Mysore Lamp Works Ltd. v. CIT

185 ITR 96High Court1950#12311 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2018.

Judgments citing Mysore Lamp Works Ltd. v. CIT

The ACIT, Eluru vs. M/S. the District Co - Operative Central Bank Ltd., Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 269/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…e Court/High Court in the following cases and brought to tax: 1. Tuticorin Alkali Chemicals and Fertilizers Ltd. Vs. CIT 227 ITR 172 (SC) 2. 37 ITR 66 (SC) Indian Molaysis Company Private Ltd. 3. Shree Sajjan Mills Private Limted 156 ITR 585 4. Mysore Lamps 185 ITR 96 (KR) 23. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. While confirming the addition of the A.O., the Ld. CIT(A) held that the debt in question for which the overdue interest is claimed, is not M/s. The District Co-operative Central Bank Ltd., Eluru t…

The District Co-Operative Central Bank Ltd., Eluru vs. The ACIT, Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 524/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…e Court/High Court in the following cases and brought to tax: 1. Tuticorin Alkali Chemicals and Fertilizers Ltd. Vs. CIT 227 ITR 172 (SC) 2. 37 ITR 66 (SC) Indian Molaysis Company Private Ltd. 3. Shree Sajjan Mills Private Limted 156 ITR 585 4. Mysore Lamps 185 ITR 96 (KR) 23. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. While confirming the addition of the A.O., the Ld. CIT(A) held that the debt in question for which the overdue interest is claimed, is not M/s. The District Co-operative Central Bank Ltd., Eluru t…

The District Co-Operative Central Bank Ltd., Eluru vs. The ACIT, Visakhapatnam

In the result, the appeals filed by the assessee in ITA No

ITA 515/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…e Court/High Court in the following cases and brought to tax: 1. Tuticorin Alkali Chemicals and Fertilizers Ltd. Vs. CIT 227 ITR 172 (SC) 2. 37 ITR 66 (SC) Indian Molaysis Company Private Ltd. 3. Shree Sajjan Mills Private Limted 156 ITR 585 4. Mysore Lamps 185 ITR 96 (KR) 23. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. While confirming the addition of the A.O., the Ld. CIT(A) held that the debt in question for which the overdue interest is claimed, is not M/s. The District Co-operative Central Bank Ltd., Eluru t…

The ITO, Ward-2, Eluru vs. M/S the District Co-Operative Central Bank Ltd., Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 78/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…e Court/High Court in the following cases and brought to tax: 1. Tuticorin Alkali Chemicals and Fertilizers Ltd. Vs. CIT 227 ITR 172 (SC) 2. 37 ITR 66 (SC) Indian Molaysis Company Private Ltd. 3. Shree Sajjan Mills Private Limted 156 ITR 585 4. Mysore Lamps 185 ITR 96 (KR) 23. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. While confirming the addition of the A.O., the Ld. CIT(A) held that the debt in question for which the overdue interest is claimed, is not M/s. The District Co-operative Central Bank Ltd., Eluru t…

M/S the District Co-Operative Central Bank Ltd., Eluru vs. The ITO, Ward-2, Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 50/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…e Court/High Court in the following cases and brought to tax: 1. Tuticorin Alkali Chemicals and Fertilizers Ltd. Vs. CIT 227 ITR 172 (SC) 2. 37 ITR 66 (SC) Indian Molaysis Company Private Ltd. 3. Shree Sajjan Mills Private Limted 156 ITR 585 4. Mysore Lamps 185 ITR 96 (KR) 23. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. While confirming the addition of the A.O., the Ld. CIT(A) held that the debt in question for which the overdue interest is claimed, is not M/s. The District Co-operative Central Bank Ltd., Eluru t…

M/S the District Co-Operative Central Bank Ltd., Eluru vs. The ITO, Ward-2, Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 49/VIZ/2012[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…e Court/High Court in the following cases and brought to tax: 1. Tuticorin Alkali Chemicals and Fertilizers Ltd. Vs. CIT 227 ITR 172 (SC) 2. 37 ITR 66 (SC) Indian Molaysis Company Private Ltd. 3. Shree Sajjan Mills Private Limted 156 ITR 585 4. Mysore Lamps 185 ITR 96 (KR) 23. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. While confirming the addition of the A.O., the Ld. CIT(A) held that the debt in question for which the overdue interest is claimed, is not M/s. The District Co-operative Central Bank Ltd., Eluru t…

The ACIT., Circle - 1, Eluru vs. M/S the District Co-Operative Central Bank Ltd., Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 476/VIZ/2012[2009-2010]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…e Court/High Court in the following cases and brought to tax: 1. Tuticorin Alkali Chemicals and Fertilizers Ltd. Vs. CIT 227 ITR 172 (SC) 2. 37 ITR 66 (SC) Indian Molaysis Company Private Ltd. 3. Shree Sajjan Mills Private Limted 156 ITR 585 4. Mysore Lamps 185 ITR 96 (KR) 23. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. While confirming the addition of the A.O., the Ld. CIT(A) held that the debt in question for which the overdue interest is claimed, is not M/s. The District Co-operative Central Bank Ltd., Eluru t…

M/S Bairavi Properties & Construction Pvt. Ltd vs. DCIT

In the result, the appeal of the assessee is dismissed

ITA 203/BANG/2014[2007-08]Status: DisposedITAT Bangalore30 Sept 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri S . Sundar Rajan, JCIT (D.R)
Section 143(3)Section 263

…or Income Tax purpose is one which is towards a liability actually existing at the time, but the putting aside of money which may become expenditure on the happening of an event is not expenditure as held in the case of - Mysore Lamp Works Ltd. Vs. CIT (1950) 185 ITR 96 (Kar.)” Despite a specific question raised by the CIT(A) that the assessee has not furnished any documentary evidence to show that the flats sold during the year were incomplete and were required to be completed as per the agreement with the buyers. The assessee has not furnished any such document or sale document before us to show that these 87…

Mysore Lamp Works Ltd. v. CIT (185 ITR 96) — Cited in 8 Judgments | BharatTax