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Dy. Commissioner of Income-tax Vs. Eicher Goodearth

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)64TTJ(Del)208

Advocate for Appellant : R. K. Ravi,;for the Appellant; Ajay Vohra,;for the Responden

ORDERB. M. Kothari, AM:All these appeals relate to the same assessed and, thereforee, the same were heard together and are being disposed of by this common order. We will first deal with ITA No. 1627/Del/1994 which...

Dy. Cit Vs. Kelvinator of India Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)75TTJ(Del)966

Advocate for Appellant : D.D. Goya;, for the Revenue; Ajay Vohra,;for the Assesse

ORDERBy the BenchThese appeals of the revenue are directed against the orders of the Commissioner for the assessment years 1986-87 and 1988-89.2. The assessed in this case is a limited company deriving income from manufacture and...

Asstt. Cit Vs. Global Agencies (P) Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)87TTJ(Del)1086

ORDERT.N. Chopra, A.M.This appeal is filed by the revenue against the order of the Commissioner (Appeals) dated 16-1-1998, for the assessment year 1994-95. The sole ground raised by the revenue is against the deletion of the...

Moser Baer India Ltd. Vs. the Additional Commissioner of Income Tax an ...

Court : Delhi

Subject : Direct Taxation

Acts : Finance Act, 2007 - Sections 4A, 92CA, 92CA(2), 92CA(3), 92CA(4) and 143(3); Income Tax Act, 1922 - Sections 42(2); Income Tax Act, 1961 - Sections 92 to 92F, 220(2A), 246A, 250(4), 271AA and 271(1); Finance Act, 2001 - Sections 92; Finance Act, 2007; Assam Municipal Corporation Act - Sections 298; Imports and Exports (Control) Act, 1947 - Sections 4M(1); Municipal Act - Sections 298; Income Tax Rules, 1962 - Rules 10A and 10B, 10D, 10E and 46A; Constitution of India - Articles 226 and 227

Reported in : (2009)221CTR(Del)97; [2009]316ITR1(Delhi); [2009]176TAXMAN473(Delhi)

Advocate for Appellant : S. Ganesh, Sr. Adv.,; Ajay Vohra,; Kavita Jha and;

Rajiv Shakdher, J.1. In the captioned writ petitions, a challenge has been laid to the orders passed by the Transfer Pricing Officer (hereinafter referred to as the 'TPO') whereby he has determined the Arm's Length Price...

Coca-cola Export Corporation Vs. Asstt. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)91TTJ(Del)148

Advocate for Appellant : Ajay Vohra, for the assessed; Smt. Amita Sharma, for the Revenu

ORDERRam baradur, J.M..This appeal by the assessed/appellant arises out of the order of the Commissioner (Appeals)-XXI, New Delhi, dated 13-8-1999, for the assessment year 1978-79.2. The relevant grounds of appeal are reproduced below :'The Commissioner (Appeals)...

Areva Tandd. Vs. the Asst. Director of Income Tax, and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 195(2), 197(1), 197, 148, 147, 195, 197, 143(3) ; Constitution of India - Articles 226, 227, 14 ;

Advocate for Appellant : Mr. Ajay Vohra; Ms.Kavita Jha; Mr.Sachit Jolly; Mr.Somnath Shukla, Advs.

1. Keeping in view the similitude of the question involved in this batch of writ petitions, they were heard together and are disposed of by a common order. For the sake of clarity and convenience, the...

Hcl Infosystems Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)76TTJ(Del)505

Advocate for Appellant : Ajay Vohra &; Rupesh Jain,;for the assessed; V.S. Kapoor,;for the Revenu

ORDERBy the BenchThese appeals of the assessed are directed against the consolidated order of the Commissioner (Appeals) for assessment years 1992-93 to 1996-97.2. Since they involve a common issue, they are consolidated, heard together and disposed...

Glaxo Smith Kline Asia P. Ltd. Vs. Commissioner of Income-tax and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40A(2), ;49E, ;139, 141(1), 142(1), 143(1), 143(2), 154, 220, 220(6), 240, 241, 243, 244A, 245 and 260A; Constitution of India - Article 226

Reported in : 2007(94)DRJ681

Advocate for Appellant : Ajay Vohra,; Vinay Vaish and; Kavita Jha, Advs

S. Muralidhar, J.1. This writ petition under Article 226 of the Constitution of India seeks a mandamus to the respondents 'to give appeal effect to the order of the Tribunal and grant refund to the petitioner...

Ansal Housing and Construction Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 35D, 35D(2), 35D(6), 35E, 54D, 80IA, 143(3), 260A and 80HHA; Taxation Laws (Amendment) Act, 1970 - Sections 8; Finance Act, 2008 - Sections 35D; Sick Industrial Companies (Special Provisions) Act 1985 - Sections 2, 3 and 3(1); Industries (Development and Regulation) Act, 1951 - Sections 2 and 3; Industrial Disputes Act 1947; Central Industrial Security Force Act, 1968 - Sections 2(1)

Reported in : (2010)228CTR(Del)262; [2010]320ITR420(Delhi); [2009]185TAXMAN74(Delhi)

Advocate for Appellant : Ajay Vohra; Kavita Jha an; Sriram Krishna, Advs

A.K. Sikri, J.1. In all these appeals, common question of which arises for consideration, which relate to interpretation of Section 35-D of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). For the purpose...

Rrb Securities Ltd. Vs. Joint Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)91TTJ(Del)883

Advocate for Appellant : Ajay Vohra &; Rohit Jain,;for the assessed; Rajnish Kumar,;for the Revenue

ORDERP.N. Parashar, J.M.:This appeal, preferred by the assessed, is directed against Commissioner (Appeals)'s order dated 2-2-2000, relating to assessment year 1994-95.2. Shri Ajay Vohra and Shri Rohit Jain, advocates, appeared on behalf of the assessed, whereas...