right in holding that the interest shown as payable to M/s McDowell & Co. was actually allowable ?
2. The facts which led to this ... wholly owned subsidiary of M/s United Breweries Ltd. M/s McDowell & Co. Ltd. and M/s MWP Ltd. are two more subsidiaries
Commissioner Of Income-Tax ... vs Mcdowell And Co. Ltd. on 8 June, 2006
Equivalent citations: (2006)204CTR(KAR)356, [2007]288ITR666(KAR), [2007]288ITR666(KARN ... Company?
2. Sri. Vijay Mallya, Chairman and Director of M/s. McDowell & Co. Ltd., Bangalore was paid guarantee commission at the rate
Mcdowell And Co. Ltd. vs Commissioner Of Income Tax on 30 January, 2006
Equivalent citations: [2006]285ITR196(KAR), [2006]285ITR196(KARN)
Author: P. Vishwanatha Shetty
Mcdowell And Company Limited And Mr. ... vs The Commissioner Of Central Excise on 9 January, 2006
Equivalent citations: 2006(106)ECC53, 2006ECR53(TRI.-BANGALORE
down by the Hon'ble Supreme Court in the case of McDowell & Co. Ltd. v. CTO , Shri Dastur pointed out that if there ... justification of any transaction entered into, the ratio laid down in McDowell case cannot be applied. In this respect, he placed reliance on the Supreme
Apex Court has examined the judgment in the case of McDowell & Co. Ltd v. CTO (1985) 154 ITR 148 (SC) in which ... Madras High Court has commented on this judgment of McDowell & Co. Ltd. case (supra) by holding that decision in McDowell & Co. Ltd. case
application of decision of Hon. Supreme Court in the case of McDowell & Co. Ltd. (supra) it was pleaded that the same could ... pleaded that the ratio of the decision in the case of McDowell & Co. Ltd. (supra) was wrongly applied by the AO particularly when nothing
Court in the case of Commissioner of Central Excise, Bangalore-III v. McDowell and Co. Ltd. , the Tribunal has not shown its awareness ... supra) and the decision, of this Court in the case of McDowell & Company Ltd. (supra).
14. Placing reliance on these decisions, the submission
leased back transactions and relying upon decision in the case of McDowell & Co. Ltd. v. CTO (1985) 154 ITR 148 (SC) she held ... scope to apply the ratio of the decision in the case of McDowell
Karnataka High Court ruling rendered in the case of CCE v. McDowell & Company Ltd. wherein it has been held that Tribunal has no powers ... Section 35F of the CE Act. He submits that this order of McDowell & Company Ltd. (supra) has also been followed by the same Karnataka