Commissioner Of Income Tax vs Ankitech Pvt Ltd. on 11 May, 2011
A.Yr.2012-13
the case of CIT Vs. Ankitech Pvt.Ltd. & others 340 ITR 14 (Del.).
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Acit, Circle-12(2), Kolkata, Kolkata vs M/S Shining Consultancy Pvt. Ltd., ... on 1 March, 2018
cites
The Pr. Commissioner Of Income Tax 4 vs M/S. Housing And Development ... on 11 September, 2017
The Hon'ble Supreme Court in CIT Vs. Madhur Housing and Development
company in Civil Appeal No.3961 of 2013 judgement dated 5.10.2017, wherein the
Hon'ble Supreme Court confirmed the view taken by the Hon'ble Delhi High Court in
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ITA No.118/Kol/2017
M/s Shining Consultancy Pvt. Ltd.
Cit vs Hotel Hilltop on 17 March, 2008
31. The above provisions were subject matter of consideration before the
Hon'ble Rajasthan High Court in the case of CIT Vs. Hotel Hilltop. 217 CTR
527(Raj). The facts of the case before the Hon'ble Court were as follows. The
Assessee was one M/S.Hotel Hilltop a partnership firm. This firm received an
advance of Rs.10 lacs from a company M/S.Hilltop palace Hotels (P) Ltd. The
shareholding pattern of M/S.Hillltop Palace Hotels (P) Ltd., was as follows:
The Commissioner Of Income Tax vs Universal Medicare Private Limited on 22 March, 2010
7.6. The aforesaid view has since been approved in several decisions rendered by
Hon'ble High Court of Bombay and Delhi in the case of CIT Vs. Universal Medicare
Pvt. Ltd., 324 ITR 263 (Bom) and CIT Vs. Ankitech Pvt.Ltd. & others 340 ITR 14
(Del.).
Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 56 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
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