Second ITO v. Stumpp, Schuele & Somappa Put. Ltd.

106 ITR 399High Court1977#13205 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2012 to 2021.

Issues it is cited on

section 80absection 80jrevision u/s 263domestic companysection 80cforeign tax creditsection 10(34)deemed dividendsection 80arule of consistencysection 34section 90

Judgments citing Second ITO v. Stumpp, Schuele & Somappa Put. Ltd.

ACIT, New Delhi vs. M/S Krishak Bharati Cooperative Ltd., New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2973/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

…Court in Stumpp, 12 | P a g e ITA Nos.2972 & 2973/Del/2017 and 2341 & 2342/Del/2017 Schuele & Somappa Pvt. Ltd. vs. Second ITO (1976) 102 ITR 320, upheld by Division Bench vide decision reported as Second ITO vs. Stumpp, Schuele & Somappa Put. Ltd. (1977) 106 ITR 399. The said six reasons recorded in Dalmia Cement (Bharat) Ltd. (supra) are:- "(a) Any amount in respect of which deduction is claimed under any of the provisions in sections 80C to 80 V is already included in the gross total income of the assessee and, therefore, cannot be stated to be not includible in the income of the assessee. (b) The expressi…

ACIT, New Delhi vs. M/S Krishak Bharati Cooperative Ltd., New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2972/DEL/2017[2010-11]Status: DisposedITAT Delhi29 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

…Court in Stumpp, 12 | P a g e ITA Nos.2972 & 2973/Del/2017 and 2341 & 2342/Del/2017 Schuele & Somappa Pvt. Ltd. vs. Second ITO (1976) 102 ITR 320, upheld by Division Bench vide decision reported as Second ITO vs. Stumpp, Schuele & Somappa Put. Ltd. (1977) 106 ITR 399. The said six reasons recorded in Dalmia Cement (Bharat) Ltd. (supra) are:- "(a) Any amount in respect of which deduction is claimed under any of the provisions in sections 80C to 80 V is already included in the gross total income of the assessee and, therefore, cannot be stated to be not includible in the income of the assessee. (b) The expressi…

M/S. Krishak Bharti Cooperative Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2342/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

…Court in Stumpp, 12 | P a g e ITA Nos.2972 & 2973/Del/2017 and 2341 & 2342/Del/2017 Schuele & Somappa Pvt. Ltd. vs. Second ITO (1976) 102 ITR 320, upheld by Division Bench vide decision reported as Second ITO vs. Stumpp, Schuele & Somappa Put. Ltd. (1977) 106 ITR 399. The said six reasons recorded in Dalmia Cement (Bharat) Ltd. (supra) are:- "(a) Any amount in respect of which deduction is claimed under any of the provisions in sections 80C to 80 V is already included in the gross total income of the assessee and, therefore, cannot be stated to be not includible in the income of the assessee. (b) The expressi…

M/S. Krishak Bharti Cooperative Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2341/DEL/2017[2010-11]Status: DisposedITAT Delhi29 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

…Court in Stumpp, 12 | P a g e ITA Nos.2972 & 2973/Del/2017 and 2341 & 2342/Del/2017 Schuele & Somappa Pvt. Ltd. vs. Second ITO (1976) 102 ITR 320, upheld by Division Bench vide decision reported as Second ITO vs. Stumpp, Schuele & Somappa Put. Ltd. (1977) 106 ITR 399. The said six reasons recorded in Dalmia Cement (Bharat) Ltd. (supra) are:- "(a) Any amount in respect of which deduction is claimed under any of the provisions in sections 80C to 80 V is already included in the gross total income of the assessee and, therefore, cannot be stated to be not includible in the income of the assessee. (b) The expressi…

DCIT 10(3)(2), Mumbai vs. Phoenix Mecano (I) Pltd, Mumbai

In the result, appeal of the Revenue is allowed

ITA 4620/MUM/2015[2011-12]Status: DisposedITAT Mumbai12 Aug 2016AY 2011-12

Bench: Shri Joginder Singh, Assessment Year:2011-12

Section 10ASection 10BSection 70Section 80A(1)Section 80B(5)Section 80C

…ent case stand on a different footing compared to the facts in the case on hand. The petitioner has chosen to calculate depreciation in such a way that he has chosen nil liability. 16. He also relies on Second ITO v. Stumpp, Schuele & Somappa (P.) Ltd. [1977] 106 ITR 399 (Kar.). In the said case, it is stated that section 2(9) of the Act provides that the words and expressions used in the Act, but not defined in it and defined in the Income-tax Act, shall have the meanings respectively assigned to them in the Income-tax Act. The Court ruled that the basic material for the computation of surtax is the total income…

CIT vs. Kribhco

ITA - 444 / 2011HC Delhi18 Jul 2012
Section 14ASection 2(45)Section 5Section 80ASection 80A(1)Section 80B(5)Section 80P(2)(d)

…Division Bench vide decision reported as Second ITO vs. 2012:DHC:4393-DB ITA No. 444/2011 Page 24 of 30 Stumpp, Schuele & Somappa Pvt. Ltd. (1977) 106 ITR 399. The said six reasons recorded in Dalmia Cement (Bharat) Ltd. (supra) are:- “(a) Any amount in respect of which deduction is claimed under any of the provisions in sections 80C to 80V is already included in the gross total income of the assessee and, therefore, cannot be stated to be not includible in the income of the assessee. (b) The e…

Commissioner of Income Tax

ITA/444/2011HC Delhi18 Jul 2012
Section 14ASection 2(45)Section 5Section 80ASection 80A(1)Section 80B(5)Section 80P(2)(d)

…Division Bench vide decision reported as Second ITO vs. 2012:DHC:4393-DB ITA No. 444/2011 Page 24 of 30 Stumpp, Schuele & Somappa Pvt. Ltd. (1977) 106 ITR 399. The said six reasons recorded in Dalmia Cement (Bharat) Ltd. (supra) are:- “(a) Any amount in respect of which deduction is claimed under any of the provisions in sections 80C to 80V is already included in the gross total income of the assessee and, therefore, cannot be stated to be not includible in the income of the assessee. (b) The e…

Second ITO v. Stumpp, Schuele & Somappa Put. Ltd. (106 ITR 399) — Cited in 7 Judgments | BharatTax