What is Kedarnath Jute Mfg. Co. Ltd. v. CIT authority for?

Tax liability for an item of income or expenditure is determined solely by the provisions of the Income-tax Act. Entries in an assessee's books of account are not conclusive and do not govern the taxability or deductibility of an item, as the legal rights and obligations under the Act prevail.

How many judgments cite Kedarnath Jute Mfg. Co. Ltd. v. CIT?

654 judgments on BharatTax cite Kedarnath Jute Mfg. Co. Ltd. v. CIT (82 ITR 363), spanning 1998 to 2026.

Which sections of the Income Tax Act does Kedarnath Jute Mfg. Co. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 1961, Section 37(1), Section 43B, Section 14A, Section 115JB.

Kedarnath Jute Mfg. Co. Ltd. v. CIT (82 ITR 363)

The ACIT, Central Caircle-2(2) vs. M/S. Mardia Chemicals Ltd

In the result, the appeal of revenue is dismissed

ITA 855/AHD/2004[2000-01]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2000-01

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: NoneFor Respondent: Shri Vinod Tanwani, CIT.D.R

Section 143(3)

…. The first concept is the method of accounting regularly employed by an assessee and the second concept is the method of maintaining books of accounts. Both these concepts are distinct and different as explained in the case of Kedarnath Jute Mfg. & Co. Ltd. (82 ITR 363) in which it is held as follows:- "Whether the assessee is entitled to a particular deduction or not will depend on the provision of law relating thereto and not on the view which the assessee might take of his rights nor can the existence or absence of entries in the books of account be decisive or conclusive in the matter." [B] While it true tha…

The ACIT, Central Circle-2(2) vs. M/S. Mardia Chemicals Ltd

In the result, the appeal of revenue is dismissed

ITA 3210/AHD/2003[1999-2000]Status: DisposedITAT Ahmedabad28 Jan 2022AY 1999-2000

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: NoneFor Respondent: Shri Vinod Tanwani, CIT.D.R

Section 143(3)

…. The first concept is the method of accounting regularly employed by an assessee and the second concept is the method of maintaining books of accounts. Both these concepts are distinct and different as explained in the case of Kedarnath Jute Mfg. & Co. Ltd. (82 ITR 363) in which it is held as follows:- "Whether the assessee is entitled to a particular deduction or not will depend on the provision of law relating thereto and not on the view which the assessee might take of his rights nor can the existence or absence of entries in the books of account be decisive or conclusive in the matter." [B] While it true tha…

The ACIT, Central Circle-2(2) vs. M/S. Mardia Chemicals Ltd

In the result, the appeal of revenue is dismissed

ITA 3209/AHD/2003[98-99]Status: DisposedITAT Ahmedabad28 Jan 2022

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: NoneFor Respondent: Shri Vinod Tanwani, CIT.D.R

Section 143(3)

…. The first concept is the method of accounting regularly employed by an assessee and the second concept is the method of maintaining books of accounts. Both these concepts are distinct and different as explained in the case of Kedarnath Jute Mfg. & Co. Ltd. (82 ITR 363) in which it is held as follows:- "Whether the assessee is entitled to a particular deduction or not will depend on the provision of law relating thereto and not on the view which the assessee might take of his rights nor can the existence or absence of entries in the books of account be decisive or conclusive in the matter." [B] While it true tha…

The ACIT, Central Circle-2(2) vs. M/S. Mardia Chemicals Ltd

In the result, the appeal of revenue is dismissed

ITA 3208/AHD/2003[97-98]Status: DisposedITAT Ahmedabad28 Jan 2022

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: NoneFor Respondent: Shri Vinod Tanwani, CIT.D.R

Section 143(3)

…. The first concept is the method of accounting regularly employed by an assessee and the second concept is the method of maintaining books of accounts. Both these concepts are distinct and different as explained in the case of Kedarnath Jute Mfg. & Co. Ltd. (82 ITR 363) in which it is held as follows:- "Whether the assessee is entitled to a particular deduction or not will depend on the provision of law relating thereto and not on the view which the assessee might take of his rights nor can the existence or absence of entries in the books of account be decisive or conclusive in the matter." [B] While it true tha…

