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Documents citing Commissioner Of Income-Tax vs Associated Flour Mills P. Ltd. on 19 January, 1996

Deputy Commissioner Of Income Tax, ... vs M/S. Assam Gas Company Ltd., Dibrugarh on 31 July, 2019

In course of argument it was brought to the notice of their Lordship that the case was covered by the decision of the same court in CIT vs Associated Flour Mills Pvt. Ltd. (1996) 220 ITR 123. In their opinion the question referred was squarely covered by the said decision. Accordingly, they answered the question in the affirmative, in favor of the assessee and against the revenue.
Income Tax Appellate Tribunal - Gauhati Cites 23 - Cited by 0 - Full Document

Tmi E2E Academy Private Limited , ... vs Income Tax Officer, Ward-2(4), ... on 4 October, 2021

of professional tax of Rs. 70,350/-, but, the same was not allowed on the ground that the same was paid after due dates. The assessee has paid it before the filing of return of income. The issue in dispute is squarely covered by the decision of the Hon'ble Gauhati High Court in the case of Commissioner Of Income-Tax vs Associated Flour Mills P. Ltd. (1996) 221 ITR 123 Gauhati. The following question was referred by the Tribunal at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961 :
Income Tax Appellate Tribunal - Hyderabad Cites 14 - Cited by 1 - Full Document
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