Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT v. Raman A. & Company

91 ITR 500Supreme Court of India#14499 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2018.

Judgments citing Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT v. Raman A. & Company

The ACIT, Eluru vs. M/S. the District Co - Operative Central Bank Ltd., Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 269/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…Ld CIT(A) upheld the reopening of assessment and the issue of notice u/s 148 of the act. The Ld. CIT(A) relied on the decision of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT Vs. Raman A. & Company 67 ITR 11 and Rajesh Jhaveri Stock Brokers Pvt. Ltd. 91 ITR 500 (SC) and Gangasharan & Sons Pvt. Ltd. Vs. ITO 130 ITR 1 of Hon’ble apex court. 3.3 We have heard both the parties and perused the materials available on record. In this case, the A.O. has reopened the assessment since the assessee has not taken the approval for gratuity fund/trust and the deduction is not allowable for contributions made to un…

The District Co-Operative Central Bank Ltd., Eluru vs. The ACIT, Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 524/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…Ld CIT(A) upheld the reopening of assessment and the issue of notice u/s 148 of the act. The Ld. CIT(A) relied on the decision of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT Vs. Raman A. & Company 67 ITR 11 and Rajesh Jhaveri Stock Brokers Pvt. Ltd. 91 ITR 500 (SC) and Gangasharan & Sons Pvt. Ltd. Vs. ITO 130 ITR 1 of Hon’ble apex court. 3.3 We have heard both the parties and perused the materials available on record. In this case, the A.O. has reopened the assessment since the assessee has not taken the approval for gratuity fund/trust and the deduction is not allowable for contributions made to un…

The District Co-Operative Central Bank Ltd., Eluru vs. The ACIT, Visakhapatnam

In the result, the appeals filed by the assessee in ITA No

ITA 515/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…Ld CIT(A) upheld the reopening of assessment and the issue of notice u/s 148 of the act. The Ld. CIT(A) relied on the decision of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT Vs. Raman A. & Company 67 ITR 11 and Rajesh Jhaveri Stock Brokers Pvt. Ltd. 91 ITR 500 (SC) and Gangasharan & Sons Pvt. Ltd. Vs. ITO 130 ITR 1 of Hon’ble apex court. 3.3 We have heard both the parties and perused the materials available on record. In this case, the A.O. has reopened the assessment since the assessee has not taken the approval for gratuity fund/trust and the deduction is not allowable for contributions made to un…

The ITO, Ward-2, Eluru vs. M/S the District Co-Operative Central Bank Ltd., Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 78/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…Ld CIT(A) upheld the reopening of assessment and the issue of notice u/s 148 of the act. The Ld. CIT(A) relied on the decision of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT Vs. Raman A. & Company 67 ITR 11 and Rajesh Jhaveri Stock Brokers Pvt. Ltd. 91 ITR 500 (SC) and Gangasharan & Sons Pvt. Ltd. Vs. ITO 130 ITR 1 of Hon’ble apex court. 3.3 We have heard both the parties and perused the materials available on record. In this case, the A.O. has reopened the assessment since the assessee has not taken the approval for gratuity fund/trust and the deduction is not allowable for contributions made to un…

M/S the District Co-Operative Central Bank Ltd., Eluru vs. The ITO, Ward-2, Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 50/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…Ld CIT(A) upheld the reopening of assessment and the issue of notice u/s 148 of the act. The Ld. CIT(A) relied on the decision of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT Vs. Raman A. & Company 67 ITR 11 and Rajesh Jhaveri Stock Brokers Pvt. Ltd. 91 ITR 500 (SC) and Gangasharan & Sons Pvt. Ltd. Vs. ITO 130 ITR 1 of Hon’ble apex court. 3.3 We have heard both the parties and perused the materials available on record. In this case, the A.O. has reopened the assessment since the assessee has not taken the approval for gratuity fund/trust and the deduction is not allowable for contributions made to un…

M/S the District Co-Operative Central Bank Ltd., Eluru vs. The ITO, Ward-2, Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 49/VIZ/2012[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…Ld CIT(A) upheld the reopening of assessment and the issue of notice u/s 148 of the act. The Ld. CIT(A) relied on the decision of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT Vs. Raman A. & Company 67 ITR 11 and Rajesh Jhaveri Stock Brokers Pvt. Ltd. 91 ITR 500 (SC) and Gangasharan & Sons Pvt. Ltd. Vs. ITO 130 ITR 1 of Hon’ble apex court. 3.3 We have heard both the parties and perused the materials available on record. In this case, the A.O. has reopened the assessment since the assessee has not taken the approval for gratuity fund/trust and the deduction is not allowable for contributions made to un…

The ACIT., Circle - 1, Eluru vs. M/S the District Co-Operative Central Bank Ltd., Eluru

In the result, the appeals filed by the assessee in ITA No

ITA 476/VIZ/2012[2009-2010]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…Ld CIT(A) upheld the reopening of assessment and the issue of notice u/s 148 of the act. The Ld. CIT(A) relied on the decision of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT Vs. Raman A. & Company 67 ITR 11 and Rajesh Jhaveri Stock Brokers Pvt. Ltd. 91 ITR 500 (SC) and Gangasharan & Sons Pvt. Ltd. Vs. ITO 130 ITR 1 of Hon’ble apex court. 3.3 We have heard both the parties and perused the materials available on record. In this case, the A.O. has reopened the assessment since the assessee has not taken the approval for gratuity fund/trust and the deduction is not allowable for contributions made to un…

Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34, CIT v. Raman A. & Company (91 ITR 500) — Cited in 7 Judgments | BharatTax