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Arvind Singh, Kota vs Assessee on 7 June, 2016 cites

Arvind Bhartiya Vidyalaya Samiti vs Income Tax Officer on 14 June, 2004

Respectfully by following the decision of the Coordinate Bench on identical facts and circumstances being precedent, the assessee's case is covered by this decision, accordingly held that the assessee's receipts are professional and expenses claimed by the assessee are to be 19 ITA No. 194/JP/2014 Arvind Singh Vs ITO considered by the Assessing Officer. Therefore, for the limited purpose, we set aside this issue to the Assessing Officer to verify the expenses and take decision as per law.
Income Tax Appellate Tribunal - Jaipur Cites 15 - Cited by 8 - Full Document

Commissioner Of Income-Tax, Uttar ... vs Manmohan Das (Deceased) on 5 November, 1965

Similarly, in the matter of CIT vs. Manmohan Das (1966) 59 ITR 699 (SC) while commenting on the profession, the Hon'ble Supreme Court has held that the provision requires purely intellectual or manual skill. In our opinion, a profession will imply any vocation carried on by an individual or group of individuals requiring the predominantly intellectual skills pursuing that vocation, requiring specialized advance education or expertise. It is an admitted case that the assessee is a professional having B-Tech degree and four years experience in advising, guiding and teaching various subjects relevant for preparation of entrance examination for engineering colleges. The conclusion drawn by AO that the agreement between the assessee and Resonance is a colorable device, in our view, is not correct and not supported by any investigation or reasoning brought on record. In our view, the assessee was given the freedom to take the classes and teach the subject within the parameter laid down by Resonance. The day to day supervision and control is missing. We observe that there is no provision for marking the attendance while coming to the Institute and going out of the institute. No fixed timing has been given.
Supreme Court of India Cites 11 - Cited by 113 - Full Document

M/S Mcdowell & Company Limited (Now ... vs The Deputy Commissioner Of Income-Tax on 23 July, 2015

At this stage, we would like to refer that the AO relied upon the judgment passed by the Hon'ble Supreme Court in the matter of McDowell & Co. Ltd. vs. CIT, 22 Taxman 11 (SC) to say that tax planning may be legitimate provided it is within the frame work of law. In our view the judgment relied upon by the AO, is against the revenue.
Supreme Court - Daily Orders Cites 0 - Cited by 23 - Full Document

Vodafone International Holdings B.V vs Union Of India & Anr on 20 January, 2012

In fact, recently in the matter of Vodafone International Holding vs. Union of India 1 (2012) 17 Taxmann.com 202, the Hon'ble Supreme Court has upheld the view of McDowell & Co. Ltd. In our view, the document before us i.e. Consultancy Agreement is not colorful device but only an admitted document and no material whatsoever has been brought on record to show that it is a colorful device. No notice u/s 131 was issued to Resonance Institute to confront that the agreement is a colorful device.
Supreme Court of India Cites 92 - Cited by 350 - S H Kapadia - Full Document
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