Abbreviation
1 Mr. Chimanlal Khimchand Mehta CKM
2 Mr. Deepak Chimanlal Mehta DCM
3 Mr. Sailesh Chimanlal Mehta SCM
4 Mr. Ajay Chimanlal Mehta ... Lakhs. The Balance Sheets of the
Group concerns are reproduced as under:
DCM & Group
Capital 1000 Maryland 392
Other Liability 67 Gotri
force even after amendment. Learned counsel
submitted, in case of PCIT vs. DCM Shri Ram Ltd., [2025] 170 taxmann.com 631. The
Hon‟ble Delhi ... Delhi Court in the case of PCIT vs. DCM Shriram (Supra):
"56. Undoubtedly, there is a degree of similarity between the transaction of supply
following parties.
1. Kedia Distilleries Ltd.,
2. Western Pacgues India Ltd.,
3. DCM Shriram Consolidated Ltd.,
8. AO noticed that these transactions are basically ... Distilleries is not sustainable.
19. In relation to assets leased to DCM Shriram Consolidated, we found that the
assessee has during the year under reference
genuine one. Similar finding is given in the case of DCM Shreeram
Consolidated for assets worth Rs.1,14,84,000/- (Chlorine Gas Cylinders) which ... transaction in
depth and found that the so-called lessee M/s. DCM Shreeram Ltd. already claimed
depreciation on those assets in the past
Delhi High Court in the case of Pr. CIT vs. DCM Shriram Ltd. [2025] 170
taxmann.com 631 (Delhi) :
56. Undoubtedly, there is a degree ... decision of Hon'ble Delhi High Court in case of DCM Shriram Ltd. (supra) and
other decisions having not taken note of the overriding
Delhi High Court in the case of Pr. CIT vs. DCM Shriram Ltd. [2025] 170
taxmann.com 631 (Delhi) :
56. Undoubtedly, there is a degree ... decision of Hon'ble Delhi High Court in case of DCM Shriram Ltd. (supra) and
other decisions having not taken note of the overriding
Delhi High Court in the case of Pr. CIT vs. DCM Shriram Ltd. [2025] 170
taxmann.com 631 (Delhi) :
56. Undoubtedly, there is a degree ... decision of Hon'ble Delhi High Court in case of DCM Shriram Ltd. (supra) and
other decisions having not taken note of the overriding
Delhi High Court in the case of Pr. CIT vs. DCM Shriram Ltd. [2025] 170
taxmann.com 631 (Delhi) :
56. Undoubtedly, there is a degree ... decision of Hon'ble Delhi High Court in case of DCM Shriram Ltd. (supra) and
other decisions having not taken note of the overriding
2013 for AY 2009-10 dated 27.11.2015 and (vii) DCIT v. DCM
Ltd. being ITA No: 4467/Del/2012 for AY 2009-10 dated
2013 for A.Y. 2009-10, dated 27.11.2015].
( v) DCIT Vs. DCM Ltd. [ITA No. 4467/Del/2012 for A.Y. 2009-10, dated
