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1 - 10 of 13 (0.75 seconds)Section 143 in The Income Tax Act, 1961 [Entire Act]
M/S. Ntpc Limited, New Delhi vs Addl.Cit, New Delhi on 5 August, 2022
4. Upon hearing both the parties, we admit the above additional ground
as the same is legal in nature and in this regard, we are following the case
3
ITA No.1498/DEL/2018
law of Hon'ble Supreme Court in the case of National Thermal Power
Corporation Ltd. vs. CIT (1988) 229 ITR 383 (SC).
Raj Kumar Singh Hukam Chandji vs Commissioner Of Income-Tax Madhya ... on 11 August, 1970
(i) Raj Kumar Hukam Chandji vs. CIT (1970) 78 ITR 33, 43 (SC);
Tolaram Jalan vs Income-Tax Officer on 14 September, 1983
(iii) Tolaram Jalan vs. ITO - (1983) 6 ITD 261 (ITAT Cal.).
Schneider Electric India (P) Ltd, New ... vs Addl. Cit, New Delhi on 11 January, 2016
(i) Schneider Electric India Ltd. vs. CIT 304 ITR 360 (Del.);
Lakshmiratan Cotton Mills Co. Ltd. vs Commissioner Of Income-Tax, Uttar ... on 3 September, 1968
(ii) Lakshmiratan Cotton Mills Co. vs. CIT 73 ITR 634 (SC);
Roger Enterprises Pvt. Ltd. vs Dcit, Spl. Range-5 on 8 May, 2003
Referring to the above case laws, ld. CIT (A) enhanced the total income by
disallowing the entire commission paid as under :-
Radhasoami Satsang, Saomi Bagh,Agra vs Commissioner Of Income Tax on 15 November, 1991
Radhasoami Satsang v. CIT [(1992) 193 ITR 321 (SC)];
DIT(E) v. Apparel Export Promotion Council [(2000)
244 ITR 734 (Del)];
Dcit(E), New Delhi vs M/S. Apparel Exports Promotion ... on 31 August, 2017
Radhasoami Satsang v. CIT [(1992) 193 ITR 321 (SC)];
DIT(E) v. Apparel Export Promotion Council [(2000)
244 ITR 734 (Del)];