Reliance is placed on the decision of the Apex Court in Mcdowell
S.R.JOSHI
::: Uploaded on - 16/04/2016 ::: Downloaded on - 29/07/2016 ... behalf of the Revenue that in any
case, the decision in Mcdowell & Company Ltd. (supra) would cover the
issue in favour of the Revenue
Mcdowell And Company Ltd vs State Of Kerala on 22 February, 2016
Author: Anu Sivaraman
Bench: Thottathil B.Radhakrishnan , Anu Sivaraman
IN THE HIGH COURT ... 2000 of STAT ADDL.BENCH, KOTTAYAM
PETITIONER/APPELLANT IN T.A.:
-----------------------------------
MCDOWELL AND COMPANY LTD., NOW KNOWN AS
UNITED SPIRITS LTD., VARANAD, CHERTHALA
REPRESENTED
Mcdowell & Co.Ltd vs Kanchan Udyog Ltd on 7 April, 2016
Author: Manjula Chellur
Bench: Manjula Chellur
G.A.104 of 2000
APOT ... HIGH COURT AT CALCUTTA
Civil Appellate Jurisdiction
Original Side
MCDOWELL & CO.LTD.
Versus
KANCHAN UDYOG LTD.
BEFORE:
The Hon'ble CHIEF JUSTICE
label "Royal Stag" and 10 crates of liquor labeled
.
"Mcdowell". Police opened the said crates and the same were found ... labeled "masaledar Sarur", one bottle
each from five crates of Mcdowell and one bottle each from four
crates of Royal Stag were separated
Sapnaben Dipakbhai Patel,, Ahmedabad vs Assessee on 13 January, 2016
आयकर अपील
य अ धकरण
judgments of Hon'ble Supreme Court in the case of McDowell & Co. Ltd. Vs.
ITA No. 1879 & 2015/Ahd/2011 9
Asst ... means. In respect of
the reliance on the decision in case of McDowell & Co. (cited supra) by the A.O the
authorized representative
down
by the Supreme Court in landmark judgment in the case of McDowell & co. Ltd.
V. CTO (1985) 154 ITR 148/22 Taxman ... undertaken bona fide in the ordinary
course of business. In other words, McDowell & Co. Ltd 's case (supa) can have
its application where
decision of Hon'ble Supreme Court in the case of
McDowell And Co. Ltd. v. CIT (1985) 154 ITR 148 (SC), where ... decision of the Hon'ble Supreme Court
in the case of McDowell And Co. Ltd. (supra) held that tax planning was
allowed
sham transaction or not. The A.O. has taken recourse to famous
McDowell decision (154 ITR 148). The applicability of McDowell
decision is brought about ... scope of Indo-Mauritius DTAA. It needs to be
clarified, that, McDowell & Co. Ltd. case (supra) dealt with two
aspects. First, regarding validity
Files
relating to M/s.United Breweries and M/s.McDowell
Company through Letter-Ex.P.25. On his repatriation to
his original Office