Cit vs. godavari saraf
WebCIT vs. The KCP Limited (Andhra Pradesh High Court) S. 37 (1)/145 (2): Entire law on accrual of liability under mercantile system of accounting explained in the context of Accounting Standard 4 (AS-4) (contingencies and events occurring after the balance sheet date) issued by the ICAI and s. 211 of the Companies Act, 1956, after referring to ... WebThe Tribunal followed the ratio of the decision of this court in the case of CIT v. P. Muncherji and Co. [1987] 167 ITR 671. The Tribunal has declined to refer the above question to us …
Cit vs. godavari saraf
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WebHeld That >>> Decision of any High Court binding on all subordinate authorities and Tribunals through out India, untill contrary view is taken by other HC... Case Law >>> … WebWe are, therefore, bound by that decision in view of the principle laid down by the Bombay High Court in the case of CIT v. Smt. GodavarideviSaraf[1978] 113 ITR 589. As held by …
WebRecently, the Raipur Bench of the Income-tax Appellate Tribunal (the Tribunal) in the case of R K P Company1(the taxpayer) held that second proviso to Section 40(a)(ia) of the … WebSep 11, 2024 · CIT Vs. Godavari Devi Saraf (1978) 113 ITR 589 (Bom) In the instant case, the assessee had challenged the order passed by the CIT(A) in disallowing exemption u/s 54F of the Income Tax Act, 1961 (the Act) with respect to renovation expenses. ... On appeal, the CIT(A) confirmed the order of the AO by holding that any investment made …
WebThe CIT(A) ought not to have confirmed the same considering the fact that the contributions for the months April to May, 2024 were paid with marginal delay and contributions for Dec. 2024 to Feb.2024 were paid before the financial year ended on 31.3.2024 and contribution for March, 2024 was paid before the due date of filing of IT return u/s ...
WebAug 2, 2016 · In an old judgement but useful Judgment Bombay High Court in the case of CIT Vs. Godavari Saraf held that until contrary decision is given by any other competent High Court, which is binding on a Tribunal in the relevant State, it has to proceed on the footing that the law declared by the High Court, though of another State, is the fina...
WebThe assessee also relied on the decision of the Hon'ble Bombay High Court in the case CIT vs Smt Godavari Saraf reported in [1978] 113 !TR 539 (Bom) wherein it was held that when section 140A(3) has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid ... pollens histaminum 200 plus minsanWebIn this case, the assessee had received the order of the CIT(A) on 01.08.2024 and the last date for filing of the appeal was 01.10.2024, while the assessee filed the appeal on … pollenkyssenWebThe Tribunal followed the ratio of the decision of this court in the case of CIT v. P. Muncherji and Co. [1987] 167 ITR 671. The Tribunal has declined to refer the above question to us as the same is covered by the above decision. 4. In the case of CIT v. P. Muncherji and Co. [1987] 167 ITR, a Division Bench of this court has taken the view ... pollennation skinWebOct 12, 2024 · Godavari Saraf held that until contrary decision is given by the other competent supreme court, which is binding on a Tribunal within the relevant State, it’s … pollenkollen malmöWebOur attention was also drawn to a decision of this court in CIT v. Smt. Godavaridevi Saraf [1978] 113 ITR 589, where it was observed that an authority like the Income-tax Appellate … pollensa 10kWebSep 11, 2009 · CIT(A) dismissed, the appeal of assessee by holding that full and true disclosure of all material facts was not done by the assessee during the original assessment proceedings he held the re-assessment proceedings to be valid. Coming to the first argument of the assessee we find that the notice for reopening the assessment u/s 147 … pollenkollen uppsalaWebFebruary 2015, passed by the learned CIT(A) in the matter of assessment under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), for the … pollensa 22