Sharp Business System (India) Ltd vs The Assistant Commissioner(Ct) on 25 March, 2015
Author: S.Vaidyanathan
Bench: S.Vaidyanathan
IN THE HIGH COURT ... VAIDYANATHAN
W.P. Nos.8537 & 8538 of 2015
M/s.Sharp Business System (India) Ltd
represented by its Senior Executive (Accounts)
and Authorised Signatory
Sharp Business Systems (India) ... vs The Assistant Commissioner (Ct) on 3 March, 2025
Author: Anita Sumanth
Bench: Anita Sumanth , R. Hemalatha ... Sharp Business Systems (India) Limited,
Rep. by its Senior Accounts Executive Mr.M.J.Ramanath,
No.2, Lady Madhavan Road,
Mahalingapuram, Chennai – 600 034. .. Petitioner
Sharp Business Systems (India) ... vs The Assistant Commissioner (Ct) (Fac) on 24 March, 2025
Author: Anita Sumanth
Bench: Anita Sumanth ... Sharp Business Systems (India) Limited,
Rep by its Senior Accounts Executive M.J.Ramanath,
No.2, Lady Madhavan Road,
Mahalingapuram, Chennai-600 034. .. Petitioner
Taxman 333 (Delhi) / [2012] 254 CTR 38 (Delhi);
(v) Sharp Business System vs. Commissioner of Income-tax-III reported in [2012] 27 taxmann ... business continues to remain the same, and this is also one more reason to hold that the decision in Sharp Business System (supra
decision of the Delhi High Court in the case of Sharp Business
System Vs. CIT-III [reported in (2012) 27 Taxmann.com 50] in
support ... decision of the Delhi High
Court in the case of Sharp Business System and it has been held as
follows
decision of the Delhi High Court in the case of
Sharp Business System and it has been held as follows ... business continues to remain the same,
and this is also one more reason to hold that the
decision in Sharp Business System (supra
before the Hon'ble Supreme
Court, the lead case is Sharp Business Systems vs. Commissioner of Income
Tax reported in [2025] 181 Taxmann ... judgment of the Hon'ble Supreme Court passed in Sharp
Business Systems (cited supra). Hence, the matter is remitted back to the
Income
been proposed to be reversed. Therefore, considering the confirmations received from its business partners, a request was made to the respondent to go through ... Premier Elmech Systems Pvt. Ltd., M/s.Sharp Business Systems India Ltd., M/s. Symphony Ltd., M/s.Karbon Mobiles, M/s.Optimimus Infracom Limited
decision of the High Court of Delhi
in the case of Sharp Business System vs. Commissioner of Income - tax -
III, reported ... present case, the appellant is a joint - venture
between M/s.Sharp & L&T. Apparently, the agreement entered
into with
fact an indirect licence to enable the assessee to carry on business for a period of ten years and therefore, the assessee would be entitled ... Delhi High Court reported in ( 2012) 254 CTR 233 (Delhi)[Sharp Business System vs. Commissioner of Income Tax ].
9. Per contra, learned Standing Counsel appearing
