COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

ITA - 165 / 2002HC Delhi22 February 201651 pages
For Petitioner: PRAKASH KUMAR, KAMAL SAWHNEY
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What did the High Court hold?

The High Court held that the assessee companies were resident Indian companies and their income earned in India prior to April 1, 1990, was taxable. It found that the control and management of the companies were indeed situated in Delhi.

What were the facts?

Assessee companies incorporated in Sikkim claimed to be governed by Sikkim's income tax laws until March 31, 1990. The Revenue contended that the companies were Indian residents as their control and management were in Delhi, evidenced by a search at their auditor's office.

What were the issues?

Whether the assessee companies were Indian residents and if the notices under Section 148 were validly served. The court also considered the taxability of income earned in India and the applicability of interest provisions.

Which sections of the Income-tax Act were involved?

Section 6,Section 148,Section 234A,Section 234B

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Cases cited in this judgment(16)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016

+

ITA 162/2002

COMMR.OF INCOME TAX-DELHI

..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates.

versus

MANSAROVAR COMMERCIAL P LTD

..... Respondent

Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates.

With

+

ITA 164/2002

COMMR.OF INCOME TAX-DELHI

..... Appellant

Through: Mr. P. Roy Choudhary, Senior Standing

Counsel.

versus

SOVEREIGN COMMERCIAL P LTD

..... Respondent

Through: Mr.C.S.Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates.

With 2016:DHC:1449-DB +

ITA 165/2002

COMMR.OF INCOME TAX-DELHI

..... Appellant Through: Mr.Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior

The order continues below.

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