CIVIL) 2217, 2013 (96) ALL LR 60 SOC, (2013) 350 ITR 527, (2013) 1 SCALE 342
Author: D.K. Jain
Bench: D.K. Jain , Jagdish
350 ITR 527 (SC) which was squarely applicable in the case of the
appellant.
4.4 On the facts and in the circumstances of the case ... Supreme Court in the case of
ICDS vs. CIT (2013) 350 ITR 527 (SC). As per the assessee the repayment of
principal amount was eligible
dated 31/10/14 and I.C.D.S Ltd.(350 ITR 527).Dr left
the issue to the discretion of the Bench
Supreme Court decision in case of
ICDS Ltd v. CIT [2013] 350 ITR 527 (SC). Further submitted that all the
finance lease agreements and related ... Supreme Court in case of ICDS
Ltd v. CIT [2013] 350 ITR 527 (SC) wherein the
Hon'ble Supreme Court pointing out specific clauses
reported in (2013)
350 ITR 527 (SC).
4.2.5. He further argued that this issue has been the subject matter of dispute in
assessee ... reported in (2013) 350 ITR 527 (SC) , the AO is directed to delete
the addition.
4.2.6 Without prejudice to the above arguments, the Learned
Supreme Court in case of ICDS Ltd. Vs CIT 350 ITR 527 and
submitted that the asset must be owned wholly or partly ... Supreme Court in case of ICDS Vs CIT 350 ITR 527.
The Co-ordinate Bench of this Tribunal in case of M/s Larsen
Supreme Court in case of ICDS vs. CIT [2013]
350 ITR 527 (SC), wherein the Hon'ble Apex Court held that the
4 IDBI ... Supreme
Court in ICDS Ltd. vs. CIT (350 ITR 527). We have further noted that by
following the order of Tribunal for Assessment Year
Supreme Court passed I.C.D.S Ltd. Vs. CIT 2013 350 ITR 527, Hon'ble Bombay
High Court in CIT Vs. Apollo Invest ... Supreme Court in the case of I.C.D.S. Ltd.
350 ITR 527. Since the transaction of the appellant was only with
Supreme Court in the case of ICDS vs CIT
(2013) (350 ITR 527) (SC).
The Appellant wishes to highlight that the Hon'ble Tribunal ... Supreme Court in the case of ICDS
vs CIT (2013) (350 ITR 527) (SC), wherein the Hon'ble Apex Court held
that the lessor
Court in the case of " ICDS vs CIT " (2013 350 ITR 527 (SC).
The crux or gist of the aforesaid decision is that ... Supreme Court in the
case of ICDS vs CIT " [2013 350 ITR 527 (SC) due to misconceived
reasoning. The disallowance of lease rentals