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Ito, Corporateward1, Coimbatore vs Cheran Enterprises Private Limited, ... on 23 October, 2024
cites
Section 147 in The Income Tax Act, 1961 [Entire Act]
Gvk Inds. Ltd & Anr vs The Income Tax Officer & Anr on 1 March, 2011
Ltd. v. ITO [2023] 156 taxmann.com 392 has held that interest accrued on
bank deposits subject to CBI's prohibitory order cannot be treated as
income until the assessee actually receives it from bank, even though it was
subject to deduction of tax at source. The relevant extract of the ruling was
extracted as under :
E. D. Sassoon And Company Ltd vs The Commissioner Of Income-Tax,Bombay ... on 14 May, 1954
E. D. Sassoon And Company Ltd v. CIT 1954 AIR 470 (Supreme Court);
Keshav Mills Ltd v. CIT [1953] 23 ITR 230 (SC);
Ashokbhai Chimanbhai v. CIT [1965] 56 ITR 42 (SC);
DSL Enterprises (P.)
The Keshav Mills Co. Ltd vs Commissioner Of Income-Tax, Bombay ... on 8 February, 1965
E. D. Sassoon And Company Ltd v. CIT 1954 AIR 470 (Supreme Court);
Keshav Mills Ltd v. CIT [1953] 23 ITR 230 (SC);
Ashokbhai Chimanbhai v. CIT [1965] 56 ITR 42 (SC);
DSL Enterprises (P.)
Dsl Enterprises Private Limited vs Mrs.N.C.Chandratre on 21 February, 2013
Ltd. V. Mrs. N.C. Chandratre, ITO [2013] 35 taxmann.com
477 (Bombay High Court);
Dr. K. George Thomas vs The C.I.T. Kerala, Ernakulam on 23 September, 1985
Sushil Thomas Abrahum v. CIT [2018] 93 taxmann.com 64 (Kerala High
Court);
Acit, Chennai vs Naresh Prasad Agarwal, Chennai on 27 June, 2018
T.V. Patel (P.) Ltd. V. DCIT [2023] 157 taxmann.com 108 (Bombay High
Court);
Sri Govind Mahato And Sri Baikunth Nath ... vs Asstt/Dy. Cit on 10 August, 2006
Govind Prasad Prabhu Nath v. CIT [1987] 35 TAXMAN 513 (Allahabad High
Court);
Ashokbhai Chimanbhai vs Commissioner Of Income-Tax on 17 April, 1961
E. D. Sassoon And Company Ltd v. CIT 1954 AIR 470 (Supreme Court);
Keshav Mills Ltd v. CIT [1953] 23 ITR 230 (SC);
Ashokbhai Chimanbhai v. CIT [1965] 56 ITR 42 (SC);
DSL Enterprises (P.)