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1 - 10 of 23 (1.07 seconds)Section 14A in The Income Tax Act, 1961 [Entire Act]
Section 43B in The Income Tax Act, 1961 [Entire Act]
M/S.R & H Property Developers Private ... vs Pcit-11, Mumbai on 30 July, 2019
Ltd. vs. PCIT
[2018] 168 ITD 499 (Kolkata - Trib.)
Section 37 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Pr. Commissioner Of Income Tax 3 vs M/S. Delhi Airport Metro Express Pvt. ... on 7 May, 2018
attention to the decision of Hon'ble Delhi High Court in the case
of CIT vrs. Delhi Airport Metro Express Pvt. Ltd. (supra), which
is reproduced below:-
Dcit 8(2), Mumbai vs Phl Pharma P.Ltd, Mumbai on 12 January, 2017
He submitted that
both the above said judgments have been extensively considered
by the Mumbai Tribunal in DCIT v. PHL Pharma Pvt Ltd [2017]
163 ITD 10 (Mum).The Tribunal, after considering these
judgments concluded that the CBDT Circular No 5 of 2012
would not apply to allied medical companies.
The Coinage Act, 2011
The Commissioner Of Income-Tax vs M/S Kap Scan & Diagnostic Centre Pvt. Ltd on 3 December, 2010
30. He further submitted that the judgment in Kap Scan
(supra) was delivered on 03rd December, 2010, much before
Circular 5 of 2012 dated 01.08.2012 was issued by the CBDT.
The PCIT in the facts of the Assessee has solely relied on the
CBDT Circular while the High Court has not considered the
Circular at all. For this reason as well, reliance placed by the Ld.
DR on the judgment of the High Court is not maintainable.