Privy Council in CIT v. Khemchand Ramdas

6 ITR 414Reported decision1938#3294 most cited

What is Privy Council in CIT v. Khemchand Ramdas authority for?

The term 'assessment' in income tax law can refer to the computation of income, the determination of tax payable, or the entire procedure for imposing liability on a taxpayer.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2023.

Also referred to as

CIT v. Khemchand Ramdas · assessment · income tax act · computation of income · determination of tax · procedure for imposing liability

Judgments citing Privy Council in CIT v. Khemchand Ramdas

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

…ings to redo the assessments. The department cannot go on making fresh computations and issuing fresh notices of demand to the end of time. This is the law declared by various courts as under:- In the case of CIT VS. Khemchand Ramdas reported in (1938) 6 ITR 414 (Privy Council), wherein it is held that in view of these express provisions of the Act. It is in their Lordships opinion quite impossible to suppose that the ITO may in every kind of circumstance and after any lapse of time make fresh assessment or issue fresh notice of demand or that the CIT can direct him so to do. In their Lordships' opi…

INDIA MEDRONIC PRIVATE LIMTITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-10(1)(1), MUMBAI

In the result, Ground of appeal no

ITA 7262/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15
For Appellant: Shri Rajan Vora/Nikhil TiwariFor Respondent: Dr. Yogesh Kamat
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…d in each section with reference to the context in which it has been used, as held by the Hon'ble Supreme Court in the case of A.N. Lakshman Shenoy v. ITO [1958] 34 ITR 275 (SC). In fact, the Hon'ble Privy Council in the case of CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) has observed as under :— "One of the peculiarities of most Income-tax Acts is that the word "assessment" is used as meaning sometimes the computation of income, sometimes the determination of the amount of tax payable, and sometimes the procedure laid down in the Act for imposing liability upon the tax-payer." 33. Thus, the expression 'assessm…

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…issioner of Income- tax [1980] 121 ITR 708, a full bench of the AllahabAO High court held that: the term “assessed” occurring in this phrase also needs to be properly construed. 6. Ever since the decision of the Privy Council in CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC), it is settled that the word “assessment “as used in the I.T. Act is used as meaning sometimes the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v.…

M/S NAM ESTATES PVT. LTD. vs. THE INCOME TAX OFFICER

In the result, we do not find any merit in this

ITA/32/2013HC Karnataka07 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 133ASection 143(3)Section 260Section 260ASection 40ASection 40A(3)

…SSI IN ITA 179/2012 DATED 06.10.2012 (P& H), ‘CIT VS. R.S.SURIYA’, (2015) 232 TAXMAN 126 (MAD), ‘CIT VS. ARTHUR ANDERSEN & CO.’, (2009) 318 ITR 7 229 (BOM), ‘KALYANKUMAR RAY VS. CIT’, (1991) 191 ITR 634 (SC), ‘CIT VS. KHEMCHAND RAMDAS’, (1938) 6 ITR 414 (PRIVY COUNCIL). 5. On the other hand, learned counsel for the revenue has submitted that Section 40A(3) provides for disallowance of cash expenditure incurred in excess of Rs.20,000/- and that the aforesaid provision cannot be made applicable only if the case of the assessee falls within the exceptions provided under Rule 6DD of the Inco…

LANDMARK EDUCATION INDIA,MUMBAI vs. ITO (E) II (1), MUMBAI

The appeal of the assessee is allowed

ITA 4871/MUM/2014[2008-09]Status: DisposedITAT Mumbai09 Oct 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2008-09 Landmark Education India, Income Tax Officer B-206, Bhaveshwar Plaza, (Exemption)-Ii(1), बनाम/ Lbs Marg, Ghatkopar (W), Piramal Chambers, Vs. Mumbai 400086 Lalbaug, Parel, Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaatl0059L

Section 11Section 139Section 142Section 143Section 143(3)Section 147Section 148

…hi) (para 14) CIT v. Eicher Ltd. [2007] 294 ITR 310 (Delhi) (paras 10, 28) CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi) [FB] (paras 2, 12, 20, 48) CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) (paras 2, 28) CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) (para 50) CIT v. P. V. S. Beedies P. Ltd. [1999] 237 ITR 13 (SC) (para 18) CIT (Asst.) v. Rajesh Jhaveri Stock Brokers P. Ltd. [2007] 291 ITR 500 (SC) (paras 4, 12) CIT v. Sharma (H. P.) [1980] 122 ITR 675 (Delhi) (para 9) Consolidated Photo and Finvest Ltd. v. Asst.CIT [2006] 281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT [2012] 348…

ACIT (E) 20(3), MUMBAI vs. SEEMA DILIP VORA, MUMBAI

The appeal of the Revenue is dismissed

ITA 582/MUM/2017[2007-08]Status: DisposedITAT Mumbai13 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year:2007-08 Acit-20(3), Ms. Seema Dilip Vora, Room No.622, 71/72, Rajkamal Apartment बनाम/ Piramal Chambers, Lalbaug, Rajkamal Marg, Rajkamal Vs. Mumbai Studio, Near Gandhi Hospital, Parel, Mumbai-400012 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabpv0816C

