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Karan Singh and Others. (1993) 200 ITR 614 (SC); CIT vs K. Ramakrishnan (1993) 202 ITR 997 (Kerala) and KTMTM ... Adbul Kayoom & another vs. CIT (1962) 44 ITR 689. The observations of the Hon'ble Apex Court
Income Tax Appellate Tribunal - Delhi
- Cites 11 - Cited by 0 - Full Document
Daga Capital Management Pvt. Ltd. reported in [2009]312 ITR (A.T.) 0001, Hon'ble ITAT, Mumbai in the case
Income Tax Appellate Tribunal - Kolkata
- Cites 11 - Cited by 0 - Full Document
case of CIT vs Badridas Gauridu (P.) Ltd.261 ITR 256 Bom, Bench: 5 Kapadia, J Devadhar and DCIT ... Intergold (I) Limited (2010) 1 ITR 2571 27 50T 239 (ITAT-MUM) which are on identical facts of the assessee
Income Tax Appellate Tribunal - Mumbai
- Cites 12 - Cited by 0 - Full Document
Mills vs. Commissioner of Excess Profits Tax [1954] 26 ITR 765 (SC), the word 'business' connotes some real, substantial ... Bengal & Assam Investors Ltd. v. CIT [1966] 59 ITR 547 (SC); Khan Bahadur Ahmed Alladin & Sons
Income Tax Appellate Tribunal - Mumbai
- Cites 15 - Cited by 0 - Full Document
case of ITO Vs. Ch. Atchaiah 218 ITR 239 (SC) wherein, in the context of assessment of income ... rate. (1) Gopala Pillai A.K. Vs. ITO 75 ITR 120 (Mad); (2) CWT Vs. Trustees of HEH Nizam
Income Tax Appellate Tribunal - Bangalore
- Cites 21 - Cited by 0 - Full Document
ITR (AT) 86); D. H. Securities ... Damani Estates & Finance (P.) Ltd. [2013] 25 ITR 683 (Mum)(Trib). This is more so where
Income Tax Appellate Tribunal - Mumbai
- Cites 19 - Cited by 0 - Full Document
ITR (AT) 86); D. H. Securities ... Damani Estates & Finance (P.) Ltd. [2013] 25 ITR 683 (Mum)(Trib). This is more so where
Income Tax Appellate Tribunal - Mumbai
- Cites 19 - Cited by 0 - Full Document
case of Woodword Governor India Pvt. Ltd. (2009) 312 ITR 254 (SC). The submission of the Assessee was not found ... case of Malabar Ind. Co Vs CIT (2000) 243 ITR 83 (SC). 9. With respect to the issue of loss
Income Tax Appellate Tribunal - Ahmedabad
- Cites 20 - Cited by 0 - Full Document
Varghese v. Income Tax Officer : (1981) 131 ITR 597 that "it is well recognized rule of construction that a statutory ... Cargo Global Logistics Ltd., v. DCIT(2012) 181 ITR (Trib) 106 (Mum) (SB) as well as by the decision
Income Tax Appellate Tribunal - Kolkata
- Cites 10 - Cited by 0 - Full Document
Punjab Stainless Steel Industries & Ors. (364 ITR 144), the Supreme Court has held that meaning given by body ... Khem Singh Sankhla vs. Union of India (266 ITR 485) wherein it was held that reasons based on wrong assumption
Income Tax Appellate Tribunal - Cochin
- Cites 19 - Cited by 0 - Full Document
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