V.D. Talwar v. CIT

49 ITR 122Supreme Court of India1963#25106 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 89section 192section 19salarycompanyindiainterest

Judgments citing V.D. Talwar v. CIT

Sandeep Vanjare, Mumbai vs. Asstt Comm. of Income Tax Circle-34(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4179/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2017-18 Shri Sandeep Vanjare, Asst. Commissioner Of Room-105, Madhusudan Income Tax, Chawl-135, Circle-34(3), Vs. P.B. Marg, Room No.832, Worli, Kautilya Bhavan, Mumbai – 400 013 Bkc, Bandra East, Pan: Abvpv8834H Maharashtra- 400 051 (Appellant) (Respondent)

For Appellant: Shri Ravikant S. Pathak, C.AFor Respondent: Shri Manoj Kumar Singh, Sr. A.R
Section 192Section 250Section 89Section 89(1)

…milar issue. Further he brought to our notice the agreement between the individuals and the company. In this regard he relied on the case law filed before Ld.CIT(A) and further relied on two case law which are reproduced below: - a) V.D. Talwar v. CIT [1963] 49 ITR 122 (SC). b) Patil Vijaykumar v. CIT in writ petition nos. 4916 to 4936 of 1984 dated 10.08.1984. He submitted that the above said case law are exactly similar to the facts of the assessee’s case. 15. On the other hand, Ld. DR submitted that assessee is an ex- employee and received the compensation as ex-gratia as per the letter issued by the compan…

Sanjay Laxman Kangude, Mumbai vs. Assistant Commissioner of Income Tax, Circle 34(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1860/MUM/2021[2017-2018]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-2018

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra Jain &For Respondent: Bharti Singh
Section 143(1)Section 143(2)Section 89Section 89(1)

…imilar issue. Further he brought to our notice the agreement between the individuals and the company. In this regard he relied on the case law filed before Ld.CIT(A) and further relied on two case law which are reproduced below: - a) V.D. Talwar v. CIT [1963] 49 ITR 122 (SC). b) Patil Vijaykumar v. CIT in writ petition nos. 4916 to 4936 of 1984 dated 10.08.1984. He submitted that the above said case law are exactly similar to the facts of the assessee’s case. 15. On the other hand, Ld. DR submitted that assessee is an ex-employee and received the compensation as ex-gratia as per the letter issued by the company.…

Shri Rajesh Shantaram Chavan, Mumbai vs. ACIT Cir -34(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1841/MUM/2021[2017-18]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra Jain &For Respondent: Bharti Singh
Section 143(1)Section 143(2)Section 89Section 89(1)

…imilar issue. Further he brought to our notice the agreement between the individuals and the company. In this regard he relied on the case law filed before Ld.CIT(A) and further relied on two case law which are reproduced below: - a) V.D. Talwar v. CIT [1963] 49 ITR 122 (SC). b) Patil Vijaykumar v. CIT in writ petition nos. 4916 to 4936 of 1984 dated 10.08.1984. He submitted that the above said case law are exactly similar to the facts of the assessee’s case. 15. On the other hand, Ld. DR submitted that assessee is an ex-employee and received the compensation as ex-gratia as per the letter 12 ITA.NO. 1841/MUM/2…

V.D. Talwar v. CIT (49 ITR 122) — Cited in 3 Judgments | BharatTax