The Commissioner of Income Tax (Central) vs. Sri Harish Kumar Harwani
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- CIT v. HCL Comnet Systems & Services Ltd.118 citing305 ITR 409 · 2008 · SC · Read judgment
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Other orders that rely on the same authority or decide the same section.
- The Commissioner of Income Tax vs M/S United Breweires LtdKarnataka5 Jun 2015Remanded
Also relies on CIT v. HCL Comnet Systems & Services Ltd.
The High Court set aside the ITAT's order and remitted the matter back to the Tribunal. This was due to a retrospective amendment to Section 115JA of the Act, which necessitated a fresh consideration of the issues.
- The Commissioner of Income Tax vs M/S United Breweies LtdKarnataka5 Jun 2015Remanded
Also relies on CIT v. HCL Comnet Systems & Services Ltd.
The High Court set aside the ITAT's order and remanded the matter back to the Tribunal. This was due to a retrospective amendment to Section 115JA of the Act, which necessitated a fresh consideration of the issues.
- OBC vs Commr. of Income Tax-1 & AnrDelhi14 Feb 2013Partly Allowed
Also relies on CIT v. HCL Comnet Systems & Services Ltd.
The High Court held that the provision for bonus, if computed as per the Payment of Bonus Act, 1965, would be an ascertained liability. Provisions for bad and doubtful debts were decided in favour of the assessee based o...
- CIT vs Dcm Shriram Consolidated LtdDelhi16 Mar 2012Dismissed
Also relies on CIT v. HCL Comnet Systems & Services Ltd.
The Tribunal was justified in deleting the penalty. Rule 8D was not retrospective for AY 2006-07, and the assessee's treatment of bad debt provisions under Section 115JB was based on prevailing understanding before a ret...
- C.I.T vs Ilpea Paramount (P) LtdDelhi18 Feb 2010Partly Allowed
Also relies on CIT v. HCL Comnet Systems & Services Ltd.
The High Court held that the provision for gratuity was correctly deleted from book profit. However, due to a retrospective amendment to Section 115JA, provisions for doubtful debts and advances are now includible in boo...
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