Income Tax, Central Bombay, AIR 1967 SC 455: (1967) 63 ITR 232; and MCorp Global Pvt. Ltd. v. Commissioner of Income Tax

3 SCC 420Reported decision2009#24325 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2015 to 2021.

Judgments citing Income Tax, Central Bombay, AIR 1967 SC 455: (1967) 63 ITR 232; and MCorp Global Pvt. Ltd. v. Commissioner of Income Tax

Fortis Hospitals Ltd vs. ACIT Circle 9(2) New Delhi

ITA-132/2021HC Delhi29 Jul 2021

Bench: The Learned

Section 143(3)Section 194LSection 254(2)Section 260ASection 32(1)(ii)

…e raised by the respondent. Placing reliance on the judgments of the Supreme Court in Hukumchand Mills Ltd. v. Commissioner of Income Tax, Central Bombay, AIR 1967 SC 455: (1967) 63 ITR 232; and MCorp Global Pvt. Ltd. v. Commissioner of Income Tax, (2009) 3 SCC 420: (2009) 309 ITR 434, the learned senior counsel for the appellant submits that that the learned ITAT has no power to enhance the assessment or take back the benefit granted to the assessee by the Assessing Officer. He further places reliance on: 2021:DHC:2240-DB ITA 132/2021…

Fortis Hospitals Ltd

ITA/132/2021HC Delhi29 Jul 2021

Bench: The Learned

Section 143(3)Section 194LSection 254(2)Section 260ASection 32(1)(ii)

…e raised by the respondent. Placing reliance on the judgments of the Supreme Court in Hukumchand Mills Ltd. v. Commissioner of Income Tax, Central Bombay, AIR 1967 SC 455: (1967) 63 ITR 232; and MCorp Global Pvt. Ltd. v. Commissioner of Income Tax, (2009) 3 SCC 420: (2009) 309 ITR 434, the learned senior counsel for the appellant submits that that the learned ITAT has no power to enhance the assessment or take back the benefit granted to the assessee by the Assessing Officer. He further places reliance on: 2021:DHC:2240-DB ITA 132/2021…

The Commissioner of Income Tax vs. Islamic Academy of Education

ITA/714/2009HC Karnataka21 Aug 2015

Bench: The Hon’Ble Mr.Justice N.S.Sanjay Gowda R.F.A.No.714/2009(Par) C/W R.F.A.Crob.No.7/2010

…arcener by birth in the same manner as a son and hence, the reliance on the said judgment would be of no avail. 62. Learned counsel also relied upon the decision in the case of COMMISSIONER OF INCOME TAX, BIHAR-II, RANCHI Vs. SANDHYA RANI DUTTA – (2001) 3 SCC 420 40 to contend that Hindu females cannot by themselves form a Hindu undivided family and that it requires the presence of a male for the purpose of constitution of a Hindu undivided family. 63. In the instant case, the wife and children of Krishna Reddy themselves admitted that Krishna Reddy and his two sisters along with them consti…

Income Tax, Central Bombay, AIR 1967 SC 455: (1967) 63 ITR 232; and MCorp Global Pvt. Ltd. v. Commissioner of Income Tax (3 SCC 420) — Cited in 3 Judgments | BharatTax