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Documents citing The Commissioner Of Income-Tax,Bihar ... vs Sri Ramakrishna Deo on 14 October, 1958

Satya Prakash Gupta, Allahabad vs Acit, Allahabad on 15 March, 2023

In the case of The CIT vs Sri Ramakrishna Deo (1959) 35 ITR 312, 316, 317 (SC) - Held: The law is well settled that it is for a person who claims exemption to establish it, and there is no reason why it should be otherwise when the exemption claimed is under the Income-tax Act. Held that the burden is on the appellant to prove that the income sought to be taxed was agricultural income.
Income Tax Appellate Tribunal - Allahabad Cites 75 - Cited by 1 - Full Document

Commissioner Income Tax vs Sri Ram Kishan Gupta on 20 January, 2014

Sri Shambhu Chopra, learned Counsel for the Department has placed reliance on judgment of the apex Court in 35 ITR 312 Commissioner of Income-Tax Bihar and Orissa Vs. Ramakrishna Deo. In the above case, the apex Court laid down that a person seeking exemption has to prove that the income sought to be taxed was the agricultural income. Following was laid down at page 317:
Allahabad High Court Cites 33 - Cited by 0 - Full Document

Tamil Nadu Water Investment Company ... vs Acit, Chennai on 6 May, 2022

5.4 We have heard the rival contentions. Against the disallowance of bad debt written off, the assessee has submitted before the ld. CIT(A) that the Assessing Officer has not considered the sundry debtors receivable shown as receivable in the audited financial accounts. It was further submitted before the ld. CIT(A) that the debtor M/s. M/s New Tiruppur Area Development Corpn. Ltd. is a company promoted by the assessee and it is a subsidiary of the assessee is factually erroneous and untenable and also, the Assessing Officer erred in stating that the debtor is traceable and ongoing concern. The assessee contended that the debt has become bad only due to corporate restructuring scheme, which shows that the receivable has become bad. The AR also contended that the Assessing Officer erred in observing that the appellant had taken a conscious decision to end the 13 I.T.A. Nos.694 & 696/Chny/17 liability of its subsidiary. Before the ld. CIT(A), the assessee has relied on the ratio decided in the Hon'ble jurisdictional Madras High Court in the case of CIT vs. Ramakrishna and sons Ltd. 326 ITR 315, wherein it has been held that loss on account of write off debt advanced to subsidiary is a bad debt reported. Moreover, the assessee contended that consequent to the CDR scheme, the assessee had written off the receivables from M/s NTADCL same as bad debt. The assessee further submitted that in the books of account of M/s NTADCL had accounted the remission of liability as income in the assessment years 2010-11 and 2011-12. Therefore, the interest income which was offered has become bad only due to corporate restructuring scheme, which shows that the receivable has become bad. The AR further clarified that M/s NTADCL is an associated enterprise and a related party but not a subsidiary as stated in the assessment proceedings.
Income Tax Appellate Tribunal - Chennai Cites 15 - Cited by 1 - Full Document

Sai Wardha Power Generation Pvt Ltd vs Maharashtra Electricity Regulatory ... on 26 November, 2021

b. Distribution Licensee's/ MSLDC's failure to carry out joint meter reading, if any, itself does not exempt SWPGL from discharging its obligations under the CEA Regulations. The Hon'ble Supreme Court in Commissioner of Income Tax, Bihar and Orissa v. Shri Ramakrishna Deo reported as AIR 1959 SC 239, has categorically held that, "the law is well settled that it is for a person who claims exemption to establish it...". Meaning thereby that, SWPGL was required to establish, without any doubt, that it complies with the requirement of Rule 3 of the Electricity Rules and is therefore entitled to exemption from levy of statutory charges (CSS). Under such circumstances, the compliance with Rule 3 of the Electricity Rules and the CPP status of SWPGL cannot be established. (Refer paragraph 20.24, Page 30 of Impugned Order dated Appeal No. 106 of 2018 & Batch Page 238 22.10.2020 passed by Ld. Commission in Case No. 175 of 2017) ix. TNNPA Applicability - Without prejudice, the fact that SWPGL has not provided any data regarding such supply makes the determination of CPP Status of SWPGL in respect of Units 3 & 4 for the FY 2016-17 impossible even if the TNPPA judgment is made applicable. In fact, the TNPPA judgment has nowhere stated that criteria of 51% consumption by captive consumers may be scrutinized without even looking at the quantum of electricity supplied from the Units identified for captive supply by the generator.
Appellate Tribunal For Electricity Cites 78 - Cited by 2 - Full Document

Coromandel Fertilisers Limited vs Dy. Commissioner Of Income-Tax ... on 10 November, 2003

In the case of CIT v. Ramakrishna (73 ITR 357) before the Hon'ble Kerala High Court, the only question that was considered was whether the consideration shown in the sale document for the transfer of an undertaking was real or constructive. The other question as to whether the cost of the undertaking can be ascertained or not was neither raised by the parties nor decided upon by the Hon'ble High Court.
Income Tax Appellate Tribunal - Hyderabad Cites 94 - Cited by 24 - Full Document

Nirma Chemical Works And Ors. vs Union Of India And Ors. on 7 August, 1981

21. The decision of the Supreme Court in Commissioner of Income-tax v. Sri Ramkrishna Deo, A.I.R. 1959 S.C. 239 in paragraph 5 was relied upon by Mr. Mehta. The authority was cited for the proposition that it is for the person who claims exemption to establish it. There is no reason why it should be otherwise when exemption is in relation to Income-Tax Act. It is no doubt true that it is for the petitioners to show that they are entitled to exemption under the notification but if the facts relating to the manufacture of this particular article are not in dispute and the facts are all before us, then the Court can examine the question whether the article is entitled to exemption or not.
Gujarat High Court Cites 25 - Cited by 17 - Full Document

S.K. Patel Family Trust (Proprietor Of ... vs Union Of India (Uoi) on 7 August, 1981

19. The decision of the Supreme Court in Commissioner of income" Tax v. Sri Ramkrishna Deo. in paragraph 5 was relied upon by Mr. Mehta. The authority was cited for the proposition that it is for the person who claims exemption to establish it. There is no reason why it should be otherwise when exemption is in relation to Income-Tax Act. It is no doubt true that it is for the petitioners to show that they are entitled to exemption under the notification but if the facts relating to the manufacture of this particular article are not in dispute and the facts are all before us, then the Court can examine the question whether the article is entitled to exemption or not.
Gujarat High Court Cites 27 - Cited by 3 - Full Document
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