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1 - 8 of 8 (0.21 seconds)The Commissioner Of Income Tax - Iii vs Sandan Vikas (India) Ltd. on 24 February, 2011
(ii)Following the aforesaid decision of the Gujarat High Court, the Delhi
High Court has observed in CIT v. Sandan Vikas [335 ITR 171] and again in
Maruti Suzuki v. CIT [397 ITR 728], as follows:
Maruti Suzuki India Ltd. (Earlier Known ... vs Commissioner Of Income Tax Delhi on 7 February, 2020
(ii)Following the aforesaid decision of the Gujarat High Court, the Delhi
High Court has observed in CIT v. Sandan Vikas [335 ITR 171] and again in
Maruti Suzuki v. CIT [397 ITR 728], as follows:
Commissioner Of Income Tax vs M/S.Tvs Electronics Limited on 19 March, 2019
(iii)In CIT v. TVS Electronics [(2019) Volume 105, Taxmann.com
(Madras) Page No.36], it was observed by this court as under:
Commr.Of Income Tax-V,New Delhi vs M/S Oracle Software India Ltd on 13 January, 2010
6.3. Pointing out the aforesaid decisions, the learned counsel for the
appellant submitted that without considering the claim of the appellant in a
proper perspective, the learned Judge disposed the writ petitions, by remanding
the matter to the third respondent to re-examine the issue again in the light of
the express language of section 35(2AB) of the Act. In this context, the learned
counsel submitted that it is beyond any pale of doubt that the appellant is
carrying on manufacture and production activity within the meaning of Section
35(2AB) of the Act. To lend support to this submission, the learned counsel
referred to the decisions of the Honourable Supreme Court in Commissioner of
Income Tax v. Oracle Software India Limited [2010 (2) SCC 667] wherein
it was held that 'production of software will amount to manufacture'; and the
Delhi High Court in DCIT v. TCIL Bellsouth [2004 Vol.89 TTJ P. 851
(Del)] in which, it was held that 'production of software is a manufacture'.
Article 226 in Constitution of India [Constitution]
The Assistant Commissioner Of Income ... vs Claris Life Science Limited on 18 January, 2022
(i)In CIT v. Claris Life Sciences [326 ITR P. 251] it was observed by
the Gujarat High Court as follows:
The Finance Act, 2018
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