Amway India Enterprises (P) Ltd vs State Of Uttarakhand & Others on 5 October, 2012
Author: Sudhanshu Dhulia
Bench: Sudhanshu Dhulia
IN THE HIGH COURT ... NAINITAL
Writ Petition (M/S) No. 2109 of 2012
M/s Amway India Enterprises (P) Ltd. ... Petitioner
Vs
State of Uttarakhand & others ... Respondents
Amway India Enterprises Pvt. Ltd., New ... vs Department Of Income Tax on 9 April, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... Asstt. Year - 2007-08
DCIT, Vs. Amway India Enterprises Pvt.
Ltd.
Circle-1(1), Room No. 390,
1st Floor, Elegance Tower, Plot
C.R. Building
decision of Special
Bench of this Tribunal in Amway India Enterprises v. DCIT (111 ITD
112). CIT was of the opinion that none of these ... that of Special Bench of this Tribunal
in Amway India Enterprises v. DCIT (111 ITD 112), Bangalore Bench
of this Tribunal IBM India Limited
Special Bench of the
Delhi Tribunal in the case of Amway India Enterprises Vs. DCIT reported in 111 ITD 112 (SB)
(Del).
6.2 Per contra ... Special Bench of the ITAT, Delhi in the case of Amway India
Enterprises Vs. DCIT reported in 111 ITD 112, the author of which order
Delhi High Court in CIT Vs.
2
Amway India Enterprises [(2012) 346 ITR 341 (Del)] and various other
decisions.
4. The learned ... ratio laid down by the Special Bench of Mumbai Tribunal in
Amway India Enterprises Vs. DCIT reported in 21SOT 1 (SB)(Del). The
authorities below
laid down by
Hon'ble ITAT (Delhi) in the case of Amway India Enterprises Vs. DCIT reported in
114 TTJ 476. The Appellant prays ... criteria as expressed by the Special
Bench (Delhi) in the case of Amway India Enterprises (supra). We, therefore,
consider deem it fit to restore this
relevant material on
record. The special bench of the tribunal in Amway India Enterprises Vs. DCIT
[(2008) 111 ITD 112 (Del.) (SB)] has laid down ... suggested by
the Special Bench of the Tribunal in the case of Amway India Enterprises
(supra). In view of such finding given by the Tribunal
relied on the order of the Special Bench in the
case of Amway India Enterprises v DCIT (301 ITR (AT) 1) and stated that ... interference by this Court.
5.6 The Special Bench in the case of Amway India Enterprises v
DCIT (301 ITR (AT) 1) had laid down various
relied on the order of the Special Bench in the
case of Amway India Enterprises v DCIT (301 ITR (AT) 1) and stated that ... interference by this Court.
5.6 The Special Bench in the case of Amway India Enterprises v
DCIT (301 ITR (AT) 1) had laid down various
various Tribunals:-
Page 8 of 36 8 ITA No.970/Bang/2011
• Amway India Enterprises v DCIT ... interference by this Court.
4.5 The Special Bench in the case of Amway India Enterprises v
DCIT (301 ITR (AT) 1) had laid down various
