K.L. Johar & Co. v. DCIT

16 STC 213Reported decision1965#22991 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing K.L. Johar & Co. v. DCIT

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 499/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(1)Section 143(3)Section 263Section 36(1)(va)

…oes not lay down that a person cannot be the owner of a motor vehicle unless the motor vehicle is registered in his name. 17. The Supreme Court had also occasion to consider this question in the case of K.L. Johar & Co. v. Deputy Commercial Tax Officer [1965] 16 STC 213 and observed as follows : "So far as the dealer is concerned the whole pi ice is paid by the assessee. Agreement also shows that the assessee is the owner of the vehicle and the intending purchaser is merely a hirer thereunder. The vehicle has to be registered in the name of the assessee, though the fact of registration by itself in one name or an…

ACIT, NEW DELHI vs. M/S. GE CAPITAL TRANSPORTATION FINANCIAL SERVICES LTD., NEW DELHI

In the result, appeal filed by Revenue is dismissed and that of the assessee is partly allowed

ITA 767/DEL/2011[2002-03]Status: DisposedITAT Delhi27 Jul 2016AY 2002-03

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri Tushar Jarwal, AdvFor Respondent: Shri T Vasanthan, Sr. DR
Section 143(1)Section 143(3)

…e basis on which the loss was computed.” 7.10 Ld. A.R. in his written submission, placed in the Paper Book has relied upon various decisions of Hon'ble Supreme Court and Hon'ble Jurisdictional High Court which are as under: i) K.L. Johar & Co. Vs DCIT (1965) 16 STC 213 (S.C.); ii) P Mohammed Meerakhan Vs CIT (1969) 73 ITR 735 (S.C.); iii) CIT Vs Basti Sugar Mills Co. Ltd. 257 ITR 88 (Del.); iv) CITVs U P Stat Industrial Corpn. (1997) 225 ITR 703 (S.C.); v) Challapalli Sugars Ltd. Vs CIT (1975) 98 ITR 167 (S.C.); vi) Kedarnath Jute Mfg. Co. Ltd. 82 ITR 363 (S.C.) 7.11 Ld. A.R. submitted that the decision relied…

GE CAPITAL SERVICES INDIA,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal filed by Revenue is dismissed and that of the assessee is partly allowed

ITA 514/DEL/2011[2002-03]Status: DisposedITAT Delhi27 Jul 2016AY 2002-03

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri Tushar Jarwal, AdvFor Respondent: Shri T Vasanthan, Sr. DR
Section 143(1)Section 143(3)

…e basis on which the loss was computed.” 7.10 Ld. A.R. in his written submission, placed in the Paper Book has relied upon various decisions of Hon'ble Supreme Court and Hon'ble Jurisdictional High Court which are as under: i) K.L. Johar & Co. Vs DCIT (1965) 16 STC 213 (S.C.); ii) P Mohammed Meerakhan Vs CIT (1969) 73 ITR 735 (S.C.); iii) CIT Vs Basti Sugar Mills Co. Ltd. 257 ITR 88 (Del.); iv) CITVs U P Stat Industrial Corpn. (1997) 225 ITR 703 (S.C.); v) Challapalli Sugars Ltd. Vs CIT (1975) 98 ITR 167 (S.C.); vi) Kedarnath Jute Mfg. Co. Ltd. 82 ITR 363 (S.C.) 7.11 Ld. A.R. submitted that the decision relied…

K.L. Johar & Co. v. DCIT (16 STC 213) — Cited in 3 Judgments | BharatTax