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1 - 10 of 41 (0.56 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
8.6. We also find that the Hon'ble Jurisdictional High Court recently in the case of
Principal CIT vs M/s Salasar Stock Broking Ltd in G.A.No. 1929 of 2016 ITAT No. 264 of
2016 dated 24.8.2016 had endorsed the aforesaid view of Hon'ble Delhi High Court in
Kabul Chawla's case and also placed reliance on its own decision in the case of CIT vs
Veerprabhu Marketing Ltd reported in (2016) 73 taxmann.com 149 (Cal HC).
Section 153C in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Dcit, Circle-7(1), Kolkata, Kolkata vs M/S Bengal Peerless Housing ... on 31 December, 2018
We find that the decision of Hon'ble Delhi High Court in the
case of CIT vs Kabul Chawla reported in (2016) 380 ITR 573 (Del) had duly considered
the decisions of CIT vs Anil Kumar Bhatia reported in (2013) 352 ITR 493 (Del) ; CIT vs
Chetan Das Lachman Das reported in (2012) 211 Taxman 61 (Del HC) ; Madugula
Venu vs DIT reported in (2013) 215 Taxman 298 (Del HC) ; Canara Housing
Development Co. vs DCIT reported in (2014) 49 taxmann.com 98 (Kar HC) ; Filatex
India Ltd vs CIT reported in (2014) 229 Taxman 555 (Del HC) ; Jai Steel (India) vs ACIT
reported in (2013) 219 Taxman 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported
in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing
Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo
Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB).
We also find that against the decision of the Hon'ble Delhi High Court in the case of
Kabul Chawla reported 380 ITR 573 (Del) , the revenue preferred Special Leave Petition
before the Hon'ble Supreme Court and the same was dismissed by the Hon'ble Apex
Court which is reported in 380 ITR (St.) 4 (SC).
Section 158BB in The Income Tax Act, 1961 [Entire Act]
Cit vs Anil Kumar Bhatia on 7 August, 2012
We find that the decision of Hon'ble Delhi High Court in the
case of CIT vs Kabul Chawla reported in (2016) 380 ITR 573 (Del) had duly considered
the decisions of CIT vs Anil Kumar Bhatia reported in (2013) 352 ITR 493 (Del) ; CIT vs
Chetan Das Lachman Das reported in (2012) 211 Taxman 61 (Del HC) ; Madugula
Venu vs DIT reported in (2013) 215 Taxman 298 (Del HC) ; Canara Housing
Development Co. vs DCIT reported in (2014) 49 taxmann.com 98 (Kar HC) ; Filatex
India Ltd vs CIT reported in (2014) 229 Taxman 555 (Del HC) ; Jai Steel (India) vs ACIT
reported in (2013) 219 Taxman 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported
in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing
Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo
Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB).
We also find that against the decision of the Hon'ble Delhi High Court in the case of
Kabul Chawla reported 380 ITR 573 (Del) , the revenue preferred Special Leave Petition
before the Hon'ble Supreme Court and the same was dismissed by the Hon'ble Apex
Court which is reported in 380 ITR (St.) 4 (SC).