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Documents citing Commissioner Of Income Tax-I, ... vs Arvind Mills Ltd on 1 August, 2014

The Dy. Commr. Income Tax, Gandhidham ... vs M/S Kandla Port Trust,, Gandhidham on 8 June, 2018

In the case of CIT-I vs. Arvind Mills Ltd. in Tax Appeal No.1407 of 2011, the Hon'ble Gujarat High Court has held that - "as such in Goetz (supra), the Supreme court while dismissing the appeal clarified that its decision was restricted to the power of assessing officer to entertain a claim for deduction otherwise than by a revised return and did not impinge on the powers of the appellate authority v/s.254 of the Act."
Income Tax Appellate Tribunal - Rajkot Cites 46 - Cited by 4 - Full Document

Walfort Shares & Stock Broker ... vs Department Of Income Tax

10. On the other hand, the Learned Counsel for the assessee while relying on the order of Learned CIT (A) also relied on the decisions in (i) Shree Pipes vs Dy CIT (Asstt) (2007) 289 ITR 154 (Raj) and (ii) Dy CIT (Assessment) vs Arvind Mills Ltd (2009) 314 ITR 251 (Guj) to contend that interest is allowable on actual payment u/s 43B of the Act. He further submits that since the payment was made in the year under consideration, the same is allowable. He, therefore, submits that the order passed by Learned CIT (A) in allowing the same be upheld.
Income Tax Appellate Tribunal - Mumbai Cites 6 - Cited by 0 - Full Document
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