Ramnath & Co. v. CIT

116 Taxmann.com 885Supreme Court of India2020#3852 most cited

What is Ramnath & Co. v. CIT authority for?

Beneficial provisions in tax law should be interpreted strictly, with the burden of proof on the assessee. Ambiguous beneficial provisions are interpreted in favour of the Revenue.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Ramnath & Co v. CIT · Section 10AA · beneficial provision · strict interpretation · burden of proof · Revenue · assessee · ambiguity · tax exemption

Sections most often in play

Section 115BBESection 143(3)Section 144Section 2(31)Section 250Section 32(1)(iia)Section 4(1)Section 68

Issues it is cited on

section 143(2)indiacompanysection 143(3)nfactotal income

Judgments citing Ramnath & Co. v. CIT

The Commissioner vs. M/S Gopalan Enterprises

In the result, the appeal is disposed of

ITA/3/2015HC Karnataka09 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 260Section 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.3 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), R.P. BHAVAN NRUPATHUNGA ROAD, BANGALORE-560001. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. GOPALAN ENTERPRISES INDIA PVT. LTD., NO.5, RICHMOND ROAD NO.48, MUSEUM ROAD BANGALORE-560025. ... RESPONDENT (BY SMT. S.R. ANURADHA, ADV…

Srinivasa Fashins Pvt Ltd, Chennai vs. ITO Corporate Ward-6(4), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु#वु$ आर.एल. रे&डी, "या)यक सद"य के सम* BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER )नधा+रण वष+ /Assessment Year: 2014-15 HEARD THROUGH VIDEO CONFERENCING v. M/s.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [PAN: AAICS 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant by Mr.N.Vijay Kumar, CA : Mr.AR.V.Sreenivasan, JCIT /…

M/S Metrix Precision Components Pvt. Limited vs. The Deputy Commissioner of Income Tax

In the result, the appeal is allowed

ITA/384/2014HC Karnataka23 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10BSection 10B(3)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.384 OF 2014 BETWEEN: M/S. METRIX PRECISION COMPONENTS PVT. LIMITED 46, KSSIDC INDUSTRIAL ESTATE KUMBALGODU, BANGALORE REPRESENTED BY ITS MANAGING DIRECTOR SRI. PRADEEP KASHYAP AGED ABOUT 50 YEARS S/O SRI. GOPINATH M. ... APPELLANT (BY SRI. BALRAM R. RAO AND SRI. KAUSHIK M, ADVS.,) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(1), BANGALORE. ... RESPONDENT (BY SRI. K.V. ARA…

The Commissioner of Income Tax vs. M/S Brigade Enterprises Ltd

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

ITA/54/2013HC Karnataka22 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 143(2)Section 260Section 260ASection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.54 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DY. COMMISSIONER OF INCOME-TAX CIRCLE-11(2), C.R. BUILDING QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: M/S. BRIGADE ENTERPRISES LTD., PENT HOUSE, BRIGADE TOWERS NO.135, BRIGADE TOWERS BANGALORE-560025. ... RESPONDENT (BY…

Commissioner of Income Tax-III vs. Shri Narendra R

In the result, we do not find any merit in these appeals

ITA/259/2014HC Karnataka10 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.259 OF 2014 C/W I.T.A. NO.12 OF 2016 I.T.A. NO.259 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1), BANGALORE. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: SHRI. NARENDRA R THAPPETTA NO.158, 1ST PHASE PALM MEADOWS AIRPORT-WHITEFIELD ROAD BANGALORE-56…

The Commissioner of Income - Tax vs. M/S. Mahaveer Marvel

In the result, the appeal fails and the same is

ITA/13/2013HC Karnataka02 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(2)Section 260Section 260ASection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.13/2013 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE INCOME-TAX OFFICER WARD-4(3), C.R. BUILDING QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI.K.V.ARAVIND, ADV.,) AND: M/S. MAHAVEER MARVEL NO.1, 24TH MAIN MAHAVEER TOWERS J P NAGAR, 6TH PHASE BANGALORE-560078. ... RESPONDENT (BY SRI.A.SHANKAR SR. ADV. A/W S…

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER HEARD THROUGH VIDEO CONFERENCING आयकर अपील सं./ITA No.2885/Chny/2017 "नधा"रण वष" /Assessment Year: 2013-14 The Deputy Commissioner M/s. Repco Home Finance v. Pvt. Ltd., of Income Tax, 33, North Usman Road, Corporate Circle-5(1), T.Nagar, Chennai-600034 Chennai – 600 017. [PAN: AAACR 0209 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) Shri ARV Sreenivasan, अपीलाथ" क" ओर से/…

The Commissioner of Income Tax vs. Smt Meenakshi Devi Avaru

In the result, the appeal is disposed of

WTA/3/2015HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 143(3)Section 260Section 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.3 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), R.P. BHAVAN NRUPATHUNGA ROAD, BANGALORE-560001. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. GOPALAN ENTERPRISES INDIA PVT. LTD., NO.5, RICHMOND ROAD NO.48, MUSEUM ROAD BANGALORE-560025. ... RESPONDENT (BY SMT. S.R. ANURADHA, ADV…

Hical Aerospace Private Limted

In the result, the appeal is disposed of

COP/3/2015HC Karnataka18 Sept 2015

Bench: KRISHNA S DIXIT

Section 143(3)Section 260Section 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.3 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), R.P. BHAVAN NRUPATHUNGA ROAD, BANGALORE-560001. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. GOPALAN ENTERPRISES INDIA PVT. LTD., NO.5, RICHMOND ROAD NO.48, MUSEUM ROAD BANGALORE-560025. ... RESPONDENT (BY SMT. S.R. ANURADHA, ADV…

Official Liquidator

In the result, the appeal is disposed of

OLR/3/2015HC Karnataka06 Feb 2015

Bench: RAVI MALIMATH

Section 143(3)Section 260Section 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.3 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(3), R.P. BHAVAN NRUPATHUNGA ROAD, BANGALORE-560001. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND: M/S. GOPALAN ENTERPRISES INDIA PVT. LTD., NO.5, RICHMOND ROAD NO.48, MUSEUM ROAD BANGALORE-560025. ... RESPONDENT (BY SMT. S.R. ANURADHA, ADV…