Delhi High Court in
the case of Cheminvest Ltd. overlooking the fact that the above
decision is not accepted by the revenue and Civil Appeal ... Delhi High Court in the
case of CIT vs Cheminvest Limited 378 ITR 33 had held that where,
there is no exempt income there should
Assessment Year: 2012-13
Court of Delhi in the case of Cheminvest Ltd. that no disallowance is
to be made when there is no dividend ... Delhi High Court in the case of Cheminvest Ltd.
in ITA No.749/2014 deleted the addition made by the Assessing Officer. The relevant
portion
Delhi High Court
in the case of Cheminvest Ltd. in ITA No.749/2014 deleted the addition
made by the Assessing Officer. The relevant portion ... Delhi High
Court in the case of Cheminvest Ltd. (ITA No.749/2014 vide its
order dated 02 September 2015). It is submitted that
High Court of Delhi in the case
of M/s Cheminvest Ltd (378 ITR 33(Del)).
3. On the facts and in circumstances ... High
Court of Delhi in the case of M/s Cheminvest Ltd
(378 ITR 33 (Del)).
3. On the facts and in circumstances
Page | 2
find that in the recent decision of Cheminvest Ltd of Hon'ble Delhi High
Court in [ 2015 ] 61 taxmann.com 118 (Delhi ... Delhi High Court in M/s
Cheminvest Ltd(Supra),the addition in this case would not be sustained. The
same is directed to be deleted
Delhi High
Court in the case of Cheminvest Ltd. vs. CIT 378 ITR (Del) and other cases,
there is no infirmity in the order ... Ltd. V. CIT , 378 ITR 33 (Del) in the cases of
Corrtech Energy (P.) Ltd. (supra), Lakhani Marketing Inc.
(supra), Shivam Motors (P) Ltd. (supra
reliance on the decision of Delhi High Court in case
of Cheminvest Ltd. Vs. Commissioner of Income Tax , 378 ITR 33 in
which ... 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
Maxopp Investment Ltd. vs. CIT [2018]
402 ITR 640 (SC) and Cheminvest Ltd. vs. CIT (2015) 378 ITR
33 (Delhi) of Delhi High Court ... Delhi High Court in the
case of CIT vs. Cheminvest Ltd. (supra)
and further direction to exclude the
amount of investment made in joint
ventures
Delhi High Court in the case of Cheminvest Limited
reported in 378 ITR 33W (Delhi), no disallowance can be made in
the hands ... Delhi High Court in the case of
Cheminvest Ltd (supra) has held as under:
"In the context of the facts enumerated hereinbefore the
court
Delhi High Court in the
case of Cheminvest Ltd. Vs. CIT-VI (20 15) 9 TMI 238 (Del.)
since no exempt income was earned during ... High Court of Delhi in the case of Cheminvest
Ltd. Vs. CIT-VI (20 15) 9 TMI 238 (Del.) as relied upon
by the appellant