Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd. v. DCIT (Pune Tribunal)

148 ITD 372Income Tax Appellate Tribunal#14930 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2019.

Judgments citing Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd. v. DCIT (Pune Tribunal)

Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, Ward- 27(4), New Delhi

ITA 2561/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Sept 2019AY 2013-14

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…n which the income never reaches the assessee, who even if he were to collect it, does so, not as part of his income, but for and on behalf of the person to whom it is payable.‖ ii. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd vs. DCIT (Pune Tribunal) 148 ITD 372 ―Now the question before us is whether this collection made towards "ADF" by the assessee sugar factory is impressed with the specific obligation or assessee hold this money as a trustee as held in the case of Bijli Cotton Mills (P.) Ltd. (supra)? Our answer is yes. In this case, even if initially it was by way of discretion the Sugar Co-operativ…

Yum Restaurants Marketing Pvt Ltd vs. ITO Ward 18 (4)

ITA 938/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Sept 2019AY 2003-2004

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…n which the income never reaches the assessee, who even if he were to collect it, does so, not as part of his income, but for and on behalf of the person to whom it is payable.‖ ii. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd vs. DCIT (Pune Tribunal) 148 ITD 372 ―Now the question before us is whether this collection made towards "ADF" by the assessee sugar factory is impressed with the specific obligation or assessee hold this money as a trustee as held in the case of Bijli Cotton Mills (P.) Ltd. (supra)? Our answer is yes. In this case, even if initially it was by way of discretion the Sugar Co-operativ…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5895/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Sept 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…n which the income never reaches the assessee, who even if he were to collect it, does so, not as part of his income, but for and on behalf of the person to whom it is payable.‖ ii. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd vs. DCIT (Pune Tribunal) 148 ITD 372 ―Now the question before us is whether this collection made towards "ADF" by the assessee sugar factory is impressed with the specific obligation or assessee hold this money as a trustee as held in the case of Bijli Cotton Mills (P.) Ltd. (supra)? Our answer is yes. In this case, even if initially it was by way of discretion the Sugar Co-operativ…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5894/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…n which the income never reaches the assessee, who even if he were to collect it, does so, not as part of his income, but for and on behalf of the person to whom it is payable.‖ ii. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd vs. DCIT (Pune Tribunal) 148 ITD 372 ―Now the question before us is whether this collection made towards "ADF" by the assessee sugar factory is impressed with the specific obligation or assessee hold this money as a trustee as held in the case of Bijli Cotton Mills (P.) Ltd. (supra)? Our answer is yes. In this case, even if initially it was by way of discretion the Sugar Co-operativ…

ITO, New Delhi vs. M/S. Yum Restaurant Marketing Pvt. Ltd., Gurgaon

ITA 5735/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…n which the income never reaches the assessee, who even if he were to collect it, does so, not as part of his income, but for and on behalf of the person to whom it is payable.‖ ii. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd vs. DCIT (Pune Tribunal) 148 ITD 372 ―Now the question before us is whether this collection made towards "ADF" by the assessee sugar factory is impressed with the specific obligation or assessee hold this money as a trustee as held in the case of Bijli Cotton Mills (P.) Ltd. (supra)? Our answer is yes. In this case, even if initially it was by way of discretion the Sugar Co-operativ…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 4079/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Sept 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…n which the income never reaches the assessee, who even if he were to collect it, does so, not as part of his income, but for and on behalf of the person to whom it is payable.‖ ii. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd vs. DCIT (Pune Tribunal) 148 ITD 372 ―Now the question before us is whether this collection made towards "ADF" by the assessee sugar factory is impressed with the specific obligation or assessee hold this money as a trustee as held in the case of Bijli Cotton Mills (P.) Ltd. (supra)? Our answer is yes. In this case, even if initially it was by way of discretion the Sugar Co-operativ…

Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd. v. DCIT (Pune Tribunal) (148 ITD 372) — Cited in 6 Judgments | BharatTax