Cit V A P - Judgment Search Results

Commissioner of Income Tax Vs. Peerless Consultancy and Services (P) L ...

Court: Supreme Court of India

Reported in: (2001)164CTR(SC)194; [2001]248ITR178(SC)

clients, it processes goods.2. Our attention has been drawn to the judgment of the Calcutta High Court in CIT v. Shaw Wallace & Co Ltd. : [1993]201ITR17(Cal) which, in turn, has referred to the judgment of the Karnataka … in respect of a generator installed by it. It has been held by them that when the respondent-company processes data on behalf of its clients, it processes goods.2. Our attention has been drawn to the judgment of

H. H. Sir Rama Varma (Decd., by Legal Representatives) Vs. Commissione ...

Court: Supreme Court of India

Reported in: (1993)116CTR(SC)55; [1993]205ITR433(SC); [1993]71TAXMAN237(SC)

judgment under appeal was correct and that it had also been taken by the Gujarat High Court in CIT v. Gautam Sarabhai : [1981]129ITR133(Guj) ; by the Madras High Court in CIT v. M. Seshasayee : [1981]129ITR166(Mad) ; … S. P. BHARUCHA J. - The assessee made long-term capital gains during the accounting year relevant to the assessment year

Commissioner of Income-tax-18 Vs. Sambhaji Nagar Co-op. Hsg. Society L ...

Court: Mumbai

of the Hon'ble Supreme Court in the case of Union of India v. Cadell Weaving Mill Co. (P.) Ltd./CIT v. D.P. Sandhu Bros. Chambur (P.) Ltd. [2005] 273 ITR 1/142 Taxman 713. 6. We have heard both sides

Vodafone India Services (P.) Ltd. Vs. Union of India

Court: Mumbai

Weaving Mill Co. v. CIT [2011] 249 ITR 265/116 Taxman 77 was upheld by the Apex Court in CIT v. D.P Sandu Bros. Chember (P.) Ltd. [2005] 273 ITR 1/142 Taxman 713. This Court has in Cadell Weaving

Commissioner of Income-tax Vs. Anil R. Dave

Court: Gujarat

for both the years has claimed these amounts as non-taxable relying on the judgments in the case of CIT v. Justice R.M. Dutta [1989] 180 ITR 86 (Cal.) and Justice Kuldip Singh v. ITO [1993] 46 ITD 251 … was a Sitting Judge of the High Court of Gujarat. He was elevated to the Bench on 18.09.1995. Prior to this, he was practicing as an Advocate in the High Court of Gujarat. After being elevated to

Commissioner of Income-tax Vs. Orpat Charitable Trust

Court: Gujarat

of this Court in Tax Appeal No. 187 of 2005 and the allied matters in the case of "CIT v. S.P. Mehta Memorial Trust dated 13.11.2014. 7. Heard, learned Counsel for the parties and perused the material on

Assistant Commissioner of Income-tax,CC-2, Baroda Vs. Natubhai M. Makw ...

Court: Gujarat

support of his case, placed reliance on a decision of the Delhi High Court in the case of "CIT v. Harkaran Das Ved Pal " [2011] 336 ITR 8/[2009] 177 Taxman 398, in that case the Delhi High … for consideration in both appeals; "Whether the ITAT was right in law and on facts in deleting the penalty of Rs.12,83,290/imposed u/s.158BFA(2) of the IT Act, 1961 more particularly when the Assessee has failed to pay the

Commissioner of Income-tax (Central)-III Vs. Kabul Chawla

Court: Delhi

transaction were companies where the public was not substantially interested. The CIT (A) referred to the decision in CIT v. Ankitech (P.) Ltd. [2012] 340 ITR 14/[2011] 199 Taxman 341/11 taxmann.com 100 (Delhi) and held that giving such

Commissioner of Income-tax Vs. Saroop Tanneries Ltd.

Court: Punjab and Haryana

The Tribunal corrected a mistake on account of not having noticed the judgment of the Supreme Court in CIT v. Amalgamations (P.) Ltd.[1997] 226 ITR 188/92 Taxman 132. The Tribunal expressly recorded that the applicability of the decision

ANZ Grindlays Bank Vs. Deputy Commissioner of Income-tax

Court: Delhi

situated outside India, is no longer res integra in view of the decision of the Supreme Court in CIT v. Eli Lilly and Co. (India) (P.) Ltd.[2009] 312 ITR 225/178 Taxman 505. The same is also not a