Mohideen: 176 ITR 393 (Mad.) CIT vs. Suresh Chand Goyal: 298 ITR 277 (MP) Kaur Singh v. CIT

127 ITD 94Income Tax Appellate Tribunal#18924 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2017.

Judgments citing Mohideen: 176 ITR 393 (Mad.) CIT vs. Suresh Chand Goyal: 298 ITR 277 (MP) Kaur Singh v. CIT

Addl. CIT, Ghaziabad vs. M/S. Amrit Corp Ltd., Ghaziabad

Appeal stand allowed for statistical purposes

ITA 5337/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jun 2017AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR
Section 45(2)

…tes (P.) Ltd: 62 ITR 578 (Mad.) CIT vs. MLM Mahalingam Chettiar: 107 ITR 236 (Mad.) CIT vs. A. Mohammed Mohideen: 176 ITR 393 (Mad.) CIT vs. Suresh Chand Goyal: 298 ITR 277 (MP) Kaur Singh vs. CIT: 144 ITR 756(P&H) Asha Housing Enterprises vs. DCIT: 127 ITD 94 (Bang.) 3.013 Our attention was also invited to the following decisions wherein it has been held that to determine the nature of an asset, one must look at the intention of an assessee at the time of purchase of an asset-whether the same was to be held as “capital asset” or as “stock-in-trade”:- CIT v. Mohakapur Ice and Cold Storage: 281 ITR 35…

Amrit Corp Ltd., Ghaziabad vs. Addl. CIT, Ghaziabad

Appeal stand allowed for statistical purposes

ITA 4579/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jun 2017AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR
Section 45(2)

…tes (P.) Ltd: 62 ITR 578 (Mad.) CIT vs. MLM Mahalingam Chettiar: 107 ITR 236 (Mad.) CIT vs. A. Mohammed Mohideen: 176 ITR 393 (Mad.) CIT vs. Suresh Chand Goyal: 298 ITR 277 (MP) Kaur Singh vs. CIT: 144 ITR 756(P&H) Asha Housing Enterprises vs. DCIT: 127 ITD 94 (Bang.) 3.013 Our attention was also invited to the following decisions wherein it has been held that to determine the nature of an asset, one must look at the intention of an assessee at the time of purchase of an asset-whether the same was to be held as “capital asset” or as “stock-in-trade”:- CIT v. Mohakapur Ice and Cold Storage: 281 ITR 35…

Addl. CIT, Ghaziabad vs. M/S Amrit Corp Ltd., Ghaziabad

Appeal stand allowed for statistical purposes

ITA 2163/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Jun 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR
Section 45(2)

…tes (P.) Ltd: 62 ITR 578 (Mad.) CIT vs. MLM Mahalingam Chettiar: 107 ITR 236 (Mad.) CIT vs. A. Mohammed Mohideen: 176 ITR 393 (Mad.) CIT vs. Suresh Chand Goyal: 298 ITR 277 (MP) Kaur Singh vs. CIT: 144 ITR 756(P&H) Asha Housing Enterprises vs. DCIT: 127 ITD 94 (Bang.) 3.013 Our attention was also invited to the following decisions wherein it has been held that to determine the nature of an asset, one must look at the intention of an assessee at the time of purchase of an asset-whether the same was to be held as “capital asset” or as “stock-in-trade”:- CIT v. Mohakapur Ice and Cold Storage: 281 ITR 35…

Amrit Corp Ltd., Ghaziabad vs. Addl. CIT, Ghaziabad

Appeal stand allowed for statistical purposes

ITA 1789/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Jun 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR
Section 45(2)

…tes (P.) Ltd: 62 ITR 578 (Mad.) CIT vs. MLM Mahalingam Chettiar: 107 ITR 236 (Mad.) CIT vs. A. Mohammed Mohideen: 176 ITR 393 (Mad.) CIT vs. Suresh Chand Goyal: 298 ITR 277 (MP) Kaur Singh vs. CIT: 144 ITR 756(P&H) Asha Housing Enterprises vs. DCIT: 127 ITD 94 (Bang.) 3.013 Our attention was also invited to the following decisions wherein it has been held that to determine the nature of an asset, one must look at the intention of an assessee at the time of purchase of an asset-whether the same was to be held as “capital asset” or as “stock-in-trade”:- CIT v. Mohakapur Ice and Cold Storage: 281 ITR 35…

Mohideen: 176 ITR 393 (Mad.) CIT vs. Suresh Chand Goyal: 298 ITR 277 (MP) Kaur Singh v. CIT (127 ITD 94) — Cited in 4 Judgments | BharatTax