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“Section 131(10)(d)”

Section References (mined)Section 131Section 131(10)(d)1 judgments

The decision most relied on for Section 131(10)(d) is CIT v. Velimalai Rubber Co. Ltd. (192 ITR 619), cited in 22 judgments on BharatTax.

Leading authorities on Section 131(10)(d)

CIT v. Velimalai Rubber Co. Ltd.
192 ITR 619 · 1991 · High Court
22
citing judgments

Where a question of law or fact was decided in an assessee's own case for an earlier assessment year, the Tribunal is justified in relying on that earlier decision for a subsequent year, even if res judicata doesn't strictly apply.

Judgments citing Section 131(10)(d)

Asstt. Commissioner of Income Tax, Circle-5 Pune, Pune vs. Surana Mutha Bhansali Developers, Pune

In the result, the appeal is 'allowed"

ITA 673/PUN/2024[2013-14]Status: DisposedITAT Pune28 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Rajiv ThakkarFor Respondent: Shri Sourabh Nayak, Addl.CIT
Section 131(10)(d)Section 143(3)Section 80Section 801B(10)Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK