Cheminvest Limited vs Commissioner Of Income Tax-Vi on 2 September, 2015
Author: S. Muralidhar
Bench: S. Muralidhar , Vibhu Bakhru
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* IN THE HIGH COURT ... DELHI AT NEW DELHI
16.
+ ITA 749/2014
CHEMINVEST LIMITED ..... Appellant
Through: Mr Ajay Vohra, Senior Advocate with
Ms. Kavita Jha and Mr. Vaibhav Kulkarni
decision of Special Bench of ITAT in the case of Cheminvest Ltd. v. ITO ,
317 ITR 86 (AT) and worked out the disallowance as under ... came
up before the Delhi Special Bench in the case of Cheminvest Ltd.
ITA No. 87/Del/2008. The question before the Special Bench
5764/MUM/2013 (A.Y: 2010-11)
M/s Reliance Capital Limited
Cheminvest Limited [121 ITD 318]. The Learned Counsel for the
assessee submits that ... been
reversed by the Delhi High Court in the case of Cheminvest Limited v. CIT
[378 ITR 33 Delhi]. He further submitted that recently
decision of
the Special Bench of the ITAT Delhi in Cheminvest Ltd. v. ITO [2009] 121
ITD 318 (Del) (SB) wherein it was held that ... terms of the decision of ITAT Delhi (Special Bench) in
Cheminvest Ltd. (supra), Section 14A would apply even where the
investments do not give rise
judgment of the Hon‟ble
jurisdictional High Court in the case Cheminvest Ltd vs. CIT
(2015) 378 ITR 33 (Del), wherein it has been held ... view of the ratio in Maxopp Investment Ltd.,
Holicim India P.Ltd. ( Supra) and Cheminvest Ltd. (Supra), we do not find
any substantial question
Special Bench of the Delhi Tribunal in case of
Cheminvest Ltd. Vs. ITO (2009) 124 TTJ 577, it was held that
disallowance ... relying on the Delhi High Court decision in case of Cheminvest
Ltd. (supra). Reliance was also placed on the following judgments
jurisdictional High Court in the case of Cheminvest Ltd vs.
CIT (2015) 378 ITR 33 (Delhi) and also the decision in Holcim India
private limited ... jurisdictional High Court in the
cases of Cheminvest Ltd (supra) and Holcim India Pvt. Ltd (supra) are
applicable to the facts of the case. There
Bench of the Hon'ble Tribunal in the case of Cheminvest
Ltd. v. ITO [124 TTJ 577 (Del)]. The Assessing Officer calculated the
disallowance ... decision is reversed by Hon. Delhi High Court in case of Cheminvest
Limited vs. CIT (2015) 378 ITR 33 (Delhi) HC and also SLP filed
Acit 9(3)(2), Mumbai vs Gini & Jony Ltd, Mumbai on 21 August, 2018
Delhi
High Court dated 02.09.2015 in the case of Cheminvest Ltd. v CIT in ITA no.
749/2014, where it has been held ... Delhi High Court dated 02.09.2015 in the case
of M/s.Cheminvest Ltd. v. CIT (ITA 749/2014) wherein it has been held
that section
