Dell India Pvt Ltd Vs. The Joint Commissioner of Income Tax

Decided On : Sep-02-2015

Court : Karnataka

LAW: Section 147, Section 148, the Income Tax Act, Section 148, Section 147, Section 148, Section 148, Section 147, Section 147/148 of the Act, Section 147, the Companies Act, the Income Tax Act, Section 145, Section 145A, Section 147, Section 148, section 144, section 143, section 92E, the Finance Act, section 147, the IT Act, the IT Act, Section 145 of the Act, the Sales Tax Act, Section 147/148 of the Act, Section 10A, Section 154, Section 147/148, Section 154, Section 148, Section 147, Income Tax Act, Section 154, Section 147, the Income Tax Act

ORG: VSJ, Dell India Pvt Ltd, Dell International Services India P Ltd, Income Tax Large Tax Payers Unit, Income Tax - II Large Tax Payers Unit, ORDER, Smart Debit Deferred Revenue Accounting, the Sales Register, Sales Tax, Rs.216,89,00,773/-, Smart Debit Deferred Revenue Account, SnP, SnP, Income Tax, the Dispute Resolution Panel, Assessing, Sri T Suryanarayana, the Institute of Chartered Accountants, Department, Assessing, Rs.216.89, Assessing, Service Tax, the Apex Court, High Courts, Court, Sections, The Central Government, Assessing, VAT, Rs.3110,85,96,000/-, Rs.216,89,00,773/-, SnP, SnP, Rs.216,89,00,773/-, Rs.216,89,00,773/-, AY200910, Rs.216,89,00,773/-, Rs.216,89,00,773/-, AY200910, DRP, TDS, Assessing, Rs.216,89,00,773/-, Sales Tax, Rs.216.89, Assessing, Court, Service Tax, Income Tax, Sales Tax, Income Tax, Service Tax, Income Tax, Assessing, The Delhi High Court, Income Tax Vs Eicher Ltd, the Supreme Court, Income Tax Vs Kelvinator of India Ltd, Assessing, Assessing, Rs.216.89, Assessing, Assessing, Rs.216.89, Rs.114.86, DRP, Rs.216,89,00,773/-, the Punjab & Haryana High Court, Multi-, Society Ltd, the Punjab & Haryana High Court, the Madras High Court, Income Tax Vs Coral Electronics, High Courts, Court, Income Tax Vs M/s Hewlett – Packard, Hewlett-Packard, Assessing, Court, ITO, ITO, ITO, ITO, AO, Court, Rinku Chakraborty, Kalyani Mavji & Co., Income Tax, the Apex Court, Court, ITO, ITO, ITO, the Supreme Court, Indian & Eastern Newspaper, Income Tax, the Apex Court, ITO, S.9, s.147(b, Reliance, Kalyanji Mavji & Co. V CIT, ITO, ITO, Court, Singh V CIT, CIT V A Raman and Co., Bankipur Club Ltd V CIT, Kalyanji Mavji & Co., Court, Hewlett Packard, Hewlett Packard, the Division Benches, Court, the Supreme Court, Indian & Eastern Newspaper Society, Hewlett Packard, the Supreme Court’s, Division Bench, Hewlett Packard, Sections 147/148 of the Act, Court, Bench, the Apex Court, Kalyani Mavi & Co., the Apex Court, Indian & Eastern Newspaper, Income Tax, Sd/-

