State Bank of Travancore v. Commissioner of Income-Tax, Kerala

158 ITR 889Reported decision1986#22830 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2010.

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Judgments citing State Bank of Travancore v. Commissioner of Income-Tax, Kerala

M/s. De vs. ons Pvt. Ltd

ITA/296/2006HC Delhi29 Nov 2010
Section 133(6)Section 271

…ed to the assessee. 25. It may be noted at this juncture that the reliance placed by Mr.Sanjeev Sabharwal, the learned counsel for the Revenue on the decision of the Supreme Court in State Bank of Travancore vs. Commissioner of Income-Tax, Kerala (1986) 158 ITR 889 wherein the effect of the decision of State Bank of Travancore’s case (supra) was specifically considered and explained by the Court. 26. In our considered view, therefore, the Tribunal was not right in holding that there was a change in the method of accounting by the assessee company. The assessee company had submitted the details of…

M/S De vs. Ons Pvt Ltdvs.Commissioner of Income Tax &

ITA - 367 / 2004HC Delhi19 Nov 2010
Section 133(6)Section 271

…ed to the assessee. 25. It may be noted at this juncture that the reliance placed by Mr.Sanjeev Sabharwal, the learned counsel for the Revenue on the decision of the Supreme Court in State Bank of Travancore vs. Commissioner of Income-Tax, Kerala (1986) 158 ITR 889 wherein the effect of the decision of State Bank of Travancore’s case (supra) was specifically considered and explained by the Court. 26. In our considered view, therefore, the Tribunal was not right in holding that there was a change in the method of accounting by the assessee company. The assessee company had submitted the details of…

M/s. De vs. ons Pvt. Ltd

ITA/367/2004HC Delhi19 Nov 2010
Section 133(6)Section 271

…ed to the assessee. 25. It may be noted at this juncture that the reliance placed by Mr.Sanjeev Sabharwal, the learned counsel for the Revenue on the decision of the Supreme Court in State Bank of Travancore vs. Commissioner of Income-Tax, Kerala (1986) 158 ITR 889 wherein the effect of the decision of State Bank of Travancore’s case (supra) was specifically considered and explained by the Court. 26. In our considered view, therefore, the Tribunal was not right in holding that there was a change in the method of accounting by the assessee company. The assessee company had submitted the details of…

State Bank of Travancore v. Commissioner of Income-Tax, Kerala (158 ITR 889) — Cited in 3 Judgments | BharatTax