T.M. Chacko and Partners v. CIT

195 ITR 905High Court1978#23357 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2021.

Judgments citing T.M. Chacko and Partners v. CIT

M/S Sumeru Enterproses, Jaipur vs. Income Tax Officer, Ward-6-4, Jaipur

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 888/JPR/2019[2014-15]Status: DisposedITAT Jaipur20 Jan 2021AY 2014-15
For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a
Section 143(3)Section 36(1)(vii)Section 37(1)

…te or illusory as held in the cases of CIT vs. Vazir sulaton Tobacco Co. Ltd ( 1978) 114 ITR 605 (Col.)- Co. (vi) The undersigned wishes to place reliance on the decision of (A) Hon'ble Kerala High Court in the case of T.M. Chacko and Partners vs. CIT (1978) 195 ITR 905 ( Ker.) Business Expenditure ITA No. 886 to 888/JP/2019 12 M/s Sumeru Enterprises vs. ITO Condition Precedent Business must be in existence- Assessee carrying on business form 1971-72 to 1978-79 due to a legal bar- interest on kist arrears not deductible in assessment year 1976-77 Income Tax Act, 1961. The authorities as well as the Tribunal ca…

M/S Sumeru Enterproses, Jaipur vs. Income Tax Officer, Ward-6-4, Jaipur

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 887/JPR/2019[2013-14]Status: DisposedITAT Jaipur20 Jan 2021AY 2013-14
For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a
Section 143(3)Section 36(1)(vii)Section 37(1)

…te or illusory as held in the cases of CIT vs. Vazir sulaton Tobacco Co. Ltd ( 1978) 114 ITR 605 (Col.)- Co. (vi) The undersigned wishes to place reliance on the decision of (A) Hon'ble Kerala High Court in the case of T.M. Chacko and Partners vs. CIT (1978) 195 ITR 905 ( Ker.) Business Expenditure ITA No. 886 to 888/JP/2019 12 M/s Sumeru Enterprises vs. ITO Condition Precedent Business must be in existence- Assessee carrying on business form 1971-72 to 1978-79 due to a legal bar- interest on kist arrears not deductible in assessment year 1976-77 Income Tax Act, 1961. The authorities as well as the Tribunal ca…

M/S Sumeru Enterproses, Jaipur vs. Income Tax Officer, Ward-6-4, Jaipur

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 886/JPR/2019[2012-13]Status: DisposedITAT Jaipur20 Jan 2021AY 2012-13
For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a
Section 143(3)Section 36(1)(vii)Section 37(1)

…te or illusory as held in the cases of CIT vs. Vazir sulaton Tobacco Co. Ltd ( 1978) 114 ITR 605 (Col.)- Co. (vi) The undersigned wishes to place reliance on the decision of (A) Hon'ble Kerala High Court in the case of T.M. Chacko and Partners vs. CIT (1978) 195 ITR 905 ( Ker.) Business Expenditure ITA No. 886 to 888/JP/2019 12 M/s Sumeru Enterprises vs. ITO Condition Precedent Business must be in existence- Assessee carrying on business form 1971-72 to 1978-79 due to a legal bar- interest on kist arrears not deductible in assessment year 1976-77 Income Tax Act, 1961. The authorities as well as the Tribunal ca…

T.M. Chacko and Partners v. CIT (195 ITR 905) — Cited in 3 Judgments | BharatTax