The ACIT, Cen- Cir 2(2), Ahmedabad vs. M/S Mardia Chemicals Ltd, Ahmedabad

In the result, the appeal of revenue is dismissed

ITA 3437/AHD/2002[93-94]Status: DisposedITAT Ahmedabad28 Jan 2022

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: NoneFor Respondent: Shri Vinod Tanwani, CIT.D.R

Section 143(3)

…. The first concept is the method of accounting regularly employed by an assessee and the second concept is the method of maintaining books of accounts. Both these concepts are distinct and different as explained in the case of Kedarnath Jute Mfg. & Co. Ltd. (82 ITR 363) in which it is held as follows:- "Whether the assessee is entitled to a particular deduction or not will depend on the provision of law relating thereto and not on the view which the assessee might take of his rights nor can the existence or absence of entries in the books of account be decisive or conclusive in the matter." [B] While it true tha…

Dy. Commissioner of Income Tax, Circle-3(2), Hyderabad vs. Suryakiran International Limited, Secundrabad

In the result, the appeal of revenue is allowed

ITA 1772/HYD/2019[2007-08]Status: DisposedITAT Hyderabad27 Jan 2022AY 2007-08

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy(Through Video Conference) Dy. Commissioner Of Vs. M/S. Surya Kiran International Income Tax, Circle 3(2), Ltd., Secunderabad. Hyderabad. Pan Aagcs9217C Appellant Respondent

For Appellant: Shri T. Sunil Goutam (D.R.)For Respondent: Shri S. Rama Rao, Advocate

Section 143(1)Section 143(3)

…with the Income Tax Act and he further submitted that the entries made in the Books of Accounts are not relevant. The learned counsel for the assessee also relied on the Hon’ble Apex Court decision in the case of Kedarnath Jute Manufacturing Co. Ltd. Vs. CIT 82 ITR 363 (SC). In this case, it is only a mistake of the assessee-company made same entries wrongly in the Books of Accounts. Therefore the hon'ble apex court held that itself is not sufficient to determine the income under income tax Act but in the present case on hand, Annual Report was certified by the Chartered Accountant as well as signed by the Direc…

ACIT Circle-2, Allahabad vs. M/S Sherwani Sugar Syndicate Ltd., Allahabad

In the result, appeal filed by the Revenue in ITA No

ITA 227/ALLD/2016[1997-98]Status: DisposedITAT Allahabad24 Dec 2021AY 1997-98

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

For Appellant: Sh. A.K. Singh, Sr. DRFor Respondent: Sh. Ashish Bansal Adv

Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 1997-98 The Assistant Commissioner of v. M/s Shervani Sugar Syndicate Income-tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. PAN/GIR: 19-653-CV-3480 New PAN: Not Available (Appellant) (Respondent) Appellant by: Sh. A.K. Singh, Sr. DR Respondent by: Sh. Ashish Bansal Adv. Date of hearing: 14.12. 2021 Date of pronouncement: 24.12.2021 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, f…

Tremco Roffing & Facility Services Pvt Ltd, Chennai vs. ACIT, Corp Cir-3(1), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 3350/CHNY/2018[2012-12]Status: DisposedITAT Chennai22 Dec 2021AY 2012-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.3350/Chny/2018 िनधा"रण वष" /Assessment Year: 2012-13 M/S. Tremco Roofing & Facility The Asst. Commissioner Of Services Pvt. Ltd., Income Tax, No.60, B-1, First Floor, Vs. Corporate Circle-3(1), Ganesh Towers, First Avenue, Chennai. 100 Feet Road, Ashok Nagar, Chennai – 600 083. [Pan: Aadct 5389H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Farookh Irani, Advocate ""थ" की ओर से /Respondent By : Shri S. Bharath, Cit सुनवाई की तारीख/Date Of Hearing : 25.10.2021 घोषणा की तारीख /Date Of Pronouncement : 22.12.2021 आदेश / O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Chennai In I.T.A No.85/2016-17 Dated 26.09.2018 Relevant To The Assessment Year 2012- 13. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: “Based On The Facts & In The Circumstances Of The Case & In Law, Tremco Roofing & Facility Services Private Limited (Hereinafter Referred To As 'The Appellant') Craves Leave To Prefer An Appeal Against The Order Dated 26 September 2018

