Mettur Chemical & Industrial Corporation Ltd. v. CIT

86 Taxmann 157Supreme Court of India1996#21503 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 362,844 Indian tax judgments — from 2023 to 2023.

Judgments citing Mettur Chemical & Industrial Corporation Ltd. v. CIT

DCIT Central-Circle-2(4), Mumbai vs. Keystone Realtors Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 1946/MUM/2022[2007-08]Status: DisposedITAT Mumbai27 Mar 2023AY 2007-08

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

…omputation.” 10. During the course of appellate proceedings before us, the Ld.DR has supported the order of Assessing Officer and also referred to the decision of Hon’ble Supreme Court in the case of Mettur Chemical & Industrial Corporation Ltd vs CIT (1996) 86 Taxmann 157 (SC). 11. On the other hand, the Ld.Counsel supported the order of Ld.CIT(A) and relied on the order of jurisdictional High Court in the case of Models Construction Pvt Ltd vs DCIT 429 ITR 605 (Bom). 12. Heard both sides and perused the materials on record. Without reiterating the facts elaborated above, the Ld.CIT(A) has allowed the claim of…

Keystone Realtors Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 2(4), Mumbai

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 3003/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Mar 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

…omputation.” 10. During the course of appellate proceedings before us, the Ld.DR has supported the order of Assessing Officer and also referred to the decision of Hon’ble Supreme Court in the case of Mettur Chemical & Industrial Corporation Ltd vs CIT (1996) 86 Taxmann 157 (SC). 11. On the other hand, the Ld.Counsel supported the order of Ld.CIT(A) and relied on the order of jurisdictional High Court in the case of Models Construction Pvt Ltd vs DCIT 429 ITR 605 (Bom). 12. Heard both sides and perused the materials on record. Without reiterating the facts elaborated above, the Ld.CIT(A) has allowed the claim of…

Jt.Commissioner of Income Tax (OSD) - Central Circle 2(4), Mumbai vs. M/S Keystone Realtors Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 2822/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Mar 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

…omputation.” 10. During the course of appellate proceedings before us, the Ld.DR has supported the order of Assessing Officer and also referred to the decision of Hon’ble Supreme Court in the case of Mettur Chemical & Industrial Corporation Ltd vs CIT (1996) 86 Taxmann 157 (SC). 11. On the other hand, the Ld.Counsel supported the order of Ld.CIT(A) and relied on the order of jurisdictional High Court in the case of Models Construction Pvt Ltd vs DCIT 429 ITR 605 (Bom). 12. Heard both sides and perused the materials on record. Without reiterating the facts elaborated above, the Ld.CIT(A) has allowed the claim of…

DCIT Cen Cir 10, Mumbai vs. Keystone Realtors P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 5631/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Mar 2023AY 2010-11

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

…omputation.” 10. During the course of appellate proceedings before us, the Ld.DR has supported the order of Assessing Officer and also referred to the decision of Hon’ble Supreme Court in the case of Mettur Chemical & Industrial Corporation Ltd vs CIT (1996) 86 Taxmann 157 (SC). 11. On the other hand, the Ld.Counsel supported the order of Ld.CIT(A) and relied on the order of jurisdictional High Court in the case of Models Construction Pvt Ltd vs DCIT 429 ITR 605 (Bom). 12. Heard both sides and perused the materials on record. Without reiterating the facts elaborated above, the Ld.CIT(A) has allowed the claim of…

Mettur Chemical & Industrial Corporation Ltd. v. CIT (86 Taxmann 157) — Cited in 4 Judgments | BharatTax