Trib.) CORPORATE DISTINCT JURIDICAL ENTITY FROM SHAREHOLDER 7. Calcutta Tramways Co. Ltd. v. CWT

86 ITR 133Supreme Court of India1972#21502 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Judgments citing Trib.) CORPORATE DISTINCT JURIDICAL ENTITY FROM SHAREHOLDER 7. Calcutta Tramways Co. Ltd. v. CWT

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 6723/MUM/2018[2011-12]Status: DisposedITAT Mumbai03 Jan 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…ERS IS NOT A BENEFICIAL OWNER SR. Reference Particulars NO. no. 6. HSBC Bank (Mauritius) Ltd. v. DCIT (Int. Tax) [2017] 78 Para 9 taxmann.com 174 (Mumbai - Trib.) CORPORATE DISTINCT JURIDICAL ENTITY FROM SHAREHOLDER 7. Calcutta Tramways Co. Ltd. v. CWT [1972] 86 ITR 133 (SC) Pg. 6 OFFSHORE ENTITY TAXABLE IN JURISDICTION OF SOURCE OR RESIDENCE 8. Yashovardhan Birla v. DCIT, Central Circle-4(1), WTA No.2 to Para 32 8/Mum/2020 (AYs 2007-08 to 2013-14, order dated 24.12.2020) STRICT INTERPRETATION OF S.68, 69, S.139 - EXPLN 4/5: INCOME-TAX ACT 9. PCIT v. Aarham Softronics [2019] 102 taxmann.com 343 (SC) Para 20 SCOPE…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 6722/MUM/2018[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…ERS IS NOT A BENEFICIAL OWNER SR. Reference Particulars NO. no. 6. HSBC Bank (Mauritius) Ltd. v. DCIT (Int. Tax) [2017] 78 Para 9 taxmann.com 174 (Mumbai - Trib.) CORPORATE DISTINCT JURIDICAL ENTITY FROM SHAREHOLDER 7. Calcutta Tramways Co. Ltd. v. CWT [1972] 86 ITR 133 (SC) Pg. 6 OFFSHORE ENTITY TAXABLE IN JURISDICTION OF SOURCE OR RESIDENCE 8. Yashovardhan Birla v. DCIT, Central Circle-4(1), WTA No.2 to Para 32 8/Mum/2020 (AYs 2007-08 to 2013-14, order dated 24.12.2020) STRICT INTERPRETATION OF S.68, 69, S.139 - EXPLN 4/5: INCOME-TAX ACT 9. PCIT v. Aarham Softronics [2019] 102 taxmann.com 343 (SC) Para 20 SCOPE…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 6721/MUM/2018[2009-10]Status: DisposedITAT Mumbai03 Jan 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…ERS IS NOT A BENEFICIAL OWNER SR. Reference Particulars NO. no. 6. HSBC Bank (Mauritius) Ltd. v. DCIT (Int. Tax) [2017] 78 Para 9 taxmann.com 174 (Mumbai - Trib.) CORPORATE DISTINCT JURIDICAL ENTITY FROM SHAREHOLDER 7. Calcutta Tramways Co. Ltd. v. CWT [1972] 86 ITR 133 (SC) Pg. 6 OFFSHORE ENTITY TAXABLE IN JURISDICTION OF SOURCE OR RESIDENCE 8. Yashovardhan Birla v. DCIT, Central Circle-4(1), WTA No.2 to Para 32 8/Mum/2020 (AYs 2007-08 to 2013-14, order dated 24.12.2020) STRICT INTERPRETATION OF S.68, 69, S.139 - EXPLN 4/5: INCOME-TAX ACT 9. PCIT v. Aarham Softronics [2019] 102 taxmann.com 343 (SC) Para 20 SCOPE…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 6720/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…ERS IS NOT A BENEFICIAL OWNER SR. Reference Particulars NO. no. 6. HSBC Bank (Mauritius) Ltd. v. DCIT (Int. Tax) [2017] 78 Para 9 taxmann.com 174 (Mumbai - Trib.) CORPORATE DISTINCT JURIDICAL ENTITY FROM SHAREHOLDER 7. Calcutta Tramways Co. Ltd. v. CWT [1972] 86 ITR 133 (SC) Pg. 6 OFFSHORE ENTITY TAXABLE IN JURISDICTION OF SOURCE OR RESIDENCE 8. Yashovardhan Birla v. DCIT, Central Circle-4(1), WTA No.2 to Para 32 8/Mum/2020 (AYs 2007-08 to 2013-14, order dated 24.12.2020) STRICT INTERPRETATION OF S.68, 69, S.139 - EXPLN 4/5: INCOME-TAX ACT 9. PCIT v. Aarham Softronics [2019] 102 taxmann.com 343 (SC) Para 20 SCOPE…