Ltd. v. Commissioner of Income Tax and Anr., 274 ITR 413 (Delhi) and N. Sundareswaran v. Commissioner of Income-tax

226 ITR 142High Court#13821 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2019.

Judgments citing Ltd. v. Commissioner of Income Tax and Anr., 274 ITR 413 (Delhi) and N. Sundareswaran v. Commissioner of Income-tax

ASSISTANT COMMISSIONER OF INCOME-TAX vs. THERMAX ENGG. CONST. CO. LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 477/PUN/2014[2010-11]Status: DisposedITAT Pune05 Jul 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri R.D. OnkarFor Respondent: Shri Samrat Rahi
Section 251

…that AO has confused the issue of claim of liquidated damages with the issue of claim of bad debts and that the claim of bad debts has been accepted by him. He further submitted that the reliance placed by AO in the case of N. Sundareswaran Vs CIT reported in 226 ITR 142 is misplaced as the facts are distinguishable from the facts of the present case as in that case the contract did not contain provision for liquidated damages and had only dealt with the case where the matter was to be referred to Arbitration. He further submitted that the facts in the case of CIT Vs. Seshasayee Industries Ltd.(242 ITR 691) are d…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. THERMAX ENGG. CONST. CO. LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 476/PUN/2014[2009-10]Status: DisposedITAT Pune05 Jul 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri R.D. OnkarFor Respondent: Shri Samrat Rahi
Section 251

…that AO has confused the issue of claim of liquidated damages with the issue of claim of bad debts and that the claim of bad debts has been accepted by him. He further submitted that the reliance placed by AO in the case of N. Sundareswaran Vs CIT reported in 226 ITR 142 is misplaced as the facts are distinguishable from the facts of the present case as in that case the contract did not contain provision for liquidated damages and had only dealt with the case where the matter was to be referred to Arbitration. He further submitted that the facts in the case of CIT Vs. Seshasayee Industries Ltd.(242 ITR 691) are d…

VASANT J, KHETANI,MUMBAI vs. JCIT 17(3), MUMBAI

In the result, the appeal filed by the assessee in ITA N0

ITA 3340/MUM/2012[2007-08]Status: DisposedITAT Mumbai16 Mar 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3340/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Mr. Vasant J. Khetani, Joint Commissioner Of बनाम/ 255/16, Kamla Sadan, Income Tax-17(3), V. Prof. U.U. Bhatt Marg, Aayakar Bhavan, M.K. Matunga, Road,Mumbai. Mumbai 400 019. "थायी लेखा सं./Pan : Aacpk 4366M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Satya Pal Kumar- (DR)
Section 143(2)Section 143(3)Section 40Section 43Section 43B

…ions:- 1. CIT v. Purushottam Gokuldas (Ker.) 237 ITR 115 2. CIT v. Oriental Motor Car Co.(P.) Ltd. (All.) 124 ITR 74 3. Acentric Chemical Works Ltd. v. DCIT (Guj.) 266 ITR 47 4. CIT v. Highway Construction Co. P. Limited 223 ITR 32 5. N Sundereswaran v. DCIT 226 ITR 142(Ker.) 6. CIT v. Bharat Fire Bricks and Potteryware Private Limited 202 ITR 821(Cal.) 7. Navjivan Roner Flom Pulses Mills Limited v. DCIT 73 ITD 265(Ahd. Trib.) On the basis of facts and circumstances and the judicial pronouncements, the A.O. disallowed the sum of Rs. 12 lacs and added the same to the total income of the assessee , vide assessmen…

NATIONAL AGRICULTURAL CO-OPERATIVE MARKETING FEDERAGIN OF INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI XI & ANR.

ITA/1096/2008HC Delhi03 Jun 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…er v. CIT, 232 ITR 2 (SC); CIT V. Hindustan Housing and Land Development Trust Limited, (1986) 161 ITR 524; Paragon Constructions (I) (P) Ltd. v. Commissioner of Income Tax and Anr., 274 ITR 413 (Delhi) and N. Sundareswaran v. Commissioner of Income-tax, 226 ITR 142 (Kerala). 6. The case of Rama Bai (supra) related to interest on enhanced compensation payable under the Land Acquisition Act on account of the property of the assessee acquired by the Government. Since the property was held transferred to the Government, compensation and solatium allotted to the ITAs No.1096/2008, 1138/2008, & 1146…

NATIONAL AGRICULTURAL CO-OPERATIVE MARKETING FEDERATION OF INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI & ANR.

ITA - 1146 / 2008HC Delhi03 Jun 2011

…. CIT*, 232 ITR 2 (SC); *CIT V. Hindustan Housing and Land Development Trust Limited*, (1986) 161 ITR 524; *Paragon Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.*, 274 ITR 413 (Delhi) and *N. Sundareswaran v. Commissioner of Income-tax*, 226 ITR 142 (Kerala). - 6. The case of *Rama Bai* (supra) related to interest on enhanced compensation payable under the Land Acquisition Act on account of the property of the assessee acquired by the Government. Since the property was held transferred to the Government, compensation and solatium allotted to the ![](_page_7_Picture_1.jpeg) ![](_page_8_Pict…

NATIONAL AGRICULTURAL CO-OPERATIVE MARKETING FEDERATION OF INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI XI & ANR.

ITA - 1138 / 2008HC Delhi03 Jun 2011

…. CIT*, 232 ITR 2 (SC); *CIT V. Hindustan Housing and Land Development Trust Limited*, (1986) 161 ITR 524; *Paragon Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.*, 274 ITR 413 (Delhi) and *N. Sundareswaran v. Commissioner of Income-tax*, 226 ITR 142 (Kerala). - 6. The case of *Rama Bai* (supra) related to interest on enhanced compensation payable under the Land Acquisition Act on account of the property of the assessee acquired by the Government. Since the property was held transferred to the Government, compensation and solatium allotted to the ![](_page_7_Picture_1.jpeg) assessee was hel…

NATIONAL AGRICULTURAL CO-OPERATIVE MARKETING FEDERAGIN OF INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI XI & ANR.

ITA - 1096 / 2008HC Delhi03 Jun 2011

…er v. CIT, 232 ITR 2 (SC); CIT V. Hindustan Housing and Land Development Trust Limited, (1986) 161 ITR 524; Paragon Constructions (I) (P) Ltd. v. Commissioner of Income Tax and Anr., 274 ITR 413 (Delhi) and N. Sundareswaran v. Commissioner of Income-tax, 226 ITR 142 (Kerala). 6. The case of Rama Bai (supra) related to interest on enhanced compensation payable under the Land Acquisition Act on account of the property of the assessee acquired by the Government. Since the property was held transferred to the Government, compensation and solatium allotted to the 2011:DHC:3136-DB ITAs No.1096/2008,…

Ltd. v. Commissioner of Income Tax and Anr., 274 ITR 413 (Delhi) and N. Sundareswaran v. Commissioner of Income-tax (226 ITR 142) — Cited in 7 Judgments | BharatTax