Shree Sajjan Mills v. CIT

285 ITR 123High Court#13922 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 Shree Sajjan Mills v. CIT

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)

…tion 40A(7) of the Act, unless the assessee makes the payment to the approved gratuity fund, the deduction is not allowable. The A.O. relied on the decision in the case of Shree Sajjan Mills Vs. CIT reported in 156 ITR 585 (SC), Sony India (P) Ltd. Vs.CIT, 285 ITR 123(Del) and the decision in the case of CIT.Vs Pradeshiya Industrial and Investment corporation M/s. The District Co-operative Central Bank Ltd., Eluru of U.P. Ltd,325 ITR 583 and disallowed the sum of Rs.4,60,59,225/- and brought to tax. 5. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) observ…

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)

…tion 40A(7) of the Act, unless the assessee makes the payment to the approved gratuity fund, the deduction is not allowable. The A.O. relied on the decision in the case of Shree Sajjan Mills Vs. CIT reported in 156 ITR 585 (SC), Sony India (P) Ltd. Vs.CIT, 285 ITR 123(Del) and the decision in the case of CIT.Vs Pradeshiya Industrial and Investment corporation M/s. The District Co-operative Central Bank Ltd., Eluru of U.P. Ltd,325 ITR 583 and disallowed the sum of Rs.4,60,59,225/- and brought to tax. 5. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) observ…

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)

…tion 40A(7) of the Act, unless the assessee makes the payment to the approved gratuity fund, the deduction is not allowable. The A.O. relied on the decision in the case of Shree Sajjan Mills Vs. CIT reported in 156 ITR 585 (SC), Sony India (P) Ltd. Vs.CIT, 285 ITR 123(Del) and the decision in the case of CIT.Vs Pradeshiya Industrial and Investment corporation M/s. The District Co-operative Central Bank Ltd., Eluru of U.P. Ltd,325 ITR 583 and disallowed the sum of Rs.4,60,59,225/- and brought to tax. 5. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) observ…

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)

…tion 40A(7) of the Act, unless the assessee makes the payment to the approved gratuity fund, the deduction is not allowable. The A.O. relied on the decision in the case of Shree Sajjan Mills Vs. CIT reported in 156 ITR 585 (SC), Sony India (P) Ltd. Vs.CIT, 285 ITR 123(Del) and the decision in the case of CIT.Vs Pradeshiya Industrial and Investment corporation M/s. The District Co-operative Central Bank Ltd., Eluru of U.P. Ltd,325 ITR 583 and disallowed the sum of Rs.4,60,59,225/- and brought to tax. 5. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) observ…

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)

…tion 40A(7) of the Act, unless the assessee makes the payment to the approved gratuity fund, the deduction is not allowable. The A.O. relied on the decision in the case of Shree Sajjan Mills Vs. CIT reported in 156 ITR 585 (SC), Sony India (P) Ltd. Vs.CIT, 285 ITR 123(Del) and the decision in the case of CIT.Vs Pradeshiya Industrial and Investment corporation M/s. The District Co-operative Central Bank Ltd., Eluru of U.P. Ltd,325 ITR 583 and disallowed the sum of Rs.4,60,59,225/- and brought to tax. 5. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) observ…

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)

…tion 40A(7) of the Act, unless the assessee makes the payment to the approved gratuity fund, the deduction is not allowable. The A.O. relied on the decision in the case of Shree Sajjan Mills Vs. CIT reported in 156 ITR 585 (SC), Sony India (P) Ltd. Vs.CIT, 285 ITR 123(Del) and the decision in the case of CIT.Vs Pradeshiya Industrial and Investment corporation M/s. The District Co-operative Central Bank Ltd., Eluru of U.P. Ltd,325 ITR 583 and disallowed the sum of Rs.4,60,59,225/- and brought to tax. 5. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) observ…

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)

…tion 40A(7) of the Act, unless the assessee makes the payment to the approved gratuity fund, the deduction is not allowable. The A.O. relied on the decision in the case of Shree Sajjan Mills Vs. CIT reported in 156 ITR 585 (SC), Sony India (P) Ltd. Vs.CIT, 285 ITR 123(Del) and the decision in the case of CIT.Vs Pradeshiya Industrial and Investment corporation M/s. The District Co-operative Central Bank Ltd., Eluru of U.P. Ltd,325 ITR 583 and disallowed the sum of Rs.4,60,59,225/- and brought to tax. 5. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) observ…

Shree Sajjan Mills v. CIT (285 ITR 123) — Cited in 7 Judgments | BharatTax