Travancore Tea Estates v. CIT

93 ITR 314High Court1974#16240 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2015 to 2021.

Judgments citing Travancore Tea Estates v. CIT

Tata Coffee Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is partly allowed, while the appeal by the department is dismissed

ITA 647/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore
Section 143(3)Section 92

…orted in 27 taxmann.com 98 ♦ Decision of Honourable Karnataka High Court in Assessee's own case for AY 2003-04 and AY 2004-05 in ITA No. 110 and 111 of 2009 ♦ Emerald Valley Estates Ltd. [1996] 222 ITR 799 (Karnataka HC) ♦ Travancore Tea Estates v. CIT [1974] 93 ITR 314 (Kerala HC) ♦ State of Kerala v. Karimtharuvi Tea Estate Ltd. [1964] 51 ITR 129 (Kerala HC) ♦ C. Hanumantharao (Deceased) v. CIT (Madras HC) (Tax case appeal No. 44/2004) ♦ The Honourable Bangalore Tribunal in the assessee's own case for AY 2006-07, 2007-08 and 2008-09 [ITA 1462 to 1464/Bang/2012] ♦ CIT v. Pullangode Rubber Produce Company Limited…

DCIT, Bangalore vs. M/S Tata Coffee Pvt. Ltd., Bangalore

In the result, the appeal of the assessee is partly allowed, while the appeal by the department is dismissed

ITA 560/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore
Section 143(3)Section 92

…orted in 27 taxmann.com 98 ♦ Decision of Honourable Karnataka High Court in Assessee's own case for AY 2003-04 and AY 2004-05 in ITA No. 110 and 111 of 2009 ♦ Emerald Valley Estates Ltd. [1996] 222 ITR 799 (Karnataka HC) ♦ Travancore Tea Estates v. CIT [1974] 93 ITR 314 (Kerala HC) ♦ State of Kerala v. Karimtharuvi Tea Estate Ltd. [1964] 51 ITR 129 (Kerala HC) ♦ C. Hanumantharao (Deceased) v. CIT (Madras HC) (Tax case appeal No. 44/2004) ♦ The Honourable Bangalore Tribunal in the assessee's own case for AY 2006-07, 2007-08 and 2008-09 [ITA 1462 to 1464/Bang/2012] ♦ CIT v. Pullangode Rubber Produce Company Limited…

Tata Coffee Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee in IT(TP)A No

ITA 729/BANG/2015[2010-11]Status: DisposedITAT Bangalore22 Mar 2021AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 14A

…orted in 27 taxmann.com 98 • Decision of Honourable Karnataka High Court in Assessee's own case for AY 2003-04 and AY 2004-05 in ITA No.110 and 111 of 2009 • Emerald Valley Estates Ltd. [1996] 222 ITR 799 (Karnataka HC) • Travancore Tea Estates vs. CIT [1974] 93 ITR 314 (Kerala HC) • State of Kerala vs. Karimtharuvi Tea Estate Ltd. [1964] 51 ITR 129 (Kerala HC) • C. Hanumantharao (Deceased) vs. CIT (Madras HC) (Tax case appeal No.44/2004) • The Honourable Bangalore Tribunal in the assessee's own case for AY 2006-07, 2007-08 and 2008-09 [ITA 1462 to 1464/Bang/2012] • CIT v. Pullangode Rubber Produce Company Limite…

Tata Coffee Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee in IT(TP)A No

ITA 568/BANG/2015[2010-11]Status: DisposedITAT Bangalore22 Mar 2021AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 14A

…orted in 27 taxmann.com 98 • Decision of Honourable Karnataka High Court in Assessee's own case for AY 2003-04 and AY 2004-05 in ITA No.110 and 111 of 2009 • Emerald Valley Estates Ltd. [1996] 222 ITR 799 (Karnataka HC) • Travancore Tea Estates vs. CIT [1974] 93 ITR 314 (Kerala HC) • State of Kerala vs. Karimtharuvi Tea Estate Ltd. [1964] 51 ITR 129 (Kerala HC) • C. Hanumantharao (Deceased) vs. CIT (Madras HC) (Tax case appeal No.44/2004) • The Honourable Bangalore Tribunal in the assessee's own case for AY 2006-07, 2007-08 and 2008-09 [ITA 1462 to 1464/Bang/2012] • CIT v. Pullangode Rubber Produce Company Limite…

DCIT, Bangalore vs. M/S Tata Coffee Limited, Bangalore

In the result, the appeal of the assessee in IT(TP)A No

ITA 190/BANG/2015[2010-11]Status: DisposedITAT Bangalore22 Mar 2021AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 14A

…orted in 27 taxmann.com 98 • Decision of Honourable Karnataka High Court in Assessee's own case for AY 2003-04 and AY 2004-05 in ITA No.110 and 111 of 2009 • Emerald Valley Estates Ltd. [1996] 222 ITR 799 (Karnataka HC) • Travancore Tea Estates vs. CIT [1974] 93 ITR 314 (Kerala HC) • State of Kerala vs. Karimtharuvi Tea Estate Ltd. [1964] 51 ITR 129 (Kerala HC) • C. Hanumantharao (Deceased) vs. CIT (Madras HC) (Tax case appeal No.44/2004) • The Honourable Bangalore Tribunal in the assessee's own case for AY 2006-07, 2007-08 and 2008-09 [ITA 1462 to 1464/Bang/2012] • CIT v. Pullangode Rubber Produce Company Limite…

Elder It Solutions P.Ltd, Mumbai vs. Pr CIT 4, Mumbai

In the result appeal of the assessee is allowed

ITA 2461/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Dec 2015AY 2010-11
For Appellant: Shri A.V.SondeFor Respondent: Manjunatha R.Swamy
Section 143(3)Section 263

…lT v. Tata Services Ltd. (1980) 122ITR 594 (Born)]. • Share in a Partnership is a capital asset. [V. Rangaswamy Naidu v. ClT (1957) 31 lTR 711 (Madras)]. • Trees standing on agricultural lands are capital assets. [Travancore Tea Estates Co. Ltd. v. ClT (1974) 93 ITR 314 (Ker)]. • Industrial Licenses are capital assets. [Seshasayee Brothers Ltd. v. Addl. ClT (1961) 42lTR 568 (Mad)]. • Business undertaking as a whole is a capital asset. [Syndicate Bank Ltd. v. Addl. ClT (1985) 155lTR 681 (Kar)]. • Goodwill of a business is held as capital asset. [Devidas Vithaldas & Co. v ClT (1972) 84lTR 277 (S.C.)]. • Fixed depos…

Travancore Tea Estates v. CIT (93 ITR 314) — Cited in 6 Judgments | BharatTax