Judgment Search Results Home > Cases Phrase: income tax act 1961 section 237 refunds Sorted by: old Court: delhi Page 1 of about 19,250 results (0.122 seconds)

Rieter India (P) Ltd. Vs. Addl. Cit

Court : Delhi

Reported in : (2006)200CTR(Del)190

..... disposed of expeditiously. the authority concerned does not appear to have done so despite petitioner's repeated applications and reminders, including representations made to the chief cit and the cbdt. the disposals of the request for refunds made by the petitioner -company were according to mr. jolly delayed on account of restructuring ..... in january, 1996.as per the employment agreements entered into between the petitioner and the aforementioned expatriate employees, the petitioner appears to have deducted the tax payable under the indian laws from the salaries of the expatriates. the amount so deducted was then deposited by the petitioner-company with the it ..... petition for a writ of mandamus, the petitioner-company has prayed for a direction against the respondents for refund of the amount deposited by it towards tax deducted at source from the salaries of its expatriate employees. the controversy arises in the following circumstance :the petitioner-company is engaged in the business .....

Klm Royal Dutch Airlines Vs. Assistant Director of Income-tax

Court : Delhi

Reported in : 138(2007)DLT402; [2007]292ITR49(Delhi)

..... the fact that the lufthansa decision has not been taken into consideration by the revenue in the 'reasons for issuance of notice under section 148 of the income-tax act, 1961 dated 8.3.2006'.5. mr. c.s. aggarwal, learned senior counsel for the assessed has emphasised upon the distinction between the two airlines decisions delivered ..... fully in agreement with the finding of the authorities below that the present activity cannot be taxed under section 44bba of the income-tax act, 1961'. thereafter, on 12.2.2004 itat delhi-b bench has decided lufthansa german airlines v. deputy commissioner of income-tax 90 itd 310 and 'noted that as per article 8(4) of dtaa between ..... ] 242 itr 381 the apex court has observed that it is 'settled law that unless the return of income already filed is disposed of, notice for reassessment under section 148 of the income-tax act, 1961, cannot be issued, i.e., no reassessment proceedings can be initiated so long as assessment proceedings pending on the basis of .....

Collector of Central Excise Vs. Mizar Govinda Annappa Pai and Sons

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(9)ECC176

..... cases is an issue that does not arise in these proceedings.] so also, construing the expression "reason to believe" occurring in section 147(a) of the income tax act, 1961 the hon'ble supreme court had laid it down that before jurisdiction could be assumed under the provision, the officer designated therein must have reason to believe that the ..... income of the assesses had escaped assessment. if that condition is not fulfilled, the notice issued by the officer would be without jurisdiction. (c) (i) once this ..... ltd. v. co. law board and ors.] it was laid down that the words "in the opinion of the central government" in section 237(b) of the companies act, 1956 indicate that the opinion must be formed by the central government. this was reiterated in [rohtas industries ltd. v. s.d. aggarwal]. [the question of the existence .....

Commissioner of Income-tax Vs. Goodyear India Ltd.

Court : Delhi

Reported in : (2001)168CTR(Del)407; [2001]249ITR527(Delhi)

..... at the instance of the revenue, the following question has been referred for the opinion of this court by the income-tax appellate tribunal, new delhi (in short, the 'tribunal'), under section 256(1) of the income-tax act, 1961 (in short 'the act') :-'whether, on the facts and in the circumstances of the case, the tribunal is right in holding that ..... is entitled to interest under section 244 on the amount of interest amounting to rs. 1,90,499 payable under section 214 of the income-tax act, 1961 ?'2. the dispute relates to the assessment year 1967-68.3. the factual position which is almost undisputed is essentially as follows:the assessed had paid advance ..... refund in cash but adjustedit against the demand for the assessment year 1968-69. the assessed claimed interest on the advance tax paid by it under section 214 of the act. this was partly denied by the income-tax officer vide his order dated august 16, 1974. the assessed went in appeal to the appellate assistant commissioner (in, short .....

Cit Vs. Ritesh Industries Ltd.

Court : Delhi

Reported in : (2004)192CTR(Del)81

..... present appeal under section 260a of the income tax act, 1961 (hereinafter referred as the act) is preferred by the revenue raising the following question'whether the amount of 'duty drawback' can be regarded as income derived from an industrial undertaking so as to entitle the assessed a deduction under section 80-i of the income tax act, 1961 ?'2. in this matter, one need ..... relief under section 80hh and 80j of the income tax act, 1961 ?'4. we need not set out section 80hh or section 80j of the act as the relevant part is the same as that of section 80-i of the act. in that case the assessed's claim was negatived by the income tax officer and ultimately the tribunal upheld the ..... from an industrial undertaking' in the context of section 80-i of the act. sub-section (1) of section 80-i of the act, is relevant for our purpose and, thereforee, we reproduce it below :'80-i (1) where the gross total income of an assessed includes any profits and gains derived from an industrial undertaking or .....

