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
decision of Special Bench of the Tribunal in the case of
Cheminvest Ltd. relied on by the Assessing Officer and the CIT(A) are
concerned ... Delhi High Court
in the case of Cheminvest Ltd. (Supra), the decision of Kolkata Bench of the
Tribunal in the case of LGW Ltd. (Supra
Ltd. vs. Addl . CIT, 392 ITR 633 (Mad);
( ii) CIT vs. Celebrity Fashion Ltd. , 428 ITR 470 (Mad);
( iii) CIT vs. Chettinad Logistics Pvt. Ltd ... Energy (India) Pvt. Ltd. , 430 ITR 52 (Mad);
(v) PCIT vs. Kohinoor Project Pvt. Ltd., 425 ITR 700 (Bom.);
( vi) Cheminvest Ltd
ITAT
Delhi (Special Bench) in the case of Cheminvest Ltd. vs. Income Tax
Officer 124 TIT 577 (Del) (SB) has held that sec. 14A would ... Delhi High Court in
the case of Cheminvest Ltd. Vs. CIT reported in 318 ITR 33 he
submitted that the Hon'ble High Court
income which does not form part of the total income.
In Cheminvest Ltd. (supra) Delhi High Court examined the
expression "does not form part ... this Court followed the
decision of the Delhi High Court in Cheminvest Ltd. (supra). It
was further noted in MAN Infraprojects Ltd. that the decision
Corrtech Energy Pvt. Ltd. , 372 ITR
97 (Guj.);
ii. Cheminvest Limited Vs. Commissioner of Income Tax , 378 ITR 33
(Delhi ... income. The Hon‟ble Delhi High Court in the case of Cheminvest
Limited Vs. Commissioner of Income Tax (supra) has held that where no
dividend
Delhi High
Court in the case of Cheminvest Limited vs. CIT (2015) 378 ITR 33 (Del) and in
the case of CIT vs. Holcim India ... exempt income. The Delhi High Court, in the
case of Cheminvest Ltd. Vs. Commissioner of Income Tax 1, has held that when
the Assessee
exempt income. The Delhi High Court, in the
case of Cheminvest Ltd. Vs. Commissioner of Income Tax 1, has held
that when the Assessee ... parties and perused
documents on record, we notice that in Cheminvest Ltd. (supra) Delhi
High Court had referred to and relied upon its earlier decision
Delhi in the case of
Cheminvest Ltd. Vs ITO 317 ITR AT 86 (Del-SB), relied
on by the CIT(A), the case is against ... Delhi High Court in the case of Cheminvest Limited Vs.
CIT reported in (2015) 378 ITR 33 (Del) at para 23 of the order
before the Hon‟ble Delhi High Court in the case of
cheminvest Ltd. the following substantial question of law was raised :
"Whether disallowance ... Special Bench of the Tribunal in the case
of ACIT Vs. Cheminvest Limited Vs. CIT reported in (2009) 317 ITR (AT)
86 (Delhi