For Appellant: Shri Farookh Irani, AdvocateFor Respondent: Shri S. Bharath, CIT

Section 250

…2 Taxman 61 (SC); 10. CIT vs Metal Box India Ltd (192) 63 taxman 160 (Cal. HC); 11. Calcutta Co Ltd vs CIT [1959] 37 ITR 1 (SC); 12. ITO vs Andhra Pradesh Paper Mills Ltd (1991) 38 ITD 1 (Hyderabad Special Bench); 13. Kedarnath Jute Mfg. Co. Ltd vs CIT (1971) 82 ITR 363 (SC); 14. Principal CIT vs Haryana warehousing Corporation (2017) 77 taxmann.com 43 (Punjab & Haryana HC). The ld. Counsel for the assessee has submitted that the provision made by the assessee is as per AS-7 and also CBDT Circular, supra, and further based on the judicial precedence. Therefore, he submitted, the provisions for the loss booked by…

M/S. Middleby Celforts Innovations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(2), Bangalore

In the result, appeal for the Assessment Year 2014-15 is treated as partly allowed for statistical purposes

ITA 955/BANG/2019[2016-17]Status: DisposedITAT Bangalore20 Dec 2021AY 2016-17

Bench: Shri N.V. Vasudevanand Shrichanda Poojari

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 2

…im a deduction to which it is legally entitled to. Hence, the alternate claim made by the assessee is genuine and should be allowed. The learned counsel relied on the decision of Hon’ble Supreme Court in the case of Kedarnath Jute Mfg. Co. Ltd. vs. CIT [1971] 82 ITR 363 (SC) wherein it was held that an assessee who follows the mercantile system of accounting will be entitled for deduction of an expense which has accrued during the year from the profits and gains of the business if it is allowed under law irrespective of the fact that the assesse has not made a provision in its book of accounts for such expenditur…

M/S. Middleby Celforts Innovations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(2), Bangalore

In the result, appeal for the Assessment Year 2014-15 is treated as partly allowed for statistical purposes

ITA 954/BANG/2019[2015-16]Status: DisposedITAT Bangalore20 Dec 2021AY 2015-16

Bench: Shri N.V. Vasudevanand Shrichanda Poojari

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 2

…im a deduction to which it is legally entitled to. Hence, the alternate claim made by the assessee is genuine and should be allowed. The learned counsel relied on the decision of Hon’ble Supreme Court in the case of Kedarnath Jute Mfg. Co. Ltd. vs. CIT [1971] 82 ITR 363 (SC) wherein it was held that an assessee who follows the mercantile system of accounting will be entitled for deduction of an expense which has accrued during the year from the profits and gains of the business if it is allowed under law irrespective of the fact that the assesse has not made a provision in its book of accounts for such expenditur…

M/S. Middleeby Celforts Innovations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(2), Bangalore

In the result, appeal for the Assessment Year 2014-15 is treated as partly allowed for statistical purposes

ITA 953/BANG/2019[2014-15]Status: DisposedITAT Bangalore20 Dec 2021AY 2014-15

Bench: Shri N.V. Vasudevanand Shrichanda Poojari

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 2

…im a deduction to which it is legally entitled to. Hence, the alternate claim made by the assessee is genuine and should be allowed. The learned counsel relied on the decision of Hon’ble Supreme Court in the case of Kedarnath Jute Mfg. Co. Ltd. vs. CIT [1971] 82 ITR 363 (SC) wherein it was held that an assessee who follows the mercantile system of accounting will be entitled for deduction of an expense which has accrued during the year from the profits and gains of the business if it is allowed under law irrespective of the fact that the assesse has not made a provision in its book of accounts for such expenditur…

63 Moons Technologies Ltd. (Formerly Known As Financial Technologies (India) Ltd.), Mumbai vs. DCIT, Cent. Cir. - 8(3), Mumbai

In the result, assessee’s appeals are partly allowed

ITA 4775/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 Dec 2021AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

