, I.T.O., L/R of Ramanbhai Parbhubhai Desai, Ward-3(2)(3), Vs. 41, Meghna Raw House, Near Surat. Maharaja Agrasen Bhavan, City Light Road, Surat-395003. PAN No. AKQPD 5495 J Appellant/ assessee Respondent/ revenue Appellant represented by Shri Suresh Kabra, CA Respondent represented by Shri J.K. Chandani, Sr.DR Date of hearing 05/05/2022 Date of pronouncement 12/07/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN…

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

…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 French national regardless of type of remuneration. There is overr…

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

…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 French national regardless of type of remuneration. There is overr…

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

…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 French national regardless of type of remuneration. There is overr…