Commissioner of Income Tax Vs. Jyotsna Holding (P) Ltd.

Court : Delhi

Reported in : [2006]284ITR121(Delhi)

..... income-tax appeals referred to by the revenue. for the purposes of brevity, we are referring to the facts as stated in it appeal no. 167 of 2005.2. according to the appellant, following questions of law arise out of the order of the tribunal for adjudication by this court in an appeal under section 260a of the it act, 1961 ..... (hereinafter referred to as 'the act') :'(a.) whether tribunal was correct in law in granting the interest under section 244(1a) of the it act to the assessed from 28th march, 1988 to the date of adjustment, i.e., 25th july, ..... as the amount remained with the revenue for all this period. upon filing of the application by the assessed under section 154 of the act, it was claimed that interest in respect of tax paid by the assessed on different dates which are subsequently found refundable in its entirety. the appellate authority while relying upon the judgment of .....

Asstt. Cit, Circle, Panipat Vs. Liberty India

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)4SOT93(Delhi)

..... as the profit or gain 'derived' from & industrial undertaking. it may constitute profits or gains of the business by virtue of section 28 of the income tax act, 1961, but, it cannot be construed as profits or gains 'derived' from the industrial undertaking for, its immediate and proximate source is not the industrial undertaking ..... the industrial undertaking having direct nexus with the activity of such industrial undertaking and, accordingly, the same forms part of the income derived from such industrial undertaking. the order of the cit(a) was, therefore, upheld with reference to this item.'" before me, the learned departmental representative for the revenue, submitted ..... receipt of the industrial undertaking having direct nexus with the activity of such industrial undertaking and, therefore, it forms part of the income derived from such industrial undertaking. the cit(appeals) coming to the above conclusion has placed reliance on the decision of the delhi bench of the tribunal in the case .....

CEAT Ltd. Vs. Central Board of Direct Taxes

Court : Delhi

..... dated 30th september, 1996 giving its advice as to what it could do in the matter. the said letter reads as under: "sub: application under section 154 of the income-tax act, 1961 (the act) ref: your letter dated 30.9.1996 please refer to the above letter addressed to ito, tos-iv, mumbai, endorsing copy of this letter. in this connection i ..... by the petitioner to sanwa international finance limited (sifl), hong kong, since the said payment did not qualify for exemption under section 10(15)(iv)(c) of the income tax act, 1961 (the 'act'). 2. the challenge in the writ petition is also to a consequential communication dated 16th february, 1999, issued to the petitioner by the deputy commissioner of ..... as a representative assessee you may please approach the cbdt with your request in view of the powers vested with them u/s.119(2)(a) of the income-tax act, 1961." 43. it was pursuant to the above letter that on 17th december, 1996, the petitioner addressed a letter to the cbdt under section 119 of the .....

The Punjab Oil Expellers Co., Ghaziabad Vs. Madan Lal Nanda and Sons a ...

Court : Delhi

Reported in : AIR1967Delhi28

..... the decisions cited on behalf of the petitioner. i would only briefly ntoice them. gopiram v addl. income-tax officer, : [1959]37itr493(cal) lays down that under o.5, r.17, code of civil procedure, read with s.63, income-tax act, the mere fact, that the serving officer went to the defendant's address and found him absent is ..... . there was accordingly no sufficient cause for setting aside the exparte decree. after so holding the executing court also observed that under art.164 of the indian limited act, the petition was barred by time. for these reasons, the objections were dismissed on 26-3-1962. (4). on appeal, the learned additional district judge affirmed ..... this application, ntoice was issued to the judgment-debtor and the judgment debtor applied on 16-5-1961 for settling aside. the exparte decree. an application was also made on 20-5-1961 for staying execution proceedings pending the decision of the application for setting aside the exparte decree and in the proceeding for setting aside .....

Lajya Ram Vs. Jalil-ur Rehman and ors.

Court : Delhi

Reported in : 3(1967)DLT672

..... secondly, the agreement of exchange was a contingent contract dependent upon the sanction by the custodian of evacuee property in india and pakistan and the obtaining of income-tax clearance certificates by the respective parties; thirdly, seth ram gopal goverhhan dass mohatta had nto complied with his obligations under the agreement dated 26th july. 1948; ..... 26th july, 1948, with which we are concerned is'* * * * * * gopal market' and is stated to belong to seth ram gopal goverdhan das mohatta, who acted in this transaction through seth shiv rattan mohatta. the agreement contains inter alia, the following material terms: - (1)that each party will make out a clear marketable and ..... was contended that there ought to be implied in the agreement with the respondent a term to the effect that the appellants would nto without just cause so act as to prevent him from earning his commission. viscount simon, l. c. has in his opinion pointed out the difficulties in trying to formulate genera) .....