V.M. Salgaoncan and Bros. Pvt. Ltd. v. CIT

253 ITR 331High Court2002#24003 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 361,877 Indian tax judgments — from 2015 to 2017.

Judgments citing V.M. Salgaoncan and Bros. Pvt. Ltd. v. CIT

DCIT, New Delhi vs. Shri Shiv Priya, Noida

The appeal of the Revenue is dismissed

ITA 1101/DEL/2014[2011-12]Status: DisposedITAT Delhi26 May 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 132Section 139Section 153Section 153ASection 2(24)Section 2(24)(iv)Section 69A

…1 ITA Nos. 6779/Del/2013, C.O 238/Del/2011, ITA No.1101/2014 & C.O No. 300/Del/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.6779/DEL/2013 (A.Y 2010-11) ACIT Vs Shiv Priya Central Circle-7 C-56/40, Sector-62 New Delhi Noida (APPELLANT) AGDPS2265G (RESPONDENT) C.O .No.238/DEL/2014 (A.Y 2010-11) Shiv Priya Vs ACIT C-56/40, Sector-62 Central Circle-7 Noida New Delhi AGDPS2265G (RESPONDENT) (APPELLANT) I.T.A .No.1101/DEL/2014 (A.Y 2011-12) DCIT Vs Shiv Priya Central Circle-7 C-56/40, Sec…

ACIT, New Delhi vs. Sh. Shiv Priya, Noida

The appeal of the Revenue is dismissed

ITA 6779/DEL/2013[2010-11]Status: DisposedITAT Delhi26 May 2017AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 132Section 139Section 153Section 153ASection 2(24)Section 2(24)(iv)Section 69A

…1 ITA Nos. 6779/Del/2013, C.O 238/Del/2011, ITA No.1101/2014 & C.O No. 300/Del/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.6779/DEL/2013 (A.Y 2010-11) ACIT Vs Shiv Priya Central Circle-7 C-56/40, Sector-62 New Delhi Noida (APPELLANT) AGDPS2265G (RESPONDENT) C.O .No.238/DEL/2014 (A.Y 2010-11) Shiv Priya Vs ACIT C-56/40, Sector-62 Central Circle-7 Noida New Delhi AGDPS2265G (RESPONDENT) (APPELLANT) I.T.A .No.1101/DEL/2014 (A.Y 2011-12) DCIT Vs Shiv Priya Central Circle-7 C-56/40, Sec…

ACIT, New Delhi vs. Sh. Anil Kumar Sharma, New Delhi

In the result, the appeals of the Revenue as well as Cross

ITA 6204/DEL/2013[2010-11]Status: DisposedITAT Delhi23 Sept 2015AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

Section 127Section 132Section 139Section 143(3)Section 153ASection 2(24)(iv)

…n similar issue the Hon’ble Jurisdictional High Court of Delhi, following the law laid down by the Hon’ble Apex Court in the case of V.M. Salgaoncan and Bros. Pvt. Ltd. vs. CIT (2000) 243 ITR 383 (SC), in the judgment in the case of Sohan Singh vs. CIT (2002) 253 ITR 331 (Delhi) held that in view of insertion of section 17(2)(vi) of the Act and the amendment of section 40A(5) of the Act by the Taxation Laws (Amendment) Act, 1984 and their subsequent deletion w.e.f. 1.4.1985 by the Finance Act, 1985, as a measure of relief to the salaried taxpayers, and the circular dated 12.6.1985 of CBDT relating thereto, the in…

V.M. Salgaoncan and Bros. Pvt. Ltd. v. CIT (253 ITR 331) — Cited in 3 Judgments | BharatTax