Pallonji Shapoorji & Co. (P) Ltd. v. Dy. CWT

102 ITD 101Income Tax Appellate Tribunal2006#21839 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2016.

Judgments citing Pallonji Shapoorji & Co. (P) Ltd. v. Dy. CWT

Commissioner of Income Tax vs. M/S.Rituraj Textile & General

ITA/9/2004HC Delhi29 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 16(3)

…the Andhra Pradesh High Court, as followed by the Himachal Pradesh High Court, merits acceptance. 33. Learned counsel for the Assessee sought to rely on a decision of the Special Bench of the ITAT in Pallonji Shapoorji & Co. (P) Ltd. v. Dy. CWT (2006) 102 ITD 101(SB). What appears to have weighed with the Special Bench of the ITAT is the decision in Nawab Sir Mir Osman Ali WTA Nos. 7 to 11 of 2004 Page 22 of 22 Khan (supra) which, as already noticed, failed to consider Section 4 of the WT Act. Conclusion 34. The resultant pos…

Commissioner of Income Tax vs. Harjeev Aggarwal

ITA/8/2004HC Delhi10 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 16(3)

…the Andhra Pradesh High Court, as followed by the Himachal Pradesh High Court, merits acceptance. 33. Learned counsel for the Assessee sought to rely on a decision of the Special Bench of the ITAT in Pallonji Shapoorji & Co. (P) Ltd. v. Dy. CWT (2006) 102 ITD 101(SB). What appears to have weighed with the Special Bench of the ITAT is the decision in Nawab Sir Mir Osman Ali WTA Nos. 7 to 11 of 2004 Page 22 of 22 Khan (supra) which, as already noticed, failed to consider Section 4 of the WT Act. Conclusion 34. The resultant pos…

Raj Dulari Bhasin vs. Commissioner of Income Tax

ITA/11/2004HC Delhi21 Dec 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 16(3)

…the Andhra Pradesh High Court, as followed by the Himachal Pradesh High Court, merits acceptance. 33. Learned counsel for the Assessee sought to rely on a decision of the Special Bench of the ITAT in Pallonji Shapoorji & Co. (P) Ltd. v. Dy. CWT (2006) 102 ITD 101(SB). What appears to have weighed with the Special Bench of the ITAT is the decision in Nawab Sir Mir Osman Ali WTA Nos. 7 to 11 of 2004 Page 22 of 22 Khan (supra) which, as already noticed, failed to consider Section 4 of the WT Act. Conclusion 34. The resultant pos…

Pallonji Shapoorji & Co. (P) Ltd. v. Dy. CWT (102 ITD 101) — Cited in 3 Judgments | BharatTax