Merilyn Shipping and Transport v. Addl.CIT

70 DTR 81Reported decision2012#11772 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2018.

Judgments citing Merilyn Shipping and Transport v. Addl.CIT

Mr.Thomas Daniel, Pathanamthitta vs. The ITO, Ward-4, Thiruvalla

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

…s applicable only in respect of the amount which remains to be payable on the last day of the financial year. The ld. representative placed his reliance on the decision of the Special Bench of this Tribunal in Merilyn Shipping & Transports vs Addl. CIT (2012) 70 DTR 81 and also the judgment of the Allahabad High Court in CIT vs M/s Vector Shipping Services (P) Ltd I.T.A No.122 of 2013 judgment dated 09-07-2013 and submitted that the SLP filed by the revenue in the Apex Court against the judgment of the Allahabad High Court in M/s Vector Shipping Services (P) Ltd (supra) is dismissed by the Apex Court. It is well…

Sri T.T.Kuruvilla, Alappuzha vs. DCIT, Alappuzha

In the result, the appeal filed by the Revenue is allowed for statistical

ITA 325/COCH/2010[2006-07]Status: DisposedITAT Cochin07 Jun 2017AY 2006-07

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 194Section 194C(3)Section 40

…irmed the disallowance made by the Assessing Officer. 4. On further appeal, the ITAT allowed the appeal of the assessee. The Tribunal relying on the order of the Special Bench of the Tribunal in the case of Merilyn Shipping & Transport vs. Addl. CIT (2012) 70 DTR 81 held that section 40(a)(ia) of the Act does not have application since the expenses claimed were already paid prior to the end of the financial year. 3 I.T.A. No.325/Coch/2010 5. Aggrieved by the order of the ITAT, the Revenue preferred an appeal before the Hon’ble High Court. The Hon’ble High Court vide its judgment dated 30/06/2016 in I.T.A…

Cee Pee Marble & Granites, Malappuram vs. ITO, Tirur

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 401/COCH/2011[2006-07]Status: DisposedITAT Cochin17 Mar 2017AY 2006-07

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No.400/ Coch/2011 िनधा"रण वष" /Assessment Years : 2006-2007

For Respondent: Shri. Shanthom Bose, CIT, DR
Section 194Section 194CSection 194C(3)Section 3Section 40

…payments were effected during the currency of the relevant previous years and were not amounts payable which were outstanding at the end of the year. This Tribunal had followed the decision of Special Bench in the case of Merilyn Shipping & Transport (2012) 70 DTR 81. The Revenue thereupon moved the Hon’ble Jurisdictional High Court in further appeal. Their Lordship, in such appeal held that the view taken by the Tribunal was incorrect. As per Hon’ble Jurisdictional High Court, the Tribunal had placed reliance entirely on the decision of Special Bench in the case of Shipping & Transport (supra) which stood…

Cee Pee Granites P.Ltd, Malappuram vs. ACIT, Tirur

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 400/COCH/2011[2006-07]Status: DisposedITAT Cochin17 Mar 2017AY 2006-07

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No.400/ Coch/2011 िनधा"रण वष" /Assessment Years : 2006-2007

For Respondent: Shri. Shanthom Bose, CIT, DR
Section 194Section 194CSection 194C(3)Section 3Section 40

…payments were effected during the currency of the relevant previous years and were not amounts payable which were outstanding at the end of the year. This Tribunal had followed the decision of Special Bench in the case of Merilyn Shipping & Transport (2012) 70 DTR 81. The Revenue thereupon moved the Hon’ble Jurisdictional High Court in further appeal. Their Lordship, in such appeal held that the view taken by the Tribunal was incorrect. As per Hon’ble Jurisdictional High Court, the Tribunal had placed reliance entirely on the decision of Special Bench in the case of Shipping & Transport (supra) which stood…

ITO, Chennai vs. United Capital Partners (India) P Ltd., Chennai

In the result, both the appeals of the assessee and Revenue

ITA 1549/CHNY/2014[2009-10]Status: DisposedITAT Chennai13 Apr 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri A.B. Koli, JCIT
Section 40

…a)(ia) is applicable only in respect of amount which remains to be payable on the last day of the financial year. The Ld. representative placed his reliance on the decision of Special Bench of this Tribunal in Merilyn Shipping and Transport v. Addl.CIT (2012) 70 DTR 81 and also the judgment of the Allahabad High Court in CIT vs M/s Vector Shipping Services (P) Ltd. I.T.A. No. 122 of 2013 judgment dated 09-07-2013 and submitted that the SLP filed by the revenue in the Apex Court against the judgment of the Allahabad High Court in M/s Vector Shipping Services (P) Ltd. (supra) is dismissed by the Apex Court. It is w…

