(1) Commissioner of Income-tax v. Delhi State Industrial Development

162 Taxmann 275Reported decision2007#19472 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 194lbeneficial ownersection 194asection 194section 56section 19salaryincome from other sourcesassistant commissionertransfercompanyindia

Judgments citing (1) Commissioner of Income-tax v. Delhi State Industrial Development

ACIT, CIRCLE-16(1), NEW DELHI vs. NATIONAL HIGHWAYS & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 50/DEL/2023[2016-17]Status: HeardITAT Delhi06 Nov 2023AY 2016-17

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case
Section 194ASection 56

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH DELHI BEFORE: DR. B.R.R. KUMAR, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.49, 50 & 132/Del/2023 (Assessment Years: 2016-17 to 2018-19) The DCIT, Circle 16(1), New Delhi Vs. M/s. National Highways & Infrastructure Development Corp India, 3rd floor, PTI Building, 4 Parliament Street, Delhi 110001 PAN/GIR No. AAECN 7759 E (Appellant) .. (Respondent) Assessee by Shri Piyush Kaushik, Adv. Shri Sanjay Goel, CA Shri Akash Bansal, CA Revenue by Shri Jyoti Chakraborty, CIT(DR) Date of Hearing 02/11/2023 Date of Pronouncement 06/11/2023 O R D E…

ACIT CIRCLE-16(1), NEW DELHI vs. NATIONAL HIGHWAYS & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 49/DEL/2023[2017-18]Status: HeardITAT Delhi06 Nov 2023AY 2017-18

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case
Section 194ASection 56

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH DELHI BEFORE: DR. B.R.R. KUMAR, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.49, 50 & 132/Del/2023 (Assessment Years: 2016-17 to 2018-19) The DCIT, Circle 16(1), New Delhi Vs. M/s. National Highways & Infrastructure Development Corp India, 3rd floor, PTI Building, 4 Parliament Street, Delhi 110001 PAN/GIR No. AAECN 7759 E (Appellant) .. (Respondent) Assessee by Shri Piyush Kaushik, Adv. Shri Sanjay Goel, CA Shri Akash Bansal, CA Revenue by Shri Jyoti Chakraborty, CIT(DR) Date of Hearing 02/11/2023 Date of Pronouncement 06/11/2023 O R D E…

DCIT, CIRCLE 16(1), NEW DELHI vs. NATIONAL HIGHWAYS &INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 132/DEL/2023[2018-19]Status: HeardITAT Delhi06 Nov 2023AY 2018-19

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case
Section 194ASection 56

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH DELHI BEFORE: DR. B.R.R. KUMAR, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.49, 50 & 132/Del/2023 (Assessment Years: 2016-17 to 2018-19) The DCIT, Circle 16(1), New Delhi Vs. M/s. National Highways & Infrastructure Development Corp India, 3rd floor, PTI Building, 4 Parliament Street, Delhi 110001 PAN/GIR No. AAECN 7759 E (Appellant) .. (Respondent) Assessee by Shri Piyush Kaushik, Adv. Shri Sanjay Goel, CA Shri Akash Bansal, CA Revenue by Shri Jyoti Chakraborty, CIT(DR) Date of Hearing 02/11/2023 Date of Pronouncement 06/11/2023 O R D E…

NATIONAL TEXTILE CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, appeal of Assessee dismissed

ITA 2471/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Oct 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Manoj Kumar Anand, C.AFor Respondent: Shri K. Hauthang, Sr. D.R
Section 14Section 2(24)Section 5Section 56(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.2471/Del./2017 Assessment Year 2007-2008 M/s. National Textile The Addl. CIT, Corporation Ltd., Core-4, Special Range-6, Room vs., Scope Complex-7, Lodhi No.352, C.R. Building, Road, New Delhi- 110 003. New Delhi. PAN AAACN2847D (Appellant) (Respondent) For Assessee : Shri Manoj Kumar Anand, C.A. For Revenue : Shri K. Hauthang, Sr. D.R. Date of Hearing : 25.09.2019 Date of Pronouncement : 01.10.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been d…

(1) Commissioner of Income-tax v. Delhi State Industrial Development (162 Taxmann 275) — Cited in 4 Judgments | BharatTax