For Appellant: Shri Chetan A.KariaFor Respondent: Shri Vatsalya Saxena

Section 14ASection 14A(1)Section 40Section 92C

…provision of law relating thereto and not on the view which the assessee might take of his rights nor can the existence or absence of entries in the books of account be decisive or conclusive in the matter. [See Kedarnath Jute Manufacturing Co. Ltd. vs. CIT - 82 ITR 363- SC]. Considering the purpose of the bonds aforesaid, the premium would be allowable as deduction subject however to the principle of proportionate write off over its period. [See Madras Industrial Investment Corporation Ltd, V. CIT - 225 ITR 802 - SC in the context of write off of the discount on debentures proportionately each year over the per…

Torrent Power Ltd., Ahmedabad vs. The ACIT., Range-8, Ahmedabad

In the result cross objection filed by the assessee is partly allowed for statistical purposes

ITA 776/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad08 Dec 2021AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vinod Tanwani, CIT.D.R

Section 143(3)Section 254

…criteria to allow or to disallow the claim of the assessee until and unless it contravenes the provisions of law. In holding so we draw support and guidance from the judgment of Hon’ble Supreme Court in case of Kedarnath Jute Mfg. Co. Ltd. vs. CIT reported in 82 ITR 363, where the Hon’ble Apex court held as under: Whether the assessee is entitled to a particular deduction or not will depend on the provision of law relating thereto and not on the view which the assessee might taken of its right nor can the existence or absence of entries in the books of account be decisive or conclusive in the matter. 13.7 Moving…

Jindal Steel & Power Ltd., New Delhi vs. Addl. CIT, Haryana

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 4185/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

…dependent on the treatment followed for the same in the books of accounts. 92 ITA. No. 167/Del/2009 & 7 ors. Reliance in this regard was placed on following decisions: • Sutlej Cotton Mills Ltd. v. CIT: 116 ITR 1 (SC) • Kedarnath Jute Mfg. Co. Ltd. v. CIT: 82 ITR 363 (SC) • AS-19 on accounting for leases classifies lease transactions for accounting purposes as under: (i) Finance Lease (ii) Operating Lease Finance Lease, in AS-19, is described as a lease that transfers substantially all the risks and rewards in respect of ownership of an asset; title may or may not be transferred under such lease. An operating…

DCIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 4067/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

…dependent on the treatment followed for the same in the books of accounts. 92 ITA. No. 167/Del/2009 & 7 ors. Reliance in this regard was placed on following decisions: • Sutlej Cotton Mills Ltd. v. CIT: 116 ITR 1 (SC) • Kedarnath Jute Mfg. Co. Ltd. v. CIT: 82 ITR 363 (SC) • AS-19 on accounting for leases classifies lease transactions for accounting purposes as under: (i) Finance Lease (ii) Operating Lease Finance Lease, in AS-19, is described as a lease that transfers substantially all the risks and rewards in respect of ownership of an asset; title may or may not be transferred under such lease. An operating…

Jindal Steel & Power Ltd., New Delhi vs. DCIT, Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 2280/DEL/2011[2007-08]Status: DisposedITAT Delhi01 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

…dependent on the treatment followed for the same in the books of accounts. 92 ITA. No. 167/Del/2009 & 7 ors. Reliance in this regard was placed on following decisions: • Sutlej Cotton Mills Ltd. v. CIT: 116 ITR 1 (SC) • Kedarnath Jute Mfg. Co. Ltd. v. CIT: 82 ITR 363 (SC) • AS-19 on accounting for leases classifies lease transactions for accounting purposes as under: (i) Finance Lease (ii) Operating Lease Finance Lease, in AS-19, is described as a lease that transfers substantially all the risks and rewards in respect of ownership of an asset; title may or may not be transferred under such lease. An operating…

ACIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 2230/DEL/2011[2007-08]Status: DisposedITAT Delhi01 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

…dependent on the treatment followed for the same in the books of accounts. 92 ITA. No. 167/Del/2009 & 7 ors. Reliance in this regard was placed on following decisions: • Sutlej Cotton Mills Ltd. v. CIT: 116 ITR 1 (SC) • Kedarnath Jute Mfg. Co. Ltd. v. CIT: 82 ITR 363 (SC) • AS-19 on accounting for leases classifies lease transactions for accounting purposes as under: (i) Finance Lease (ii) Operating Lease Finance Lease, in AS-19, is described as a lease that transfers substantially all the risks and rewards in respect of ownership of an asset; title may or may not be transferred under such lease. An operating…

