Deputy Commissioner Of Income Tax vs Aimil Limited on 25 January, 2005
Equivalent citations: (2006)99TTJ(DELHI)682
ORDER
Pradeep Parikh ... converted into a public limited company with the name Aimil Ltd., the assessee-company. Along with its return of income, the assessee-company had filed
judgement
in the case of CIT vs. AIMIL Ltd. , 321 ITR 508 (Del), submitted that despite the
fact that the assessee paid the entire employee ... supra),
AIMIL Ltd. (supra), CIT vs. SPL Industries Ltd and PR.
Commissioner of Income Tax-7 vs. PRO Interactive Service (India)
Pvt. Ltd. (supra
various decisions including the decision in the case of CIT vs.
AIMIL Ltd. reported in 321 ITR 508 rendered by Hon'ble Delhi
High ... Delhi
High Court in the case of CIT vs. AIMIL Ltd. (supra). He further
pointed out that Tribunal has also noted the fact that
note of the
judgement rendered in the case of CIT vs AIMIL Ltd. reported in 321 ITR 508
(Del.). He further submitted that ... Bench of Delhi High Court in
Commissioner of Income-Tax versus Aimil Limited , (2010) 321 ITR 508
(Del) the issue is covered against the Revenue
note of the
judgement rendered in the case of CIT vs AIMIL Ltd. reported in 321 ITR 508
(Del.). He further submitted that ... Bench of Delhi High Court in
Commissioner of Income-Tax versus Aimil Limited , (2010) 321 ITR 508
(Del) the issue is covered against the Revenue
Jurisdictional High Court of Delhi in
the case of CIT vs AIMIL Limited (2010) 321ITR 508 (DEL) wherein Hon'ble High Court has framedthe ... SERVICES
(INDIA) PRIVATE LTD (2018}-
Disallowed &
Madras High Court disallowed
Allowed.
Sundaram Business Services Ltd.-
(2017)-A!io.
6 AIMIL LIMITED
Kichha Sugar Company Ltd. (Uttarakhand )
ii) CIT vs. Vinay Cement Ltd., 213 CTR 268 (SC)
iii) CIT vs. AIMIL Ltd. & Anrs ... Limited (supra), in its support.
However, the decision in CIT vs. Bharat Hotels Limited was rendered in 2019.
The same being later to the AIMIL
order
dated 10.09.2018 and in the case of CIT vs AIMIL Ltd. 321 ITR
508 and stated that that these binding precedents have been
followed ... case Khoday
Distilleries Ltd. (Now Known As Khoday India Limited)
and others vs Shri Mahadeshwara Sahakara Sakkare
Karkhane Ltd. Kollegal (Under Liquidation) Represented
Delhi High Court in the case of CIT Vs.
AIMIL Ltd. (2010) 321 ITR 508 (Del.) and the decision of the Hon'ble
Karnataka ... following decisions in
support of his contentions:-
( a) CIT Vs. AIMIL Ltd .
321 ITR 508 (Del.)
( b) Pr. CIT Vs. Pro Interactive Service (India
upon
decision of Delhi high court in case of CIT vs AIMIL Ltd 2009 (12). The
DCIT, CPC Bengaluru has not considered the response submitted ... Vinay Cement Ltd. [2007] 213 CTR 268 (SC)
3. CIT vs. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC)
4. CIT vs. AIMIL LTD