United Capital Partners (India) Private Limited, Chennai vs. ITO, Chennai

In the result, both the appeals of the assessee and Revenue

ITA 1058/CHNY/2014[2009-10]Status: DisposedITAT Chennai13 Apr 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri A.B. Koli, JCIT
Section 40

…a)(ia) is applicable only in respect of amount which remains to be payable on the last day of the financial year. The Ld. representative placed his reliance on the decision of Special Bench of this Tribunal in Merilyn Shipping and Transport v. Addl.CIT (2012) 70 DTR 81 and also the judgment of the Allahabad High Court in CIT vs M/s Vector Shipping Services (P) Ltd. I.T.A. No. 122 of 2013 judgment dated 09-07-2013 and submitted that the SLP filed by the revenue in the Apex Court against the judgment of the Allahabad High Court in M/s Vector Shipping Services (P) Ltd. (supra) is dismissed by the Apex Court. It is w…

M.Arunachalam and Company, Chennai vs. JCIT, Chennai

In the result, both the appeals of the assessee are dismissed

ITA 1353/CHNY/2015[2010-11]Status: DisposedITAT Chennai07 Apr 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1352 & 1353/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 M/S M. Arunachalam & Company, The Joint / Assistant No.117/79, Lloyds Road, V. Commissioner Of Income Tax, Royapettah, Chennai - 600 014. Business Range Viii, Chennai - 600 006. Pan : Aaafm 6851 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri J. Chandrasekaran, CAFor Respondent: Sh. P. Radhakrishnan, JCIT

…a)(ia) is applicable only in respect of amount which remains to be payable on the last day of the financial year. The Ld. representative placed his reliance on the decision of Special Bench of this Tribunal in Merilyn Shipping and Transport v. Addl.CIT (2012) 70 DTR 81 and also the judgment of the Allahabad High Court in CIT vs M/s Vector Shipping Services (P) Ltd. I.T.A. No. 122 of 2013 judgment dated 09-07-2013 and submitted that the SLP filed by the revenue in the Apex Court against the judgment of the Allahabad High Court in M/s Vector Shipping Services (P) Ltd. (supra) is dismissed by the Apex Court. It is w…

M.Arunachalam and Company, Chennai vs. JCIT, Chennai

In the result, both the appeals of the assessee are dismissed

ITA 1352/CHNY/2015[2009-10]Status: DisposedITAT Chennai07 Apr 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1352 & 1353/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 M/S M. Arunachalam & Company, The Joint / Assistant No.117/79, Lloyds Road, V. Commissioner Of Income Tax, Royapettah, Chennai - 600 014. Business Range Viii, Chennai - 600 006. Pan : Aaafm 6851 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri J. Chandrasekaran, CAFor Respondent: Sh. P. Radhakrishnan, JCIT

…a)(ia) is applicable only in respect of amount which remains to be payable on the last day of the financial year. The Ld. representative placed his reliance on the decision of Special Bench of this Tribunal in Merilyn Shipping and Transport v. Addl.CIT (2012) 70 DTR 81 and also the judgment of the Allahabad High Court in CIT vs M/s Vector Shipping Services (P) Ltd. I.T.A. No. 122 of 2013 judgment dated 09-07-2013 and submitted that the SLP filed by the revenue in the Apex Court against the judgment of the Allahabad High Court in M/s Vector Shipping Services (P) Ltd. (supra) is dismissed by the Apex Court. It is w…

National Agro Foods, Tiruppur vs. ITO, Tiruppur

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2554/CHNY/2014[2009-10]Status: DisposedITAT Chennai07 Apr 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2554/Mds/2014 "नधा"रण वष" / Assessment Year : 2009-10 M/S National Agro Foods, The Income Tax Officer, 141, Mangalam Road, Avinashi, V. Ward – I(2), Tirupur – 641 654. Tirupur. Pan : Aahfn 1444 L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Dr. B. Nischal, JCIT
Section 69C

…a)(ia) is applicable only in respect of amount which remains to be payable on the last day of the financial year. The Ld. representative placed his reliance on the decision of Special Bench of this Tribunal in Merilyn Shipping and Transport v. Addl.CIT (2012) 70 DTR 81 and also the judgment of the Allahabad High Court in CIT vs M/s Vector Shipping Services (P) Ltd. I.T.A. No. 122 of 2013 judgment dated 09-07-2013 and submitted that the SLP filed by the revenue in the Apex Court against the judgment of the Allahabad High Court in M/s Vector Shipping Services (P) Ltd. (supra) is dismissed by the Apex Court. It is w…

Merilyn Shipping and Transport v. Addl.CIT (70 DTR 81) — Cited in 9 Judgments | BharatTax