Singla Agencies v. ACIT

60 ITD 410Income Tax Appellate Tribunal1997#25345 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2021 to 2021.

Judgments citing Singla Agencies v. ACIT

Triveni Glass Limited, Allahabad vs. Income Tax Officer Ward 2(3), Allahabad

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

…upon orders of authorities below. The ld. DR relied upon Special Bench – Chandigarh tribunal decision in the case of Gulati Saree Centre (1999) 71 ITD 73(Chd. SB) and decision of Chandigarh-tribunal in the case of Singla Agencies v. ACIT , reported in (1997) 60 ITD 410(Chd.-trib.) 20.4 On the second issue of disallowance of disallowance of rebate ,the ld. DR submitted that the assessee has paid commission and no income-tax was deducted at source, and hence the entire disallowance is to be upheld. 21. We have considered rival contentions and perused the material on record, including cited case laws. The assesse…

Triveni Glass Limited, Allahabad vs. Income Tax Officer Ward 2(3), Allahabad

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

…upon orders of authorities below. The ld. DR relied upon Special Bench – Chandigarh tribunal decision in the case of Gulati Saree Centre (1999) 71 ITD 73(Chd. SB) and decision of Chandigarh-tribunal in the case of Singla Agencies v. ACIT , reported in (1997) 60 ITD 410(Chd.-trib.) 20.4 On the second issue of disallowance of disallowance of rebate ,the ld. DR submitted that the assessee has paid commission and no income-tax was deducted at source, and hence the entire disallowance is to be upheld. 21. We have considered rival contentions and perused the material on record, including cited case laws. The assesse…

Triveni Glass Limited, Allahabad vs. Income Tax Officer Ward 2(3), Allahabad

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

…upon orders of authorities below. The ld. DR relied upon Special Bench – Chandigarh tribunal decision in the case of Gulati Saree Centre (1999) 71 ITD 73(Chd. SB) and decision of Chandigarh-tribunal in the case of Singla Agencies v. ACIT , reported in (1997) 60 ITD 410(Chd.-trib.) 20.4 On the second issue of disallowance of disallowance of rebate ,the ld. DR submitted that the assessee has paid commission and no income-tax was deducted at source, and hence the entire disallowance is to be upheld. 21. We have considered rival contentions and perused the material on record, including cited case laws. The assesse…

Singla Agencies v. ACIT (60 ITD 410) — Cited in 3 Judgments | BharatTax