cites: 1522783

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The Triveni Engg. Works Ltd. vs Dy. Commissioner Of Income Tax, Special ... on 5 July, 2003 cites

Section 43B in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 5784

Section 37 in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 6904

Abad Fisheries vs Commissioner Of Income-Tax on 3 November, 1994

In the case of ABAD Fisheries Vs. CIT (supra) their lordships of the Kerala High court have categorically held that the change must be bona fide and changed method must be followed regularly. Change to mercantile system and change again to cash system in following year cannot be held to be a bona fide change because it was not followed regularly, During the course of hearing, the Id. Counsel for the assessee could not satisfactorily explain as to why he has reverted back to its old method of valuation in AY 93-94 and for what reasons now the assessee is submitting that the method adopted during the AY 91-92 and 92-93 must be followed in succeeding years after rejecting the method of valuation adopted by the assessee for valuing its stock for the AY 93-94.

Kerala High Court Cites 14 - Cited by 12 - Full Document

Continental Construction Ltd vs Commissioner Of Income-Tax, Central-1 on 15 January, 1992

Kedarnath Jute Manufacturing Co. Ltd. 82 ITR 363 Madras Industrial Investment corporation Ltd. Vs CIT 225 ITR 802

Supreme Court of India Cites 41 - Cited by 2319 - Full Document

Harinagar Sugar Mills Ltd. vs Commissioner Of Income-Tax (Central), ... on 12 March, 1976

Our attention was invited to a judgment of the Bombay High Court in the case of Harinagar Sugar Mills Ltd. Vs CIT of which facts are quite identical to the present case.

Bombay High Court Cites 8 - Cited by 13 - V D Tulzapurkar - Full Document

Reform Flour Mills (P.) Ltd. vs Commissioner Of Income-Tax, Calcutta on 11 December, 1969

5. Reform Flour Mills P. Ltd. Vs. CIT 114 ITR 227

Supreme Court of India Cites 1 - Cited by 33 - J C Shah - Full Document

E. D. Sassoon And Company Ltd vs The Commissioner Of Income-Tax,Bombay ... on 14 May, 1954

Abad Fisheries Vs. CIT 244 ITR 21 Harinagar Sugar Mills Ltd. Vs. CIT 207 ITR 901 Indo Commercial Bank Ltd. 44 ITR 22 Snow White Food products Co. Ltd. Vs. CIT 141 ITR 861 CIT Vs. Soma Textiles & Industries Ltd. 253 ITR 137

Supreme Court of India Cites 31 - Cited by 1764 - N H Bhagwati - Full Document

Empire Jute Co. Ltd vs Commissioner Of Income Tax on 9 May, 1980

Empire Jute Co. Ltd. Vs CIT 124 ITR 1(SC) CIT Vs Associated Cement Companies Ltd. 172 ITR 257 (SC) CIT Vs Chowgule & Co. (P) Ltd. 214 ITR 523 Instalment Supply (P) Ltd. Vs. CIT 149 ITR 52 (Del) ITO Vs. S.L. Batra 19 ITD 342 Nirula & Co. Ltd. Vs ITo 43 ITD(tm) 21 (Delhi) Rupin Investment & Trading (P) Ltd. Vs. ITO 38 ITD 428 J.K. Synthetics Vs ITO 32 ITD 775 (Delhi)

Supreme Court of India Cites 3 - Cited by 743 - P N Bhagwati - Full Document

Commissioner Of Income-Tax,Bombay ... vs Associated Cement Companies Ltd., ... on 4 May, 1988

Empire Jute Co. Ltd. Vs CIT 124 ITR 1(SC) CIT Vs Associated Cement Companies Ltd. 172 ITR 257 (SC) CIT Vs Chowgule & Co. (P) Ltd. 214 ITR 523 Instalment Supply (P) Ltd. Vs. CIT 149 ITR 52 (Del) ITO Vs. S.L. Batra 19 ITD 342 Nirula & Co. Ltd. Vs ITo 43 ITD(tm) 21 (Delhi) Rupin Investment & Trading (P) Ltd. Vs. ITO 38 ITD 428 J.K. Synthetics Vs ITO 32 ITD 775 (Delhi)

Supreme Court of India Cites 6 - Cited by 200 - M H Kania - Full Document

Commissioner Of Income Tax.Karnataka ... vs Chowgule & Co. Ltd on 11 January, 1996

Empire Jute Co. Ltd. Vs CIT 124 ITR 1(SC) CIT Vs Associated Cement Companies Ltd. 172 ITR 257 (SC) CIT Vs Chowgule & Co. (P) Ltd. 214 ITR 523 Instalment Supply (P) Ltd. Vs. CIT 149 ITR 52 (Del) ITO Vs. S.L. Batra 19 ITD 342 Nirula & Co. Ltd. Vs ITo 43 ITD(tm) 21 (Delhi) Rupin Investment & Trading (P) Ltd. Vs. ITO 38 ITD 428 J.K. Synthetics Vs ITO 32 ITD 775 (Delhi)

Supreme Court of India Cites 4 - Cited by 31 - B L Hansaria - Full Document

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