P.R. Prabhakar v. CIT, Coimbatore

6 SCC 86Reported decision2006#25336 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2007 to 2020.

Judgments citing P.R. Prabhakar v. CIT, Coimbatore

Chandrakant S/O Tammanna Majagi vs. Karnataka State Bar Council

Appeal is allowed

WA/100141/2020HC Karnataka30 Nov 2020

Bench: M.I.ARUN,G.NARENDAR

Section 4

…- 1 - IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 30TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE G.NARENDAR AND THE HON’BLE MR. JUSTICE M.I.ARUN WRIT APPEAL NO.100141/2020 (GM-RES) BETWEEN: SHRI CHANDRAKANT S/O. TAMMANNA MAJAGI, AGE: 49 YEARS, OCC. ADVOCATE AND VICE PRESIDENT OF BELAGAVI BAR ASSOCIATION, BELAGAVI, R/O. PLOT NO.1011, CTS NO.5646, SECTOR NO.VI, M.M.EXTENSION, SHRINAGAR, BELAGAVI 590017. …APPELLANT (BY SRI.MADANMOHAN M. KHANNUR, ADV.) AND: 1. KARNATAKA STATE BAR COUNCIL, OLD ELECTION COMMISSION BUILDING, BENGALURU…

Commr of Income Tax vs. Uniplas India Ltd

The appeal is allowed

ITR/2/2004HC Delhi19 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 80Section 80HSection 80J

…ould be an immediate proximity between the nature of the income earning activity and the export business of the assessee for the income to be covered under the provision. 3. Counsel for the assessee relied upon the ruling in P.R.Prabhakar vs. CIT (2006) 6 SCC 86. It is submitted that like in this case in P.R.Prabhakar’s case (supra) too the assessee had earned commission income for which benefit under Section 80 HHC was allowed. 4. In Pandian Chemicals Limited’s case (supra), the court has held as follows: “4. Section 80HH of the Income-tax Act grants deduction in respect of profits and gains "der…

Commnr. of Income Tax, Pune vs. Shirke Construction Equipment Ltd

The appeal stands allowed accordingly

C.A. No.-006758-006758 - 2001Supreme Court17 May 2007
For Respondent: Shirke Construction Equipment Ltd
Section 29Section 72Section 80Section 80H

…d losses in both the trades have, thus, to be taken into consideration." 12. The aforesaid decision of this Court in IPCA Laboratory Ltd. (supra) has been relied upon in a subsequent decision of this Court in P.R. Prabhakar v. CIT, Coimbatore [(2006) 6 SCC 86, at page 92], thus: "The expression "income arising out of business of export" brings within its sweep not only the export of any goods or merchandise manufactured or possessed by the assessee but also the trading goods. Parliament, therefore, intended to provide incentive when a positive profit is earned by an exporter." http://JUDIS.NIC.…

P.R. Prabhakar v. CIT, Coimbatore (6 SCC 86) — Cited in 3 Judgments | BharatTax