(i) CIT v. Balamurlikrishna (M.)

114 ITR 253High Court1978#22054 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2015.

Judgments citing (i) CIT v. Balamurlikrishna (M.)

Aroon Purie vs. Commissioner of Income Tax

ITA-232/2002HC Delhi27 Mar 2015
Section 10Section 260A

…d was not for any services rendered but in the nature of testimonial and expression of recognition by an institution of eminence of a person in the field of Journalism. The assessee relied upon the following judgments in support of his case: (i) (1978) 114 ITR 253 (Mad.), S. A. Ramakrishnan vs. CIT, (ii) (1986) 160 ITR 534 (Mad.), C.P. Chitrarasu vs. CIT (iii) (1988) 171 ITR 447 (Mad.), CIT vs. M. Balamuralikrishna (iv) (1984) 148 ITR 333 (Mad.), CIT vs. Dr.B.M. Sundaravadanan 4. The Assessing Officer was of the view that the award given to the assessee was not covered by the exemption provisions of…

Aroon Purie vs. Commr.of Income Tax

ITA - 232 / 2002HC Delhi27 Mar 2015
Section 10Section 260A

…d was not for any services rendered but in the nature of testimonial and expression of recognition by an institution of eminence of a person in the field of Journalism. The assessee relied upon the following judgments in support of his case: (i) (1978) 114 ITR 253 (Mad.), S. A. Ramakrishnan vs. CIT, (ii) (1986) 160 ITR 534 (Mad.), C.P. Chitrarasu vs. CIT (iii) (1988) 171 ITR 447 (Mad.), CIT vs. M. Balamuralikrishna (iv) (1984) 148 ITR 333 (Mad.), CIT vs. Dr.B.M. Sundaravadanan 4. The Assessing Officer was of the view that the award given to the assessee was not covered by the exemption provisions of…

Aroon Purie vs. Commissioner of Income Tax

ITA/232/2002HC Delhi27 Mar 2015
Section 10Section 260A

…d was not for any services rendered but in the nature of testimonial and expression of recognition by an institution of eminence of a person in the field of Journalism. The assessee relied upon the following judgments in support of his case: (i) (1978) 114 ITR 253 (Mad.), S. A. Ramakrishnan vs. CIT, (ii) (1986) 160 ITR 534 (Mad.), C.P. Chitrarasu vs. CIT (iii) (1988) 171 ITR 447 (Mad.), CIT vs. M. Balamuralikrishna (iv) (1984) 148 ITR 333 (Mad.), CIT vs. Dr.B.M. Sundaravadanan 4. The Assessing Officer was of the view that the award given to the assessee was not covered by the exemption provisions of…

(i) CIT v. Balamurlikrishna (M.) (114 ITR 253) — Cited in 3 Judgments | BharatTax