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M/S. Gouri Nandan Real Estate Pvt. ... vs Ito, Ward - 13(2), Kolkata, Kolkata on 29 November, 2019
cites
Section 68 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Steller Investment Ltd. on 20 July, 2000
25. However, the second question is answered in favour of the assessee and against the Revenue
by the judgment of the Division Bench of this Court in Commissioner of Income Tax v. Electro
Polychem Ltd., supra, and Commissioner of Income Tax v. Steller Investment Ltd., supra.
Commissioner Of Income Tax vs M/S. Electro Polychem Ltd on 21 June, 2007
25. However, the second question is answered in favour of the assessee and against the Revenue
by the judgment of the Division Bench of this Court in Commissioner of Income Tax v. Electro
Polychem Ltd., supra, and Commissioner of Income Tax v. Steller Investment Ltd., supra.
Commissioner Of Income Tax - Iv, New ... vs Focus Exports Pvt. Ltd. on 16 September, 2014
The decisions in (i)
Commissioner of Income Tax v. Focus Exports Pvt. Ltd., reported in (2014) 90 CCH 0105 (Delhi);
Principal Commissioner Of Income Tax ... vs M/S Moonstar Securities Trading And ... on 16 November, 2018
(ii) Commissioner of Income Tax v. Globus Securities & Finance Pvt. Ltd., reported in (2014) 264
CTR 481 (Delhi); (Hi) Onassis Axles Private Limited v. Commissioner of Income Tax, reported in
(2014) 364 ITR 53 (Delhi); (iv) Olwin Tiles India (P) Ltd. v. Deputy Commissioner of Income
Tax, reported in (2016) 382 ITR 291 (Gujarat); (v) B.R.Petrochem Pvt. Ltd. v. The Income Tax
Officer, (Order dated 24.4.2017 in T.C.(A) No. 1498 of 2007; and (vi) Rajmandir Estates Private
Limited v. Principal Commissioner of Income Tax, reported in (2016) 386 ITR 162 (Calcutta), cited on
behalf of the respondent are distinguishable, in that the cash credits towards share capital
were admittedly only by way of book adjustment and not actual receipts which could not be
substantiated as receipts towards share subscription money.
Onassis Axles Private Limited vs Commissioner Of Income Tax on 13 February, 2014
(ii) Commissioner of Income Tax v. Globus Securities & Finance Pvt. Ltd., reported in (2014) 264
CTR 481 (Delhi); (Hi) Onassis Axles Private Limited v. Commissioner of Income Tax, reported in
(2014) 364 ITR 53 (Delhi); (iv) Olwin Tiles India (P) Ltd. v. Deputy Commissioner of Income
Tax, reported in (2016) 382 ITR 291 (Gujarat); (v) B.R.Petrochem Pvt. Ltd. v. The Income Tax
Officer, (Order dated 24.4.2017 in T.C.(A) No. 1498 of 2007; and (vi) Rajmandir Estates Private
Limited v. Principal Commissioner of Income Tax, reported in (2016) 386 ITR 162 (Calcutta), cited on
behalf of the respondent are distinguishable, in that the cash credits towards share capital
were admittedly only by way of book adjustment and not actual receipts which could not be
substantiated as receipts towards share subscription money.
Olwin Tiles (India) Pvt Ltd vs Deputy Commissioner Of Income Tax - ... on 5 January, 2016
(ii) Commissioner of Income Tax v. Globus Securities & Finance Pvt. Ltd., reported in (2014) 264
CTR 481 (Delhi); (Hi) Onassis Axles Private Limited v. Commissioner of Income Tax, reported in
(2014) 364 ITR 53 (Delhi); (iv) Olwin Tiles India (P) Ltd. v. Deputy Commissioner of Income
Tax, reported in (2016) 382 ITR 291 (Gujarat); (v) B.R.Petrochem Pvt. Ltd. v. The Income Tax
Officer, (Order dated 24.4.2017 in T.C.(A) No. 1498 of 2007; and (vi) Rajmandir Estates Private
Limited v. Principal Commissioner of Income Tax, reported in (2016) 386 ITR 162 (Calcutta), cited on
behalf of the respondent are distinguishable, in that the cash credits towards share capital
were admittedly only by way of book adjustment and not actual receipts which could not be
substantiated as receipts towards share subscription money.
M/S. Rajmandir Estates Pvt. Ltd. vs Principal Commissioner Of Income Tax, ... on 9 January, 2017
(ii) Commissioner of Income Tax v. Globus Securities & Finance Pvt. Ltd., reported in (2014) 264
CTR 481 (Delhi); (Hi) Onassis Axles Private Limited v. Commissioner of Income Tax, reported in
(2014) 364 ITR 53 (Delhi); (iv) Olwin Tiles India (P) Ltd. v. Deputy Commissioner of Income
Tax, reported in (2016) 382 ITR 291 (Gujarat); (v) B.R.Petrochem Pvt. Ltd. v. The Income Tax
Officer, (Order dated 24.4.2017 in T.C.(A) No. 1498 of 2007; and (vi) Rajmandir Estates Private
Limited v. Principal Commissioner of Income Tax, reported in (2016) 386 ITR 162 (Calcutta), cited on
behalf of the respondent are distinguishable, in that the cash credits towards share capital
were admittedly only by way of book adjustment and not actual receipts which could not be
substantiated as receipts towards share subscription money.