Jindal Steel & Power Ltd., Haryana vs. DCIT, Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 413/DEL/2010[2006-07]Status: DisposedITAT Delhi01 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

…dependent on the treatment followed for the same in the books of accounts. 92 ITA. No. 167/Del/2009 & 7 ors. Reliance in this regard was placed on following decisions: • Sutlej Cotton Mills Ltd. v. CIT: 116 ITR 1 (SC) • Kedarnath Jute Mfg. Co. Ltd. v. CIT: 82 ITR 363 (SC) • AS-19 on accounting for leases classifies lease transactions for accounting purposes as under: (i) Finance Lease (ii) Operating Lease Finance Lease, in AS-19, is described as a lease that transfers substantially all the risks and rewards in respect of ownership of an asset; title may or may not be transferred under such lease. An operating…

DCIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 341/DEL/2010[2006-07]Status: DisposedITAT Delhi01 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

…dependent on the treatment followed for the same in the books of accounts. 92 ITA. No. 167/Del/2009 & 7 ors. Reliance in this regard was placed on following decisions: • Sutlej Cotton Mills Ltd. v. CIT: 116 ITR 1 (SC) • Kedarnath Jute Mfg. Co. Ltd. v. CIT: 82 ITR 363 (SC) • AS-19 on accounting for leases classifies lease transactions for accounting purposes as under: (i) Finance Lease (ii) Operating Lease Finance Lease, in AS-19, is described as a lease that transfers substantially all the risks and rewards in respect of ownership of an asset; title may or may not be transferred under such lease. An operating…

ACIT, Hisar vs. M/S Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 220/DEL/2009[2003-04]Status: DisposedITAT Delhi01 Dec 2021AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

…dependent on the treatment followed for the same in the books of accounts. 92 ITA. No. 167/Del/2009 & 7 ors. Reliance in this regard was placed on following decisions: • Sutlej Cotton Mills Ltd. v. CIT: 116 ITR 1 (SC) • Kedarnath Jute Mfg. Co. Ltd. v. CIT: 82 ITR 363 (SC) • AS-19 on accounting for leases classifies lease transactions for accounting purposes as under: (i) Finance Lease (ii) Operating Lease Finance Lease, in AS-19, is described as a lease that transfers substantially all the risks and rewards in respect of ownership of an asset; title may or may not be transferred under such lease. An operating…

Kedarnath Jute Mfg. Co. Ltd. v. CIT

What is Kedarnath Jute Mfg. Co. Ltd. v. CIT authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Kedarnath Jute Mfg. Co. Ltd. v. CIT

The ACIT, Central Caircle-2(2) vs. M/S. Mardia Chemicals Ltd

The ACIT, Central Circle-2(2) vs. M/S. Mardia Chemicals Ltd

The ACIT, Central Circle-2(2) vs. M/S. Mardia Chemicals Ltd

The ACIT, Central Circle-2(2) vs. M/S. Mardia Chemicals Ltd

The ACIT, Cen- Cir 2(2), Ahmedabad vs. M/S Mardia Chemicals Ltd, Ahmedabad

Dy. Commissioner of Income Tax, Circle-3(2), Hyderabad vs. Suryakiran International Limited, Secundrabad

ACIT Circle-2, Allahabad vs. M/S Sherwani Sugar Syndicate Ltd., Allahabad

Tremco Roffing & Facility Services Pvt Ltd, Chennai vs. ACIT, Corp Cir-3(1), Chennai

M/S. Middleby Celforts Innovations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(2), Bangalore

M/S. Middleby Celforts Innovations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(2), Bangalore

M/S. Middleeby Celforts Innovations Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(2), Bangalore

63 Moons Technologies Ltd. (Formerly Known As Financial Technologies (India) Ltd.), Mumbai vs. DCIT, Cent. Cir. - 8(3), Mumbai

Torrent Power Ltd., Ahmedabad vs. The ACIT., Range-8, Ahmedabad

Jindal Steel & Power Ltd., New Delhi vs. Addl. CIT, Haryana

DCIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

Jindal Steel & Power Ltd., New Delhi vs. DCIT, Hisar

ACIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

Jindal Steel & Power Ltd., Haryana vs. DCIT, Hisar

DCIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

ACIT, Hisar vs. M/S Jindal Steel & Power Ltd., Hisar