Kasinka Trading v. Union of India

1 SCC 274Reported decision1995#11954 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2021.

Judgments citing Kasinka Trading v. Union of India

Canon India Pvt. Ltd., Gurgaon vs. ACIT, National Faceless Assesment Center, New Delhi

In the result the appeal of the assessee in ITA

ITA 468/DEL/2021[2004-05]Status: DisposedITAT Delhi20 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2004-05]

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 10ASection 115JSection 143(3)Section 244A

…oviding for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supra), a case arising under Customs Act at para 21 has held as under: 'Th…

DCIT, New Delhi vs. M/S. Hcl Comnet Systems & Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 922/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…oviding for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supra), a case arising under Customs Act at para 21 has held as under: 'Th…

M/S. Hcl Comnet Systems and Services Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 835/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…oviding for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supra), a case arising under Customs Act at para 21 has held as under: 'Th…

ACIT, New Delhi vs. M/S. Hcl Comnet Systems and Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 5924/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…oviding for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supra), a case arising under Customs Act at para 21 has held as under: 'Th…

M/S. Hcl Comnet Systems and Services Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5555/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…oviding for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supra), a case arising under Customs Act at para 21 has held as under: 'Th…

DCIT, New Delhi vs. Hcl Comnet Systems & Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 6181/DEL/2013[2006-07]Status: DisposedITAT Delhi25 Jun 2020AY 2006-07

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…oviding for such relief, then the assessee would be entitled to such relief. 53. Relying on the judgments in the case of Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989] 4 SCC 592, and in the case of Kasinka Trading v. Union of India [1995] 1 SCC 274, it was held that merely because exemption has been granted in respect of the taxability of particular source of income, it cannot be formulated that the entity is not liable to tax as contended by the respondents. 54. In fact the Apex Court in the case of Kasinka Trading (supra), a case arising under Customs Act at para 21 has held as under: 'Th…

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

ITTA/455/2017HC Telangana06 Jul 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

…1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 134 of 2016 M/s. Ramkrishna Forgings Limited registered office at Ramkrishna Chambers, 72, Shakespeare Sarani, Kolkata and its works at Baliguma, Kolabira, Seraikela Kharswan through its Senior General Manager (Finance), Rahul Kumar Bagaria ..... … Petitioner Versus 1. The State of Jharkhand through the Secretary, Finance Department, Project Building, HEC, Dhurwa, Ranchi 2. Commissioner of Commercial Taxes, Project Build…

S.l. Shiva Raj vs. Commissioner of Income Tax

ITTA/134/2016HC Telangana14 Jul 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 134 of 2016 M/s. Ramkrishna Forgings Limited registered office at Ramkrishna Chambers, 72, Shakespeare Sarani, Kolkata and its works at Baliguma, Kolabira, Seraikela Kharswan through its Senior General Manager (Finance), Rahul Kumar Bagaria ..... … Petitioner Versus 1. The State of Jharkhand through the Secretary, Finance Department, Project Building, HEC, Dhurwa, Ranchi 2. Commissioner of Commercial Taxes, Project Build…

Kasinka Trading v. Union of India (1 SCC 274) — Cited in 8 Judgments | BharatTax