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Section 2602

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

ITTA/55/2010HC Telangana20 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 260

gains‟ in their hands in their returns would not be relevant in deciding the issue whether the payment by the Assessee should be treated as „business expenditure.‟ As explained by the Madras High Court in CIT v. Sarda Binding Works 102 ITR 187 (Mad), it is the point of view of the payer which is relevant. 37. The decision

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

ITTA/210/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

The Commissioner of Income Tax (Central) vs. Sri R.Gowsreesham,

The Commissioner of Income Tax I vs. M/S Alloy Nitrides Limited,

The Commissioner of Income Tax IV, vs. M/s. Maheshwari Plaza Resorts (P) Ltd.,

The Commissioner of Income Tax -IV vs. M/s. Meghadoot Drillers

Commissioner of Income Tax vs. Agricultural Market Committee

Commissioner of Income Tax-2 vs. Agricultural Market Committee

Commissioner of Income Tax vs. Agricultural Market Committee

Commissioner of Income Tax vs. Agricultural Market Committee,