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…hi) (para 14) CIT v. Eicher Ltd. [2007] 294 ITR 310 (Delhi) (paras 10, 28) CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi) [FB] (paras 2, 12, 20, 48) CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) (paras 2, 28) CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) (para 50) CIT v. P. V. S. Beedies P. Ltd. [1999] 237 ITR 13 (SC) (para 18) CIT (Asst.) v. Rajesh Jhaveri Stock Brokers P. Ltd. [2007] 291 ITR 500 (SC) (paras 4, 12) CIT v. Sharma (H. P.) [1980] 122 ITR 675 (Delhi) (para 9) Consolidated Photo and Finvest Ltd. v. Asst.CIT [2006] 281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT [2012] 348…

ITO 22(3)(1), NAVI MUMBAI vs. CRESCENT CONSTRUCTION, NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 865/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…hi) (para 14) CIT v. Eicher Ltd. [2007] 294 ITR 310 (Delhi) (paras 10, 28) CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi) [FB] (paras 2, 12, 20, 48) CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) (paras 2, 28) CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) (para 50) CIT v. P. V. S. Beedies P. Ltd. [1999] 237 ITR 13 (SC) (para 18) CIT (Asst.) v. Rajesh Jhaveri Stock Brokers P. Ltd. [2007] 291 ITR 500 (SC) (paras 4, 12) CIT v. Sharma (H. P.) [1980] 122 ITR 675 (Delhi) (para 9) Consolidated Photo and Finvest Ltd. v. Asst.CIT [2006] 281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT [2012] 348…

CRESCENT CONSTRUCTION CO.,NAVI MUMBAI vs. ASST CIT 22(3), NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 658/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…hi) (para 14) CIT v. Eicher Ltd. [2007] 294 ITR 310 (Delhi) (paras 10, 28) CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi) [FB] (paras 2, 12, 20, 48) CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) (paras 2, 28) CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) (para 50) CIT v. P. V. S. Beedies P. Ltd. [1999] 237 ITR 13 (SC) (para 18) CIT (Asst.) v. Rajesh Jhaveri Stock Brokers P. Ltd. [2007] 291 ITR 500 (SC) (paras 4, 12) CIT v. Sharma (H. P.) [1980] 122 ITR 675 (Delhi) (para 9) Consolidated Photo and Finvest Ltd. v. Asst.CIT [2006] 281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT [2012] 348…

DCIT 1(2)(1), MUMBAI vs. INTELNET GLOBAL SERVICES P. LTD, MUMBAI

The appeal of the Revenue is dismissed

ITA 7428/MUM/2014[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2007-08 Dcit-1(2)(1), M/S Intelnet Global Services R. No.535, 5Th Floor, Pvt. Ltd. Intelnet Towers, बनाम/ Aayakar Bhavan, Mindspace, Malad West, Vs. M. K. Road, Mumbai-400064 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaci7387P C.O. No.99/Mum/2016 (Arising Out Of Ita No.7428/Mum/2014) Assessment Year: 2007-08 M/S Intelnet Global Services Dcit-1(2)(1), Pvt. Ltd. Intelnet Towers, R. No.535, 5Th Floor, बनाम/ Mindspace, Malad West, Aayakar Bhavan, Vs. Mumbai-400064 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaaci7387P

Section 10ASection 143(1)Section 143(2)Section 143(3)Section 147

…hi) (para 14) CIT v. Eicher Ltd. [2007] 294 ITR 310 (Delhi) (paras 10, 28) CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi) [FB] (paras 2, 12, 20, 48) CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) (paras 2, 28) CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) (para 50) CIT v. P. V. S. Beedies P. Ltd. [1999] 237 ITR 13 (SC) (para 18) CIT (Asst.) v. Rajesh Jhaveri Stock Brokers P. Ltd. [2007] 291 ITR 500 (SC) (paras 4, 12) CIT v. Sharma (H. P.) [1980] 122 ITR 675 (Delhi) (para 9) Consolidated Photo and Finvest Ltd. v. Asst.CIT [2006] 281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT [2012] 348…

ASST CIT 4(3), MUMBAI vs. MUIMBAI STOCK BROKERS P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed”

ITA 6369/MUM/2014[2006-07]Status: DisposedITAT Mumbai15 Nov 2016AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2006-07 Acit-4(3), M/S Mumbai Stock 6Th Floor, R. No.649, बनाम/ Brokers Pvt. Ltd. Aayakar Bhavan, R No.10A, 1St Floor, 7/10, Vs. M.K. Road, Botwala Building, Mumbai-4020 Horniman Circle, Fort, Mumbai-400023 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabcm4133A

Section 115JSection 143(3)Section 147Section 148Section 88E

…hi) (para 14) CIT v. Eicher Ltd. [2007] 294 ITR 310 (Delhi) (paras 10, 28) CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi) [FB] (paras 2, 12, 20, 48) CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) (paras 2, 28) CIT v. Khemchand Ramdas [1938] 6 ITR 414 (PC) (para 50) CIT v. P. V. S. Beedies P. Ltd. [1999] 237 ITR 13 (SC) (para 18) CIT (Asst.) v. Rajesh Jhaveri Stock Brokers P. Ltd. [2007] 291 ITR 500 (SC) (paras 4, 12) CIT v. Sharma (H. P.) [1980] 122 ITR 675 (Delhi) (para 9) Consolidated Photo and Finvest Ltd. v. Asst.CIT [2006] 281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT [2012] 348…

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Privy Council in CIT v. Khemchand Ramdas (6 ITR 414) — Cited in 36 Judgments | BharatTax