Lakshminarayan Ram Gopal & Son Ltd. v. Government of Hyderabad

25 ITR 449Supreme Court of India1954#5479 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Lakshminarayan Ram Gopal & Son Ltd. v. Government of Hyderabad · 25 ITR 449 · 1954 · section 6(1)(c) · non-resident · residential status

Sections most often in play

Section 143(3)Section 6(1)(c)Section 115CSection 132Section 132(4)Section 142(1)Section 143(2)Section 153A

Issues it is cited on

section 6(1)section 158bbretracted statementsection 69bsection 132(1)section 158bsection 158agricultural incomenon-residentsection 132(4)salarysection 115

Judgments citing Lakshminarayan Ram Gopal & Son Ltd. v. Government of Hyderabad

Ngc Network Asia Llc, Mumbai vs. Jdit (It) RG 4, Mumbai

In the result, both the appeals filed by the assessee are treated as partly allowed for statistical purposes

ITA 7631/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri B.R.Baskaran (Am) & Amit Shukla, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं अमित शुक्ऱा, न्याययक सदस्य के समक्ष आमकय अऩीर सं./I.T.A. No.7994/Mum/2011 & Ita No.7631/Mum/2012 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09) बनाम/ Ngc Network Asia Llc, Joint Director Of Income Tax C/O S R Batliboi & Co., (International Taxation), Vs. 14Th Floor, The Ruby, Range-4, Senapati Bapat Marg, Scindia House, Tulsi Pipe Road, Ballard Estate, Dadar (W), Mumbai-400038. Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan: Aabcn3136G अऩीरधथी ओय से / Appellant By Shri Porus Kaka & Ms.Sheetal Shah प्रत्मथी की ओय से/Rspondent By Ms.Vandana Sagar सुनवधई की तधयीख / Date Of Hearing : 4.9.2015 घोषणध की तधयीख /Date Of Pronouncement : 16.12.2015 आदेश / O R D E R Per B.R. Baskaran (Am) These Are The Two Appeals Filed By The Assessee Against The Assessment Orders Passed For Assessment Years 2007-08 & 2008-09 In Pursuance Of Directions Issued By The Dispute Resolution Panel (Drp). Since Issues Urged In These Two Appeals Are Identical In Nature, They Are Being Disposed Of By This Common Order, For The Sake Of Convenience.

Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एऱ” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं अमित शुक्ऱा, न्याययक सदस्य के समक्ष आमकय अऩीर सं./I.T.A. No.7994/Mum/2011 And ITA No.7631/Mum/2012 (ननधधायण वषा / Assessment Year :2007-08 and 2008-09) बनाम/ NGC Network Asia LLC, Joint Director of Income Tax C/o S R Batliboi and Co., (International Taxation), Vs. 14th floor, The Ruby, Range-4, Senapati Bapat Marg, Scindia House, Tulsi Pipe road, Ballard Estate, Dadar (W), Mumbai-400038. Mumbai-400028 (अऩीरधथी /Appellant…