Search Results Page

Search Results

1 - 10 of 21 (0.64 seconds)
The Commissioner Of Income Tax vs M/S New Punjab Motor Transport on 25 April, 2025 cites

Commissioner Of Income Tax, Kochi vs Trans Asian Shipping Services (P) Ltd on 5 July, 2016

10. While on the other hand, Mr. Mahendra Kumar Choudhary, learned counsel appearing for the assessee has argued that even on merit there is no case of the revenue and as such these matters may be decided on its own merit. However, he has not disputed the fact that the law laid by Allahabad High Court in the case of CIT Vs. Vector Shipping Services (P) Ltd. (supra) has been -5- ( 2025:JHHC:12428-DB ) over-ruled by Hon‟ble Apex Court in the case of Palam Gas Service Vs. Commissioner of Income Tax (supra).
Supreme Court of India Cites 31 - Cited by 83 - A K Sikri - Full Document

M/S Palam Gas Service vs Commissioner Of Income Tax on 3 May, 2017

10. While on the other hand, Mr. Mahendra Kumar Choudhary, learned counsel appearing for the assessee has argued that even on merit there is no case of the revenue and as such these matters may be decided on its own merit. However, he has not disputed the fact that the law laid by Allahabad High Court in the case of CIT Vs. Vector Shipping Services (P) Ltd. (supra) has been -5- ( 2025:JHHC:12428-DB ) over-ruled by Hon‟ble Apex Court in the case of Palam Gas Service Vs. Commissioner of Income Tax (supra).
Supreme Court of India Cites 16 - Cited by 150 - A K Sikri - Full Document

Principal Commissioner Of Income Tax - 7 vs M/S.Crescent Export Syndicate 216 ... on 28 July, 2021

( 2025:JHHC:12428-DB ) Mad 2976 : (2010) 325 ITR 610] and Calcutta [CIT v. Crescent Export Syndicate, 2013 SCC OnLine Cal 23014 : (2013) 262 CTR 525 : (2013) 216 Taxman 258] is the correct view and the judgment of the Allahabad High Court in CIT v. Vector Shipping Services (P) Ltd. [CIT v. Vector Shipping Services (P) Ltd., 2013 SCC OnLine All 13698 : (2013) 357 ITR 642] did not decide the question of law correctly. Thus, insofar as the judgment of the Allahabad High Court is concerned, we overrule the same. Consequences of the aforesaid discussion will be to answer the question against the appellant/assessee thereby approving the view taken by the High Court."
Madras High Court Cites 6 - Cited by 13 - M Duraiswamy - Full Document
1   2 3 Next