DATE: September, 2015, 23-03-2015, 1961, six months, one year, the assessment year 2009-10, (financial year 2008-09, 01-04-2008, 03-2009, the financial year 2008-09, year 2009-10, such years, the assessment year 2009-10, 31-01-2014, the assessment year 2009-10, the assessment year 2010-11, 27-03-2014, 15-04-2014, the assessment year 2009-10, 26-03-2014, 24-02-2015, 27.3.2014, the assessment year 2010-11, 2010-11, the last several years, 2010-11, the assessment year 2009-10, 9 year 2009-10, year 2009-10, the next financial year i.e. assessment year 2010-11, the next assessment year 2010-11, the next assessment year, years, 2010-11, year, 2010-11, the assessment year 2009-10, the assessment year 2009-10, 11 year 2009-10, the assessment year 2009-10, the assessment year 2009-10, one year, three years, one year, Rs.10,000/- per year, Rs.10,000/- per year, the financial year 2009-10, the next financial year 2010-11, the assessment year 2011-12, year, Rs.10,000/-, year 2011-12, next two assessment years, the assessment year 2009-10, the assessment year 2009-10, one year, year, the years, the assessment year 2011-12, Rs.10,000/-, such year, that year alone, the next two years, all the previous years, year 2009-10, year, earlier years, the assessment year 2009-10, all previous years, 1961, 16, the year, the assessment year, year, four years, the previous year, 2012, the 1st day of April, 2012, the previous year, year, year, AY201011, AY201011, the year, the assessment year 2009-10, the assessment year 2009-10, year, year i.e., 2010-11, the assessment year 2009-10, the assessment year 2010-11, the assessment year 2009-10, the assessment year 2009-10, the assessment year 2010-11, the assessment year 2009-10, year i.e., 2010-11, 26 21, subsequent year, year 2010-11, year 2010-11, the assessment year 2009-10, the assessment year 2009-10, the assessment year, the assessment year 2009-10, 2007, 2010, year 2009-10, the assessment year 2010-11, the assessment year, year 2009-10, the assessment year 2010-11, a subsequent year, year 2010-11, year 2010-11, year 2010-11, such year, the subsequent year, year, the subsequent year, the previous years, the assessment year 2009-10, years, 18.12.2012, the previous years, the assessment year 2009-10, earlier 34 years, the previous years, the assessment year 2009-10, the assessment year 2009-10, the subsequent years, 2010-11, the current financial year, previous years, years, year 2010-11, year 2010-11, year, the year, year 2009-10, 1997, 2005, 38 36, all previous years, the current assessment year, 14.8.2015, the assessment year 2009-10, the assessment year 2010-11, the assessment year 2009-10, 41 40, 42, 1976, 1922, 1979, 1976, 1922, 1959, 1968, 1971, 1976, 44 46, 47 46, the assessment year, 2011, 1976, 1979

MONEY: 12/1

PERSON: Bangalore, Sri Percy Pardiwalla, Sri K V Aravind, Adv, Ring Road Banashankari III Stage, Ring Road Banashankari III Stage, Rs.3110,85,96,000/-, Rs.35,95,76,044/- Rs, 24.2.2015, Sri Percy Pardiwalla, Sri K V Aravind, Sri K V Aravind, Rs.7,000/-, 24.2.2015, Gazette, 24.2.2015, 24.2.2015, Assessing Officer, 24.2.2015, Sri K V Aravind, Kalyanji Mavji, Sri Percy Pardiwalla, Rinku Chakraborthy, Kalyanji Mavji, Rinku Chakraborthy, Bench, Rinku Chakraborthy, Bench, Sd/-

GPE: Adv., India, Rs.1,00,000/-, Rs.1,00,000/-, Rs.30,000/-, Rs.1,00,000/-, Notwithstanding, assessee, India, India, India

CARDINAL: 1 2, 100, 85, 100, 85, 2, 2, 3, 3, 4, One, 90,75,75,789/- 5 4, 5, 6, 25, 6, 9.5.2014, 7, 23.3.2015, 8, 8, 10, 9, 12, 10, 11, Rs.30,000/-, 13, Rs.30,000/-, 12, 14, 13, 15, 27.3.2014, 2, 3, 15, 1, 2, 2, 3, 1, 2, 17, 148, 153, 148, 153, 3, 18, 1, 142, 148, 19, 2, 148, 20, 1, 16, 22, 21, One, 22, 17, 11, 23, 2, 148, 3, 148, 2.3.2015, 18, 24, 19, 25, 20, 22, 27, 23, 24, 28, 25, 26, 29, 27, 294, 320, 30, 28, 29, 31, 32 30, 31, 33, 11, 12, 32, 33, 9.5.2014, 35, 34, 36, 35, 37, 234, 142, 481, two, 37, 39, 38, 40, 39, 242, 42, 41, 43, 102, 3, 44, 43, 119, 10, 45, 102, two, 35 ITR1(SC, 67, 82, 102, 45, 47, 48, 242, 2, 110, 3, 49

WORK_OF_ART: Appellant Respondents This, Smart Debit Deferred Revenue Account

LOC: Single Judge, Single

NORP: Rs.216.89, Rs.216.89, Rs.216.89, Rs.216.89, Rs.216.89, Rs.30,000/-, Rs.81,26,94,037/-, Rs.216.89, Rs.216.89, Rs.216.89, Rs.216.89, Indian

PRODUCT: 30.9.2009, AY200910, AY201011, AY201011, AY200910, AY200910, AY200910, AY200910, AY200910, Bench, Bench

FAC: Rs.10,000/-, Rs.1,30,000/-, the Rinku Chakraborthy

ORDINAL: first, firstly, secondly, Secondly, second, Firstly