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Documents citing Asstt. Commissioner Of Income-Tax vs Shree Sajjan Mills Limited on 30 November, 2007

Rohit Nandlal Trust, Ahmedabad vs The Income Tax Officer, Ward-3(4),, ... on 9 October, 2017

It was their duty to collect the order as also to follow up the transaction. The assessee has paid the said amount only to increase the sales and to ensure the recovery of payment. Since the expenditure was wholly and exclusively for the purpose of the business, therefore it was argued that the disallowance was not in accordance with law. Case laws relied upon were; in the case of CIT vs. Shree Sajjan Mills Ltd. 112 ITD 135 [ITAT Indore ™], in the case of Aluminium Corporation of India Ltd. vs. CIT 86 ITR 11(SC) and in the case of CIT vs. Indo Saudi Services (Travel) (P) Ltd. 310 ITR 306 (Bom.). Respectfully relying upon these decisions and considering the totality of the facts and circumstances of the case, we hereby hold that the Trust has ITA No.476 and 477/Ahd/2014 11 availed the services of these persons, therefore the commission was legitimately paid on the business brought by them. Resultantly ground raised by the assessee is allowed."
Income Tax Appellate Tribunal - Ahmedabad Cites 10 - Cited by 0 - Full Document

Rohit Nandlal Trust, Ahmedabad vs Assessee on 11 March, 2013

Case laws relied upon were; in the case of CIT vs. Shree Sajjan Mills Ltd. 112 ITD 135 (ITAT Indore), in the case of Aluminium Corporation of India Ltd. Vs. CIT 86 ITR 11(SC) and in the case of CIT vs. Indo Saudi Services (Travels) (P) Ltd. 310 ITR 306 (Bom.) Respectfully relying upon these decisions and considering the totality of the facts and circumstances of the case, we hereby hold that the Trust has availed the services of these persons; therefore the commission was legitimately paid on the business brought by them. Resultantly ground raised by the assessee is allowed."
Income Tax Appellate Tribunal - Ahmedabad Cites 9 - Cited by 0 - Full Document

Rohit Nandlal Trust, Ahmedabad vs Assessee on 19 September, 2012

Case laws relied upon were; in the case of CIT vs. Shree Sajjan Mills Ltd. 112 ITD 135 [ITAT Indore ™], in the case of Aluminium Corporation of India Ltd. vs. CIT 86 ITR 11(SC) and in the case of CIT vs. Indo Saudi Services (Travel) (P) Ltd. 310 ITR 306 (Bom.). Respectfully relying upon these decisions and considering the totality of the facts and circumstances of the case, we hereby hold that the Trust has availed the services of these persons, therefore the commission was legitimately paid on the business brought by them. Resultantly ground raised by the assessee is allowed.
Income Tax Appellate Tribunal - Ahmedabad Cites 6 - Cited by 0 - Full Document
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