Jonnalla Narashimharao and Co. and Ors. v. Commissioner of Income Tax

200 ITR 588Supreme Court of India1993#23465 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2000 to 2024.

Sections most often in play

Section 139(9)Section 143(1)Section 143(1)(a)(ii)Section 194QSection 37BA(4)

Judgments citing Jonnalla Narashimharao and Co. and Ors. v. Commissioner of Income Tax

Nippon Audiotronix Private Limited, New Delhi vs. ACIT Circle 16(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2137/DEL/2024[2023-24]Status: DisposedITAT Delhi18 Nov 2024AY 2023-24

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] M/S Nippon Audiotronix Acit, Private Limited, Circle-16(1), N-191, Greater Kailash-I, Vs New Delhi New Delhi-110048 Pan-Aaacn2163L Assessee Revenue

Section 143Section 143(1)Section 194Q

…f the case facts, vide a non-speaking order, simply by placing reliance on following judgements, the ratios of which are not at all relevant to the present case facts.  Chowranghee Sales Bureau Pvt. Ltd. (1973) 87 ITR 542 (SC)  Jamnalla Narashimharao (1993) 200 ITR 588 (SC)  CIT vs T. Naggi Reddy (1993) 202 ITR 253” 4.1. The Ld. AR also referred to the CBDT Circular No.13 of 2021 dated 30th June, 2021, in which in para no.4.3.2, the modalities of deduction of TDS u/s 194Q vis-a-vis the component of the GST has been spelt out. According to the ld. AR since the GST was included in the respective bills and as c…

The ACIT, Cicle -4(1), Indore vs. M/S. Narottamdas Enterprises Poddar Plaza, Indore

In the result, the appeal of the Revenue is dismissed

ITA 843/IND/2016[2009-10]Status: DisposedITAT Indore10 Jan 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 147Section 148Section 16

….Y.2009-10 Page 14 of 16 M/s.Narttamdas Enterprises, Indore 5.3 It is a settled law that book entries are not decisive as held by Supreme Court & other High Courts in various judgments reported in 82 ITR 363 at 367 (SC) ; 187 ITR 688 (SC); 188 ITR 402 (SC) ; 200 ITR 588 (SC); 189 ITR 406 (Bom) ; 166 ITR 797 at p. 802 (Cal); and 112 ITR 1038 (All). The fact remains that remittances were made through banking channels only i.e. RTGS and the amounts were debited to the account of the supplier i.e. M/s. Bharat Bidi Works, hence disallowance u/s 40A(3) of Income Tax Act,1961 cannot be made. These entries were not in t…

The K.C.P. Ltd vs. Commr. of Income Tax, Bangalore

C.A. No.-007652-007652 - 1996Supreme Court09 Aug 2000
For Respondent: COMMISSIONER OF INCOME TAX, BANGALORE
Section 256(1)Section 3

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 5 PETITIONER: THE K.C.P. LIMITED Vs. RESPONDENT: COMMISSIONER OF INCOME TAX, BANGALORE DATE OF JUDGMENT: 09/08/2000 BENCH: R.C.Lahoti, S.P.Bharucha, N.S.Hegde JUDGMENT: R.C. Lahoti, J. By the impugned order of the High Court the following question of law referred by the Income-tax Appellate Tribunal to the High Court under Section 256(1) of the Income-tax Act, 1961 has been answered in the negative, i.e., in favour of the Revenue and against the assessee:- Whether on the facts and in the circumstances of the ca…