Raghwan vs. CIT (Asst.), (1994) 77 Taxman 448 (Mad.); Union Home Products Ltd. v. Union of India

222 ITR 375Reported decision1996#23713 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2011 to 2011.

Judgments citing Raghwan vs. CIT (Asst.), (1994) 77 Taxman 448 (Mad.); Union Home Products Ltd. v. Union of India

Bill & Peggy Marketing India Pvt Ltd vs. Assistant Commissioner Income Tax

The appeal is disposed of

ITA-1013/2011HC Delhi30 Nov 2011
Section 208Section 234C

…vernment/Revenue is deprived of money, as the proper amount of advance tax has not been paid. (see R. Raghwan vs. CIT (Asst.), (1994) 77 Taxman 448 (Mad.); Union Home Products Ltd. vs. Union of India, (1995) 215 ITR 758 (Kar) and Sant Lal vs. UOI, (1996) 222 ITR 375 (Puj.). 6. Referring to the aforesaid provisions and the nature and character of interest, in CIT v. Anjum Mohd. Hussain Ghaswala, (1998) 252 ITR 1, the Supreme Court has observed as under:- “Sections 234A, 234B and 234C in clear terms impose a mandate to collect interest at the rates stipulated therein. The expression “shall” used…

Bill & Peggy Marketing India Pvt Ltd vs. Assistant Commissioner Income Tax

The appeal is disposed of

ITA - 1013 / 2011HC Delhi30 Nov 2011
Section 208Section 234C

…vernment/Revenue is deprived of money, as the proper amount of advance tax has not been paid. (see R. Raghwan vs. CIT (Asst.), (1994) 77 Taxman 448 (Mad.); Union Home Products Ltd. vs. Union of India, (1995) 215 ITR 758 (Kar) and Sant Lal vs. UOI, (1996) 222 ITR 375 (Puj.). 6. Referring to the aforesaid provisions and the nature and character of interest, in CIT v. Anjum Mohd. Hussain Ghaswala, (1998) 252 ITR 1, the Supreme Court has observed as under:- “Sections 234A, 234B and 234C in clear terms impose a mandate to collect interest at the rates stipulated therein. The expression “shall” used…

Bill & Peggy Marketing India Pvt Ltd vs. Assistant Commissioner Income Tax

The appeal is disposed of

ITA/1013/2011HC Delhi30 Nov 2011
Section 208Section 234C

…vernment/Revenue is deprived of money, as the proper amount of advance tax has not been paid. (see R. Raghwan vs. CIT (Asst.), (1994) 77 Taxman 448 (Mad.); Union Home Products Ltd. vs. Union of India, (1995) 215 ITR 758 (Kar) and Sant Lal vs. UOI, (1996) 222 ITR 375 (Puj.). 6. Referring to the aforesaid provisions and the nature and character of interest, in CIT v. Anjum Mohd. Hussain Ghaswala, (1998) 252 ITR 1, the Supreme Court has observed as under:- “Sections 234A, 234B and 234C in clear terms impose a mandate to collect interest at the rates stipulated therein. The expression “shall” used…

Raghwan vs. CIT (Asst.), (1994) 77 Taxman 448 (Mad.); Union Home Products Ltd. v. Union of India (222 ITR 375) — Cited in 3 Judgments | BharatTax