Karamchari Union v. Union of India

243 ITR 143Supreme Court of India2000#13822 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2018.

Judgments citing Karamchari Union v. Union of India

Suresh A Shroff & Co., Mumbai vs. Asst CIT Cir 11(3), Mumbai

In the result both the appeals of the assessee for AY 2011-12 and 2012-13 respectively are allowed for statistical purposes

ITA 76/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Jul 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.76 & 77/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12& 2012-13) बिाम/ Suresh A Shroff & Co.(Now Acit Cir 11(3) Known As „Bohimia Realty Mumbai The Firm‟) V. 41/42, Lloyds Centre Point, Appa Saheb Marathemarg, Prabhadevi , Mumbai- 400025 स्थायी ऱेखा सं./ Pan : Aabfs1859A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Amit SinghaniaFor Respondent: Shri. V. Justin
Section 143(3)Section 14ASection 234B

…ny hardship is caused due to operation law, the remedy does not lie with any appellate authority. Equity and hardship cannot be the ground for interpretation of law. Useful reference may be made to decisions of Hon'ble Supreme Court in Karmachari Union v.UOI (243 ITR 143) and Tarulata Syarn v.CIT (108 ITR 345). In view of the above factual and legal positions, the disallowance made by tiie AO is sustained and the grounds are dismissed”. 6. Aggrieved by the appellate order dated 30.10.2015 passed by learned CIT(A) for AY 2011-12, the assessee has come in an appeal before the tribunal and the main bone of contentio…

Eih Ltd., New Delhi vs. ITO, Delhi

In the result, the appeals of the assessee are allowed

ITA 2642/DEL/2015[2004-05 (F.Y. 2003-04)]Status: DisposedITAT Delhi14 Feb 2017

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 133ASection 192Section 201(1)

…se and Quality Inn Southern Star (cited supra) were held to be distinguishable on facts and hence reliance on these decisions was held to be misplaced. Relying upon the decision of the Apex Court in the case of Karamchari Union vs Union of India and Others 243 ITR 143 (SC), it was held that the advantage of the Hotel employees in the form of monies received as tips would be covered by the inclusive definition of ‘salary’. Accordingly, the assessee was held to have failed to deduct tax as required u/s 201(1) of the Act for the years under consideration by separate orders for the years under consideration. 4.…

The Commissioner of Income Tax-II vs. Mckinsey Knowledge Centre India Pvt.Ltd

ITA/217/2014HC Delhi27 Mar 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 10ASection 143(1)Section 143(2)Section 260ASection 92C

…by the company in general but the nature of services being exported or transmitted outside of India; and whether or not it falls within the ambit of „services of 1 [1956] 30 ITR 163 (SC) 2 [2000] 243 ITR 143 (SC) ITA 217/2014 Page 5 similar nature‟ within the meaning of Explanation – 2, to Section 10A of the Act. The provision reads as follows: “10A. Special provision in respect of newly established undertakings in free trade zones, etc. (1) Subject to the provisions of this section, a deduction of such profits and gains as are der…

The Commissioner of Income Tax-II vs. Mckinsey Knowledge Centre India Pvt. Ltd

ITA-217/2014HC Delhi27 Mar 2015
Section 10ASection 143(1)Section 143(2)Section 260ASection 92C

…by the company in general but the nature of services being exported or transmitted outside of India; and whether or not it falls within the ambit of „services of 1 [1956] 30 ITR 163 (SC) 2 [2000] 243 ITR 143 (SC) 2015:DHC:3029-DB ITA 217/2014 Page 5 similar nature‟ within the meaning of Explanation – 2, to Section 10A of the Act. The provision reads as follows: “10A. Special provision in respect of newly established undertakings in free trade zones, etc. (1) Subject to the provisions of this section, a deduction of such profits and…

Yoshio Kubo vs. Commissioner of Income Tax

The appeals are disposed of accordingly

ITA-441/2003HC Delhi31 Jul 2013

…cated in that decision, i.e. whether the payment ―vests‖ in the employee. What is determinative, submitted the revenue‘s counsel, is the purpose or objective of the expenditure. Taking a cue from the decision reported as Karamchari Union v Union of India (243 ITR 143). Counsel placed reliance on the term ―vested interest‖ in Black‘s Law Dictionary to say that even that term comprehends deferred enjoyment of an advantage or benefit. The definition of the term ―vested right‖ in Blakck‘s Law Dictionary is as follows: “A present right or title to a thing which carries with it an existing right of alienati…

Yoshio Kubo vs. Commissioner of Income Tax

The appeals are disposed of accordingly

ITA - 441 / 2003HC Delhi31 Jul 2013

…cated in that decision, i.e. whether the payment ―vests‖ in the employee. What is determinative, submitted the revenue‘s counsel, is the purpose or objective of the expenditure. Taking a cue from the decision reported as Karamchari Union v Union of India (243 ITR 143). Counsel placed reliance on the term ―vested interest‖ in Black‘s Law Dictionary to say that even that term comprehends deferred enjoyment of an advantage or benefit. The definition of the term ―vested right‖ in Blakck‘s Law Dictionary is as follows: “A present right or title to a thing which carries with it an existing right of alienati…

Yoshio Kubo vs. Commissioner of Income Tax

The appeals are disposed of accordingly

ITA/441/2003HC Delhi31 Jul 2013

…cated in that decision, i.e. whether the payment ―vests‖ in the employee. What is determinative, submitted the revenue‘s counsel, is the purpose or objective of the expenditure. Taking a cue from the decision reported as Karamchari Union v Union of India (243 ITR 143). Counsel placed reliance on the term ―vested interest‖ in Black‘s Law Dictionary to say that even that term comprehends deferred enjoyment of an advantage or benefit. The definition of the term ―vested right‖ in Blakck‘s Law Dictionary is as follows: “A present right or title to a thing which carries with it an existing right of alienati…

Karamchari Union v. Union of India (243 ITR 143) — Cited in 7 Judgments | BharatTax