Stumpp, Schuele and Somappa P. Ltd. v. ITO (Second)

102 ITR 320Reported decision1976#11985 most cited
8

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 Stumpp, Schuele and Somappa P. Ltd. v. ITO (Second)

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

…in the total income. This contention was rejected after recording the six substantive reasons given by the Karnataka High 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 in…

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

…in the total income. This contention was rejected after recording the six substantive reasons given by the Karnataka High 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 in…

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

…in the total income. This contention was rejected after recording the six substantive reasons given by the Karnataka High 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 in…

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

…in the total income. This contention was rejected after recording the six substantive reasons given by the Karnataka High 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 in…

CIT vs. Tei Technologies Pvt Ltd

ITA/2067/2010HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)Section 260ASection 72

…Page 24 of 32 (as he then was) referred to the judgment of E. S. Venkataramiah, J. (as he then was) of the Karnataka High Court in Stumpp, Schuele and Somappa P. Ltd. v. ITO (Second), (1976) 102 ITR 320 where the position was summed up as under: - “(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 expression "not includible" means…

CIT vs. Tei Technologies Pvt Ltd

ITA/347/2011HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)Section 260ASection 72

…Page 24 of 32 (as he then was) referred to the judgment of E. S. Venkataramiah, J. (as he then was) of the Karnataka High Court in Stumpp, Schuele and Somappa P. Ltd. v. ITO (Second), (1976) 102 ITR 320 where the position was summed up as under: - “(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 expression "not includible" means…

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)

…owed under the said Section ceased to be part of profits included in the total income. This contention was rejected after recording the six substantive reasons given by the Karnataka High Court in Stumpp, Schuele & Somappa Pvt. Ltd. vs. Second ITO (1976) 102 ITR 320, upheld by 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. (…

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)

…owed under the said Section ceased to be part of profits included in the total income. This contention was rejected after recording the six substantive reasons given by the Karnataka High Court in Stumpp, Schuele & Somappa Pvt. Ltd. vs. Second ITO (1976) 102 ITR 320, upheld by 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. (…

Stumpp, Schuele and Somappa P. Ltd. v. ITO (Second) (102 ITR 320) — Cited in 8 Judgments | BharatTax