Mum.) (v) Gramophone Co. of India Ltd. v. DCIT

50 ITR 548High Court1963#21004 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2017.

Judgments citing Mum.) (v) Gramophone Co. of India Ltd. v. DCIT

Comm of Wealthtax Hyd vs. M/S. N.K.Leasingandconst Co P.Ltd Hyd

Appeal is disposed of

ITTA/67/2003HC Telangana11 Jul 2017
Section 35Section 37

…y assessment year commencing before the 1st day of April, 1987. Learned counsel for the appellant has also relied upon the decision of Madras High Court in the case of Commissioner of Income Tax, Madras –v- Modern Theatres Ltd., reported in [1963] 50 ITR 548 (Mad), wherein the Madras High Court in the aforesaid case has framed the following substantial question of law. “1.Whether the sum of Rs.3,53,863/- claimed by the assessee as to cost of the positive prints of the two films aforesaid is deductible in the assessment in whole or in part dependent of amortization? He has also reli…

Commissioner of Income Tax vs. Shri Krishan Kumar

The appeals stand dismissed

ITA - 50 / 2000HC Delhi02 Dec 2014

…Chennai-Trib.) (iii) CIT Vs. Subramanian [2005] 144 Taxman 728 (Mad) (iv) Tips Cassettes & Record Co. Vs. ACIT [2002] 82 ITD 641 (ITAT Mum.) (v) Gramophone Co. of India Ltd. Vs. DCIT [1994] 48 ITD 145 (ITAT Cal.) (vi) CIT Vs. Modern Theatres Ltd. [1963] 50 ITR 548 (Mad.) (vii) Empire Jute Co. Ltd. Vs. CIT [1980] 124 ITR 1 (SC) (viii) Alembic Chemical Works Co. Ltd. Vs. CIT [1989] 177 ITR 377 (SC) (ix) Gotan Lime Syndicate Vs. CIT [1966] 59 ITR 718 (SC) 29. Having considered the submissions made by the learned counsel for the parties, at the outset, we note that during the submissions, a referenc…

Commissioner of Income Tax vs. Shri Krishan Kumar

The appeals stand dismissed

ITA/50/2000HC Delhi02 Dec 2014

…Chennai-Trib.) (iii) CIT Vs. Subramanian [2005] 144 Taxman 728 (Mad) (iv) Tips Cassettes & Record Co. Vs. ACIT [2002] 82 ITD 641 (ITAT Mum.) (v) Gramophone Co. of India Ltd. Vs. DCIT [1994] 48 ITD 145 (ITAT Cal.) (vi) CIT Vs. Modern Theatres Ltd. [1963] 50 ITR 548 (Mad.) (vii) Empire Jute Co. Ltd. Vs. CIT [1980] 124 ITR 1 (SC) (viii) Alembic Chemical Works Co. Ltd. Vs. CIT [1989] 177 ITR 377 (SC) (ix) Gotan Lime Syndicate Vs. CIT [1966] 59 ITR 718 (SC) 29. Having considered the submissions made by the learned counsel for the parties, at the outset, we note that during the submissions, a referenc…

Commr.of Income Tax Visakhapatnam vs. South Glory International P.Ltd Visakhap

Appeal is disposed of

ITTA/18/1999HC Telangana30 Jan 2012
Section 35Section 37

…y assessment year commencing before the 1st day of April, 1987. Learned counsel for the appellant has also relied upon the decision of Madras High Court in the case of Commissioner of Income Tax, Madras –v- Modern Theatres Ltd., reported in [1963] 50 ITR 548 (Mad), wherein the Madras High Court in the aforesaid case has framed the following substantial question of law. 11 “1.Whether the sum of Rs.3,53,863/- claimed by the assessee as to cost of the positive prints of the two films aforesaid is deductible in the assessment in whole or in part dependent of amortization?…

Mum.) (v) Gramophone Co. of India Ltd. v. DCIT (50 ITR 548) — Cited in 4 Judgments | BharatTax