Standard Mills Co. Ltd. v. CIT

257 ITR 694High Court2002#24033 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 2016 to 2019.

Judgments citing Standard Mills Co. Ltd. v. CIT

M/S Pradhan Engineering Enterprises Pvt. Ltd., Dewas vs. The ACIT 1(1), Ujjain

In the result, the appeal of the Assessee for A

ITA 934/IND/2016[2012-13]Status: DisposedITAT Indore14 Aug 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad

Section 115JSection 143(2)Section 143(3)

…on and Ribbon Manufacturing Co. Ltd. (199) 239 ITR 505 (Hon'ble Supreme Court) v. CIT vs. Ganga Galss Works (P) Ltd. (2005) 276 ITR 394 (All) vi. Standard Mills Co. Ltd. vs. CIT (1998) 229 ITR 366 (Bom) vii. CIT vs. B& A Plantations and Industries Ltd. (2002) 257 ITR 694 (Gua) viii. CIT vs. KR. Ganesh (2003) 259 ITR 174 (Mad.) ix. CIT vs. Kishor Chand Shricharan Lal (2004) 266 ITR 37 (All) 22. Per contra Ld. DR vehemently argued supporting the order of both lower authorities and prayed for sustaining the disallowance. 23. We have heard rival contentions and perused the record placed before us and also gone thro…

M/S Pradhan Engineering Enterprises Pvt. Ltd., Dewas vs. The ACIT 1(1), Ujjain

In the result, the appeal of the Assessee for A

ITA 933/IND/2016[2008-09]Status: DisposedITAT Indore14 Aug 2019AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 115JSection 143(2)Section 143(3)

…on and Ribbon Manufacturing Co. Ltd. (199) 239 ITR 505 (Hon'ble Supreme Court) v. CIT vs. Ganga Galss Works (P) Ltd. (2005) 276 ITR 394 (All) vi. Standard Mills Co. Ltd. vs. CIT (1998) 229 ITR 366 (Bom) vii. CIT vs. B& A Plantations and Industries Ltd. (2002) 257 ITR 694 (Gua) viii. CIT vs. KR. Ganesh (2003) 259 ITR 174 (Mad.) ix. CIT vs. Kishor Chand Shricharan Lal (2004) 266 ITR 37 (All) 22. Per contra Ld. DR vehemently argued supporting the order of both lower authorities and prayed for sustaining the disallowance. 23. We have heard rival contentions and perused the record placed before us and also gone thro…

Vasant J, Khetani, Mumbai vs. JCIT 17(3), Mumbai

In the result, the appeal filed by the assessee in ITA N0

ITA 3340/MUM/2012[2007-08]Status: DisposedITAT Mumbai16 Mar 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3340/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Mr. Vasant J. Khetani, Joint Commissioner Of बनाम/ 255/16, Kamla Sadan, Income Tax-17(3), V. Prof. U.U. Bhatt Marg, Aayakar Bhavan, M.K. Matunga, Road,Mumbai. Mumbai 400 019. "थायी लेखा सं./Pan : Aacpk 4366M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Satya Pal Kumar- (DR)
Section 143(2)Section 143(3)Section 40Section 43Section 43B

…therefore, the assessee was entitled to deduction of confirmed and accrued contingent liability. The assessee relied upon the decisions in the case of CIT v. Southern Estates (P) Ltd. (1982) 136 ITR 846 (Cal.), CIT v. B&A Plantations & Industries Ltd. (2002) 257 ITR 694 (Gau.), South Eastern Coalfields Ltd. v. Joint CIT (2002) 77 TTJ (Nag-Trib) 401, CIT v. Indian Metal & Metallurgical Corporation, (1964) 51 ITR 240 (Mad) and Sirsa Industries v. CIT (1989) 1781TR 437 (P & H), Calcutta Co. Ltd. v. CIT (1959) 37 ITR 1 (SC), Addl. CIT v. T Nagireddy & Co. (1976) 105 ITR 669 (AP) and Metal Box Co. of India Ltd. v. Th…

Standard Mills Co. Ltd. v. CIT (257 ITR 694) — Cited in 3 Judgments | BharatTax