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Ats Infrastructure Ltd. Vs. Cit

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 64(2), 64(3), 124, 127 and 127(2); Wealth Tax Act, 1957 - Sections 11; Gift Tax Act, 1958 - Sections 7; Indian Income Tax Act, 1922 - Sections 5; Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Order 2

Reported in : (2009)226CTR(Del)457; [2009]318ITR299(Delhi); [2009]183TAXMAN486(Delhi)

Advocate for Appellant : C.S. Aggarwal; Anil Kher, Sr. Advs.; Prakash Kumar; Kapil Kher an; S.S. Pandit, Advs

Vikramajit Sen, J.1. This is the second salvo of the Petitioners seeking to invoke extraordinary of this Court under Article 226 of the Constitution of India. The Petitioners challenge the transfer of their cases from Delhi...

Cit Vs. Bharat Alumunium Co. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(11), 3.5D, 31(1), 32, 32(1), 37, 41, 41(2), 43, 43B, 80HHC, 82, 139(1) and 254; Companies Act, 1956 - Sections 617; Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1986; Societies Registration Act, 1860; Income Tax Rules - Rule 5 and 5(2); Income Tax (Amendment) Act

Reported in : [2010]187TAXMAN111(Delhi)

A.K. Sikri, J.1. All these appeals are filed by the Commissioner of Income Tax against the same assessee, viz., Bharat Aluminum Company Ltd. There are various common issues, which have arisen in these appeals relating to...

Asian Center for Organization Research and Development Vs. Deputy Dire ...

Court : Delhi

Subject : Direct Taxation

Reported in : [2009]180TAXMAN175(Delhi)

Advocate for Appellant : Avnish Ahlawat an; Saurabh Chaddha, Advs

ORDER1. The Writ Petition is vehemently opposed by Ms. P.L. Bansal, learned Senior Standing Counsel, appearing for the revenue, on the ground that alternative remedy is available to the petitioner. According to the learned Counsel the...

Commissioner of Income Tax Vs. Ankitech Pvt Ltd. and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act - Sections 2(22)(e), 115JB, 8

1. In all these appeals, same questions of law touching the interpretation that is to be accorded to the provisions of Section 2(22)(e) of the amount received by the Income Tax Act (hereinafter referred to as...

Commissioner of Income Tax Vs. Triveni Engineering and Industries Ltd.

Court : Delhi

Subject : Direct Taxation

Advocate for Appellant : Ms. Prem Lata Bansal, Adv.

1. Though various questions of law were proposed in this appeal, the appeal was admitted on the following substantial questions of law: "(i) Whether ITAT was correct in law in allowing provision made by the assessee...

Cit Vs. Thirani Chemicals Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : (2006)204CTR(Del)146; [2006]155TAXMAN233(Delhi)

Advocate for Appellant : Ms. P.L. Bansal and; Vishnu Sharma,;for the Appellant; None

T.S. Thakur, J.The assessed-company, in order to modernize and expand its activities and with a view to augment its long-term capital requirements, raised funds to the extent of Rs. 406.65 lacs during the relevant accounting year...

Commissioner of Income Tax Vs. M.G.F. (India) Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : [2006]285ITR142(Delhi)

Advocate for Appellant : Ms. P.L. Bansal and;Vishnu Shanna &; Rajeev Awasthy,;for the assessed;O.S. Bajpai &;

The revenue is aggrieved by an order dated 27-4-2000, passed by the Income Tax Appellate Tribunal, Delhi Bench 'A', New Delhi in I.T.A. No. 4915/Delhi of 1999 relevant for the assessment year 1996-97.2. The assessed is...

Cit Vs. Itat and ors.

Court : Delhi

Subject : Direct Taxation

Reported in : (2005)204CTR(Del)349; [2006]155TAXMAN378(Delhi); 196ITR641

Advocate for Appellant : Ms. P.L. Bansal,;for the Revenue; V.K. Jain,;for the Respondent

T.S. Thakur, J.:Issue rule. With consent, this writ petition has been heard for final disposal.2. The petitioner has in this petition assailed the validity of an order passed by the Tribunal under section 254 of the...

Cit Vs. Digvijay Chemicals Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : (2006)204CTR(Del)234; [2007]294ITR359(Delhi)

Advocate for Appellant : Ms. P.L. Bansal,;for the Appellant; Dhruv Aggarwal,;for the Respondent

T.S. Thakur, J.A preliminary objection has been raised on behalf of the respondent-assessed to the maintainability of the present appeal in this Court. It was argued by Mr. Aggarwal, learned counsel appearing for the respondent that...

Director of Income Tax Vs Pradan Property Holding Trust.

Court : Delhi

Subject : Land Acquisition

Advocate for Appellant : Ms.P.L. Bansal, Adv

1. Whether reporters of local papers may be allowed to see the judgment?2. To be referred to the Reporter or not?3. Whether judgment should be reported in Digest?J U D G M E N T1.The issue...