Cheminvest Ltd. v. Commissioner of Income Tax (2015) 378 ITR 33
(Del), reversed the decision of the Special Bench of the ITAT and
held that ... other decisions of this
Court in CIT-IV v. Taikisha Engineering India Pvt. Ltd. [2015] 370 ITR
338 (Del) and CIT-IV v. Holcim India
impugned order, dated
18th March 2015, the ITAT reversed the order of the CIT (A) as regards
disallowance of interest amount and remanded the matter ... view of the decision of this Court in
CIT v. Taikisha Engineering India Limited (2015) 370 ITR 338 (Del),
the disallowance on account of interest could
runways
in some detail to highlight the precision with which designing and
engineering goes into making these runways to be fool proof for
safety purposes ... that the Supreme Court in Japan
Airlines Co. Limited v. CIT (supra) reversed the decision of this Court
which had held in favour
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