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Cit Vs. Sharpedge Ltd.

Court : Delhi

Appellant : Cit

Respondent : Sharpedge Ltd.

Subject : Direct Taxation

Reported in : [2002]120TAXMAN593(Delhi)

Arijit Pasayat, C.J.These four references involve identical issues and are, thereforee, taken up for disposal together. At the instance of the revenue, following question has been referred for opinion pursuant to the direction of this court...

Commissioner of Income-tax Vs. Sharpedge Ltd.

Court : Delhi

Appellant : Commissioner of Income-tax

Respondent : Sharpedge Ltd.

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 37, 256(1) and 256(2)

Reported in : 2001IAD(Delhi)701; 89(2001)DLT125; [2001]249ITR319(Delhi)

Arijit Pasayat, C.J.1. Pursuant to the direction given by this court, the following question has been referred for the opinion of this court under Section 256(2) of the Income-tax Act, 1961 (in short, the 'Act'), by...