Search Results Page
Search Results
1 - 8 of 8 (0.19 seconds)Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 115JA in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961 [Entire Act]
Dcit, Cc-Ii, Chandigarh vs M/S Steel Strips Wheels Limited, ... on 27 May, 2019
5. At the outset, the ld. Counsel for the assessee has submitted that
the issue is squarely covered by the various decisions of the Tribunal
including the decision of the Tribunal in the case of "M/s Steel Strips
Wheels Ltd. vs. DCIT" in ITA No.887/CHD/2019 and of the Hon'ble Delhi
Bench of the Tribunal in the case of "ACIT vs. Orient Bell Ltd." in ITA
No.7534/DEL/2017.
Section 250 in The Income Tax Act, 1961 [Entire Act]
Acit, Circle- 19(1), New Delhi vs Orient Bell Ltd., New Delhi on 25 August, 2021
5. At the outset, the ld. Counsel for the assessee has submitted that
the issue is squarely covered by the various decisions of the Tribunal
including the decision of the Tribunal in the case of "M/s Steel Strips
Wheels Ltd. vs. DCIT" in ITA No.887/CHD/2019 and of the Hon'ble Delhi
Bench of the Tribunal in the case of "ACIT vs. Orient Bell Ltd." in ITA
No.7534/DEL/2017.
Commissioner Of Income-Tax, Madras vs K. Srinivasan And K. Gopalan on 22 December, 1952
We further note that the Coordinate Kolkata Bench
of the Tribunal in the case of Kanoria Chemicals & Industries Ltd (ITA
No. 2184/Kol/2018) - 2021-TIOL-1835-ITAT-KOL (the Judicial Member
herein being part of the Bench in the said decision); while relying upon
the decision of Hon'ble Supreme Court in the case of CIT vs. K.
Srinivasan (1972) 83 ITR 346 has held that the tax includes surcharge
and cess. At this stage, it will be relevant to refer to the provisions of
section 115JAA which reads as under:
1