Ltd. vs CIT, 37 ITR 1 (SC), Bharat Earth Moviers Ltd. vs CIT, 245 ITR 428 (SC), CIT v. BHEL

161 ITR 673High Court1986#19374 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2016.

Judgments citing Ltd. vs CIT, 37 ITR 1 (SC), Bharat Earth Moviers Ltd. vs CIT, 245 ITR 428 (SC), CIT v. BHEL

DCIT Cir 3(1)(1), Mumbai vs. Ald Automotive P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 3173/MUM/2015[2009-10]Status: DisposedITAT Mumbai20 Jul 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit, Circle 3(1)(1) M/S. Ald Automotive P. Ltd. Room No. 607, 6Th Floor 13Th Floor, Maker Chamber-Iv बनाम/ Aayakar Bhavan Nariman Point Vs. Mumbai 400020 Mumbai 400021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aafca0924K

Section 2(3)Section 32

…td. (2010) 195 Taxman 328 (Del), D.E. Sasoon and Company Ltd. vs CIT, 261 ITR 27 (SC), Calcutta Company Ltd. vs CIT, 37 ITR 1 (SC), Bharat Earth Moviers Ltd. vs CIT, 245 ITR 428 (SC), CIT vs BHEL, 239 ITR 756, CIT vs Bank of India, 218 ITR 371 and CIT vs IBM, 161 ITR 673 (Bom).” 2.2 We find that, as observed by the learned CIT(A), that the issue is covered by the decision from Hon'ble Apex Court in ICDS Ltd. vs. CIT (2013) 350 ITR 527 wherein it has been held that section 2(3) of the Motor Vehicle Act is a deeming provision that creates a legal fiction of ownership in favour of lessee only for the purpose of the…

DCIT, New Delhi vs. M/S Givo Ltd., Delhi

In the result, the appeal of the filed by the Revenue is dismissed

ITA 2887/DEL/2013[2006-07]Status: DisposedITAT Delhi06 Nov 2015AY 2006-07

Bench: Shri N.K. Saini, Am & Smt. Beena A. Pillai, Jm Assessment Year : 2006-07

For Appellant: Shri Vinod Bindal &For Respondent: Shri T. Vasanthan, Sr. DR
Section 143(1)Section 143(3)Section 37(1)

…294 ITR 451 (Del). 2. Sutlej Cotton Mills Ltd. Vs CIT (1979) 116 ITR 1 (SC). 3. CIT Vs International Combustion (I) Pvt. Ltd. (1982) 137 ITR 184 (Cal.). 4. CIT Vs V.S. Dempo & Co. (P) Ltd. (1994) 206 ITR 291 (Bom). 5. CIT Vs IBM World Trade Corporation (1986) 161 ITR 673 (Bom.). 6. Oil & Natural Gas Corpn. Ltd. Vs DCIT (2002) 83 ITD 151 (Del.) (SB). I have considered the submissions of the appellant, the findings of the AO and the facts on record. Perusal of the facts on record show that the appellant is regularly following the mercantile basis of accounting and the treatment in the accounts of foreign exchange t…

Commissioner of Income Tax vs. Woodward Governor India Pvt. Ltd

The appeal is dismissed

ITA-49/2005HC Delhi30 Apr 2007

…* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on : 23.3.2007 Date of Decision : 30.4.2007 + 1. ITA No. 49/2005 COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Prem Lata Bansal & Mr. R.D. Jolly, Sr. Standing Counsel with Mr. Sanjeev Sabharwal, Mr. Ajay K. Jha & Ms. Rashmi Chopra, Advocates versus WOODWARD GOVERNOR INDIA PVT. LTD. .... Respondent Through Mr.C.S. Aggarwal, Sr.Advocate with Mr. Prakash Kumar,Advocate 2. ITA No. 159/2006 COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Prem Lata Bansal & Mr. R.D. Jolly, S…

Commissioner of Income Tax vs. India Pvt. Ltd

The appeal is dismissed

ITA/49/2005HC Delhi30 Apr 2007

…* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on : 23.3.2007 Date of Decision : 30.4.2007 + 1. ITA No. 49/2005 COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Prem Lata Bansal & Mr. R.D. Jolly, Sr. Standing Counsel with Mr. Sanjeev Sabharwal, Mr. Ajay K. Jha & Ms. Rashmi Chopra, Advocates versus WOODWARD GOVERNOR INDIA PVT. LTD. .... Respondent Through Mr.C.S. Aggarwal, Sr.Advocate with Mr. Prakash Kumar,Advocate 2. ITA No. 159/2006 COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Prem Lata Bansal & Mr. R.D. Jolly, S…

Ltd. vs CIT, 37 ITR 1 (SC), Bharat Earth Moviers Ltd. vs CIT, 245 ITR 428 (SC), CIT v. BHEL (161 ITR 673) — Cited in 4 Judgments | BharatTax