TAXATION 52, 1978 UJ (SC) 825, 1978 (115) ITR 519, 1979 (1) SCJ 411, 1978 CURTAXREP
SCWR 410, (1979) 1 SCR 1047, (1979) 1 SCJ 411, 115 ITR 519, (1978) CURTAXREP 141, 1978 UJ(SC) 825
JUDGMENT
S. Obul Reddy
Investments
Ltd. v. CIT [1957] 20 ITR 1 (SC) and CIT v. Rajendra Prasad Moody
[1978] 115 ITR 519 (SC). It has been held ... Supreme Court again in CIT v. Rajendra Prasad
Moody , (1978) 115 ITR 519, and it was observed as under: -
"We fail to appreciate
ITR 1 (SC)
• Hon'ble the Supreme Court in the case of Commissioner of
Income Tax v. Rajendra Prasad Moody , (1978) 115 ITR 519 ... ITR 1 (SC)
• Hon'ble the Supreme Court in the case of Commissioner of
Income Tax v. Rajendra Prasad Moody , (1978) 115 ITR 519
Court in the case of CIT Vs. Rajendra Prasad Moody [1978]
115 ITR 519 and without considering ratio decidendi as upheld in the cases ... Court in the case of CIT Vs. Rajendra Prasad Moody [1978]
115 ITR 519 and without considering ratio decidendi as upheld in the cases
case of Commissioner of Income Tax vs.
Rajendra Prasad Moody (1978) 115 ITR 519 and further erred
by holding that said judgment and other relied ... Supreme Court in CIT v. Rajendra Prasad Moody [1978] 115 ITR 519. It
was a case where difference of opinion on the subject between various
earned
( CIT vs. Rajendra Prasad Moody (1978), Taxation 51 (3)-52, 115 ITR
519 (SC) : CIT vs. MurliManohar (1998) IX SITC ... earned
( CIT vs. Rajendra Prasad Moody (1978), Taxation 51 (3)-52, 115 ITR
519 (SC) : CIT vs. Murli Manohar (1998) IX SITC
Apex
Court in the case of CIT vs. Raghunandan Prasad Mody , 115 ITR 519 (SC) and that of
CIT vs. Indian Bank Limited reported ... Court in the case of CIT vs. Raghunandan
10
Prasad Mody , 115 ITR 519 (SC) and also the decision in the case
Supreme Court in the case of Rajendra Prasad Moody ( 115 ITR
519).
3. The said loans of Sr. No.3 to 6 aggregating ... Supreme Court in the case of Rajendra
Prasad Moody (115 ITR 519).
12
I.T.A. No. 6238/Mum/2016
Ravi Mohan Gehi
7.2. During
Investments Ltd. v. CIT [1957] 20 ITR 1
(SC) and CIT v. Rajendra Prasad Moody [1978] 115 ITR 519 (SC). It has
been held ... Supreme Court again in CIT v. Rajendra Prasad
Moody , (1978) 115 ITR 519, and it was observed as under: -
"We fail to appreciate