ITO v. Hans Road Carries (Pvt.) Ltd.

140 TTJ 642Income Tax Appellate Tribunal#19100 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2019 to 2022.

Judgments citing ITO v. Hans Road Carries (Pvt.) Ltd.

Hewlett-Packard Globalsoft Private Limtied, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 835/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

…ents, whereas the revenue in the books of accounts is recorded on accrual basis. 10.3 He placed reliance on the following decisions in support of the contentions.  CIT v Ambalal Kilachand (210 ITR 844) (Bombay High Court)  ITO vs Hans Road Carriers (P) Ltd (140 TTJ 642) (Ahmadabad ITAT)  Lloyd Insulation (India) Limited vs Department of Income tax (ITA No.  2400/Del/11) (Delhi ITAT) Page 34 IT(TP)A Nos. 810 & 835/Bang/2016  CTC Air Carriers Pvt Ltd vs Department of Income Tax (ITA No.  145/Del/2012) (Delhi ITAT) 10.4 The Ld.DR relied on the orders passed by the authorities below. 10.5 We note that this iss…

DCIT, Bangalore vs. M/S Hewlett Packard Globalsoft Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

ITA 810/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Jun 2022AY 2011-12

…ents, whereas the revenue in the books of accounts is recorded on accrual basis. 10.3 He placed reliance on the following decisions in support of the contentions.  CIT v Ambalal Kilachand (210 ITR 844) (Bombay High Court)  ITO vs Hans Road Carriers (P) Ltd (140 TTJ 642) (Ahmadabad ITAT)  Lloyd Insulation (India) Limited vs Department of Income tax (ITA No.  2400/Del/11) (Delhi ITAT) Page 34 IT(TP)A Nos. 810 & 835/Bang/2016  CTC Air Carriers Pvt Ltd vs Department of Income Tax (ITA No.  145/Del/2012) (Delhi ITAT) 10.4 The Ld.DR relied on the orders passed by the authorities below. 10.5 We note that this iss…

Deputy Commissioner of Income-Tax vs. M/S. Honeywell Automation India Ltd., Pune

In the result, appeal of the assessee in ITA No

ITA 473/PUN/2016[2011-12]Status: DisposedITAT Pune06 Mar 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kamal ShaneyFor Respondent: Smt. Nandita Kanchan
Section 10ASection 10A(7)

…t In other words, these provisions only deal with procedural matters and do not deal with either the computation of income or chargeability of income. This view was upheld by the Hon'ble Ahmedabad Tribunal in the case of ITO Vs. Hans Road Carries (Pvt.) Ltd. (140 TTJ 642) wherein it was observed that “provisions relating to TDS are not the provisions for the computation of income. An income of a taxpayer is not required to be computed merely with reference to the TDS certificate but assessment of an income is altogether an independent exercise.” Accordingly, it was the submission of the appellant the sections reg…

M/S. Honeywell Automation India Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee in ITA No

ITA 446/PUN/2016[2011-12]Status: DisposedITAT Pune06 Mar 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kamal ShaneyFor Respondent: Smt. Nandita Kanchan
Section 10ASection 10A(7)

…t In other words, these provisions only deal with procedural matters and do not deal with either the computation of income or chargeability of income. This view was upheld by the Hon'ble Ahmedabad Tribunal in the case of ITO Vs. Hans Road Carries (Pvt.) Ltd. (140 TTJ 642) wherein it was observed that “provisions relating to TDS are not the provisions for the computation of income. An income of a taxpayer is not required to be computed merely with reference to the TDS certificate but assessment of an income is altogether an independent exercise.” Accordingly, it was the submission of the appellant the sections reg…