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Deputy Commissioner of Income Tax Vs. Japan Airlines Co. Ltd.
Income Tax Appellate Tribunal ITAT Delhi
P Parikh, K Singhal
Nov-24-2004
Service Tax
(2005)92TTJ(Delhi)1081
1. The Department is in appeal before us against the order of the learned CIT(A) dt. 7th Feb., 2001, for asst. yr. 1996-97. Following grounds have been raised in the appeal: "On the facts and circumstances...
Tag this Judgment! AI Brief & AskShri Ram Scientific and Vs. Additional Director of Income Tax
Income Tax Appellate Tribunal ITAT Delhi
P Parikh, K Singhal
Nov-16-2004
Direct Taxation
(2005)93ITD223(Delhi)
1. These are three appeals by the assessee. The appeal for asst. yr.1996-97 is against the order of the learned CIT(A), dt. 9th Aug., 2001.The appeals for asst. yrs. 1997-98 and 1998-99 are against the combined...
Tag this Judgment! AI Brief & AskP and G Enterprises P. Ld. Vs. Dcit
Income Tax Appellate Tribunal ITAT Delhi
P Parikh, K Singhal
Nov-18-2004
Direct Taxation
(2005)93ITD138(Delhi)
1. The main issue arising in this appeal relates to the interpretation of Clause (baa) of Explanation after Sub-section (4B) of Section 80HHC of Income-tax Act, 1961 (Act).2. The assessee was engaged in the business of...
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P and G Enterprises (P) Ltd. Vs. Deputy Commissioner of Income Tax
Income Tax Appellate Tribunal ITAT Delhi
P Parikh, K Singhal
Nov-18-2004
Direct Taxation
(2005)93TTJ(Delhi)788
1. The main issue arising in this appeal relates to the interpretation of Clause (baa) of Explanation after Sub-section (4B) of Section 80HHC of IT Act, 1961 (Act).2. The assessee was engaged in the business of...
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