Raghava Reddi & Another v. Commissioner of Income Tax, A.P

44 ITR 720Supreme Court of India1962#20866 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2007 to 2023.

Sections most often in play

Section 10(6)(viii)Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 195Section 5(2)(a)

Judgments citing Raghava Reddi & Another v. Commissioner of Income Tax, A.P

Shri Suresh George, Alappuzha vs. The ADIT International Taxation, Thiruvananthapuram-3, Thiruvanathapuram

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 794/COCH/2022[2011-2012]Status: DisposedITAT Cochin16 Jun 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

For Appellant: Shri Suresh Kumar Verma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 9(1)Section 9(1)(vii)

…o u/s. 9(1) of the Act, it is, without doubt, received in India, so that it is taxable in India in view of section 5(2)(a) of the Act, adverted to both by the AO and the ld. CIT(A), and even otherwise a part of the well-settled law (Raghav Reddi v. CIT [1962] 44 ITR 720 (SC); Turner Morrison Co. Ltd. v. CIT [1953] 23 ITR 152 (SC), to cite two). Toward this, Sh. Varma, the ld. counsel for the assessee, would submit that the receipt being in his NRE account, it is not to be regarded as receipt in India, referring to Board Circular 13/2017 dated 11.4.2017 (PB pg. 56). Also, the salary of all seafarers is exempt unde…

M/S. Device Driven (India) Pvt. Ltd vs. The Commissioner of Income Tax

ITA/257/2014HC Kerala13 Oct 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)

…“C.R” IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE T.R.RAVI TUESDAY, THE 13TH DAY OF OCTOBER 2020 / 21ST ASWINA, 1942 I.T.A.No.257 OF 2014 * [(AGAINST THE ORDER IN ITA.NO.282/2013 DATED 29.11.2013 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KOCHI RECEIVED BY THE APPELLANT ON 10.12.2013). * APPELLANT/ RESPONDENT IN ITA: M/S. DEVICE DRIVEN (INDIA) PVT. LTD., GROUND FLOOR, PADMANABHAM, TECHNOPARK, KARIYAVATTOM, THIRUVANANTHAPURAM, REP BY ITS DIRECTOR, MS.INDU LAKSHMY LAL * RESPONDENT/ APPELLANT IN ITA: THE COMMISSIONER OF INCOME TAX…

ITO, New Delhi vs. Sh. Kulbeer Singh, New Delhi

ITA 5204/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR
Section 143Section 195Section 197Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITO, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi PAN: AMQPS5847P (Appellant) (Respondent) Revenue by : Shri Amit Jain, Sr. DR Assessee by: None Date of Hearing 25/07/2018 Date of pronouncement 03/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the Income Tax Officer, Ward – 26 (1), New Delhi against the order of The Commissioner Of Income Tax Appeals – XXIV , New Delhi dated 3/7/2014 for AY 2010 – 11 where the only i…

Ishikawajma-Harima Heavy Industries Ltd vs. Director of Income Tax, Mumbai

The appeal is allowed in part and to

C.A. No.-000009-000009 - 2007Supreme Court04 Jan 2007
For Respondent: Director of Income Tax, Mumbai
Section 241

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 27 CASE NO.: Appeal (civil) 9 of 2007 PETITIONER: Ishikawajma-Harima Heavy Industries Ltd RESPONDENT: Director of Income Tax, Mumbai DATE OF JUDGMENT: 04/01/2007 BENCH: S.B. Sinha & Dalveer Bhandari JUDGMENT: J U D G M E N T [Arising out of SLP (Civil) No.5318 of 2005] S.B. SINHA, J : Leave granted. Appellant herein is a company incorporated in Japan. It is a resident of the said country. It pays its taxes in Japan. It is engaged, inter alia, in the business of construction of storage tanks as also engineering etc. It formed a co…