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Cit Vs. Iffco Ltd.

Court : Delhi

Appellant : Cit

Respondent : iffco Ltd.

Subject : Direct Taxation

Reported in : (2004)192CTR(Del)547

D.K. Jain, JThis appeal by the revenue, under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act), is directed against the order of the Income Tax Appellate Tribunal, Delhi Bench 7,...

Commissioner of Income Tax Vs. Iffco Ltd.

Court : Delhi

Appellant : Commissioner of Income Tax

Respondent : iffco Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(1), 43A, 43A(1) and 260A

Reported in : (2004)191CTR(Del)558

D.K. Jain, J.1. This appeal, by the Revenue, under Section 260A of the IT Act, 1961 (for short 'the Act') is directed against the order passed by the Income-tax Appellate Tribunal, Delhi Bench 'F', New Delhi...

Commissioner of Income Tax Vs. Iffco Ltd.

Court : Delhi

Appellant : Commissioner of Income Tax

Respondent : iffco Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 260A

Reported in : (2004)187CTR(Del)480

1. These three appeals are preferred by the Revenue against the order made by the Tribunal for the asst. yrs. 1993-94, 1994-95 and 1995-96 raising identical contentions.2. The Tribunal disposed of these appeals following its earlier...

Commissioner of Income Tax Vs. Iffco Ltd.

Court : Delhi

Appellant : Commissioner of Income Tax

Respondent : iffco Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 43B and 260A; Multi State Co-operative Societies Rules, 1986 - Rule 4; Multi State Co-operative Societies Act, 1984 - Sections 61

Reported in : (2005)198CTR(Del)184

B.C. Patel, C.J.1. These three appeals are preferred under Section 260A of the IT Act, 1961 (hereinafter referred to as 'the Act'), by the Revenue raising a question that the Tribunal was not correct in allowing...