Kashiratn v. ITO

107 ITR 825High Court1977#21917 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing Kashiratn v. ITO

Idea Cellular Ltd, Mumbai vs. ITO (TDS) 1(2)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 3785/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Nov 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Rajesh Kumarita No. 3785/Mum/2016 For (Assessment Year 2012-13) M/S. Vodafone Idea Ltd. Ito (Tds)-1(2)(4), (Formerly Known As Idea 803, K.G. Mittal Ayurvedic Cellular Ltd.), Skyline Icon, Vs. Hospital Building, 1St Floor, 86/92 Andheri Kurla Charni Road (W), Road, Marol Naka, Andheri Mumbai-400002. (E), Mumbai-400059. Pan: Aaacb2100P Appellant Respondent

For Appellant: Shri Ronak Doshi with Shri C.D. Joshi (AR)For Respondent: Shri S. Padmaja CIT-DR with Shri V.K. Agarwal ( Sr DR)

Section 133ASection 191Section 194HSection 201Section 201(1)Section 254(1)

…te for the Revenue is that the Tribunal decided the appeal on 26th Oct., 1976. By that time, the Andhra Pradesh High Court had upheld the validity of s. 140A(3). He drew our attention to the judgment of the Andhra Pradesh High Court in Kashiratn v. ITO (1977) 107 ITR 825 (API. From the report, it appears that the said judgment was delivered on 10th Dec., 1975. Therefore, the Tribunal was not right in proceeding on the basis that only the Madras High Court judgment was in the field and. therefore, it was open to it to proceed on the basis that s. 140A(3) was non-existent. He also submitted that for that reason, th…

DCIT TDS 1(1), Mumbai vs. Bharat Business Channels Ltd, Mumbai

In the result, appeals of the assessee in both the years are allowed

ITA 7047/MUM/2012[2010-11]Status: DisposedITAT Mumbai20 Mar 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 194CSection 194HSection 194JSection 201Section 201(1)

…te for the Revenue is that the Tribunal decided the appeal on 26th Oct., 1976. By that time, the Andhra Pradesh High Court had upheld the validity of s. 140A(3). He drew our attention to the judgment of the Andhra Pradesh High Court in Kashiram vs. ITO (1977) 107 ITR 825 (AP). From the report, it appears that the said judgmen t was delivered on 10th Dec., 1975. Therefore, the Tribunal was not right in proceeding on the basis that only the Madras High Court judgment was in the field and, therefore, it was open to it to proceed on the basis that s. 140A(3) was non-existent. He also submitted that for that reason, t…

M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)

Section 201Section 254Section 40

…cate for the Revenue is that the Tribunal decided the appeal on 26th Oct., 1976. By that time, the Andhra Pradesh High Court had upheld the validity of s. 140A(3). He drew our attention to the judgment of the Andhra Pradesh High Court in Kashiram v.ITO (1977) 107 ITR 825 (AP). From the report, it appears that the said judgment was delivered on 10th Dec., 1975. Therefore, the Tribunal was not right in proceeding on the basis that only the Madras High Court judgment was in the field and, therefore, it was open to it to proceed on the basis that s. 140A(3) was non-existent. He also submitted that for that reason, th…