Krishi Utpadan Mandi Samiti v. UOI

267 ITR 460High Court2004#20312 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Krishi Utpadan Mandi Samiti v. UOI

NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. CHIEF COMMISSIONER OF INCOME TAX

C.A. No.-000792-000793 - 2014Supreme Court02 Jul 2018

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

Section 10Section 10(20)Section 131Section 142Section 142(1)Section 194ASection 3

…ng back to Section 10(20) as amended by Finance Act, 2002, the same has also come for consideration before different High Courts. A Division Bench of the Allahabad High court in Krishi Utpadan Mandi Samiti vs. Union of India and another, (2004) 267 ITR 460 stated following: “A bare perusal of the Explanation of Section 10(20) shows that now only four entities are local authorities for the purpose of Section 10(20), namely, (i) Panchayat, (ii) Municipality; (iii) Municipal Committee and District Board; (iv) Cantonment Board Krishi Utpadan Mandi Samiti is not one of the entities…

ADARSH KUMAR,NEW DELHI vs. DCIT, NEW DELHI

ITA 5096/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Nov 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…islation are used in their technical meaning if they have acquired one, or otherwise in their ordinary meaning, and the second is that the phrases and sentences are to be construed according to the rules of grammar. Krishi Utpadan Mandi Samiti vs. UOI (2004) 267 ITR 460 (All.) Pure, simple and grammatical sense of language used by Legislature is best way of understanding as to what Legislature intended. Coal Mines Officers' Association of India v. UOI (2004) 266 ITR 429 (Cal.) If the language of the statute is clear and unambiguous, words must be understood in their plain meaning. The wordings of the Act mu…

ADARSH KUMAR,NEW DELHI vs. DCIT, NEW DELHI

ITA 5095/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…islation are used in their technical meaning if they have acquired one, or otherwise in their ordinary meaning, and the second is that the phrases and sentences are to be construed according to the rules of grammar. Krishi Utpadan Mandi Samiti vs. UOI (2004) 267 ITR 460 (All.) Pure, simple and grammatical sense of language used by Legislature is best way of understanding as to what Legislature intended. Coal Mines Officers' Association of India v. UOI (2004) 266 ITR 429 (Cal.) If the language of the statute is clear and unambiguous, words must be understood in their plain meaning. The wordings of the Act mu…

ITO WARD 17 (4) vs. VITAL COMMUNICATION LTD,

In the result, the Appeal filed by the Revenue stand dismissed

ITA 2448/DEL/2007[2003-2004]Status: DisposedITAT Delhi15 Jun 2016AY 2003-2004

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2003-04

For Appellant: Dr. Rakesh Gupta, & Somil Aggarwal, AdvsFor Respondent: Ms. Paramita M. Biswas, CIT(DR)
Section 115JSection 142(2)Section 143(1)Section 143(2)Section 143(3)Section 68

…DELHI). - Cash credits - Share application moneys received by assessee company - Finding that identify of creditors had been established - Tribunal justified in deleting addition to income - Income Tax Act, 1961 s. 68 - CIT V. DOWN TOWN HOSPITAL PVT.LTD. 267 ITR 460 (ALL). CASH CREDIT - Share application money-assessee - company having proved the existence of two companies which had paid share application money to it through 13 cheques, it had discharged its onus of proving the identity and creditworthiness of both the creditors as well as the genuineness of the transaction and therefore, no addition cou…

Krishi Utpadan Mandi Samiti v. UOI (267 ITR 460) — Cited in 4 Judgments | BharatTax