202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd.

29 Taxmann 405High Court2013#13932 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10AASection 195Section 234BSection 234CSection 271(1)(c)Section 37(1)Section 80IA(8)Section 90

Issues it is cited on

section 80ia(8)section 9(1)(vii)(b)section 195(2)fees for included servicessection 90(2)business connectionsection 9(1)(vii)section 10aainterest u/s 234bsection 10asection 80iafees for technical services

Judgments citing 202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd.

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…the assessee submitted the expenditure may be allowed as the same is for business purpose u/s 37(1). The ld AR relied upon the decisions in the case of Modi Spg. &Wvg. Mills Co Ltd. [1993] 202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd. [2013] 29 Taxmann 405 (Gujarat). 83. The ld. DR relied upon the orders of the authorities below 84. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submission, we find considerable force in the assessee argument. We are of the considered view that where the expense incurred is not under doubt and the…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…the assessee submitted the expenditure may be allowed as the same is for business purpose u/s 37(1). The ld AR relied upon the decisions in the case of Modi Spg. &Wvg. Mills Co Ltd. [1993] 202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd. [2013] 29 Taxmann 405 (Gujarat). 83. The ld. DR relied upon the orders of the authorities below 84. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submission, we find considerable force in the assessee argument. We are of the considered view that where the expense incurred is not under doubt and the…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…the assessee submitted the expenditure may be allowed as the same is for business purpose u/s 37(1). The ld AR relied upon the decisions in the case of Modi Spg. &Wvg. Mills Co Ltd. [1993] 202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd. [2013] 29 Taxmann 405 (Gujarat). 83. The ld. DR relied upon the orders of the authorities below 84. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submission, we find considerable force in the assessee argument. We are of the considered view that where the expense incurred is not under doubt and the…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…the assessee submitted the expenditure may be allowed as the same is for business purpose u/s 37(1). The ld AR relied upon the decisions in the case of Modi Spg. &Wvg. Mills Co Ltd. [1993] 202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd. [2013] 29 Taxmann 405 (Gujarat). 83. The ld. DR relied upon the orders of the authorities below 84. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submission, we find considerable force in the assessee argument. We are of the considered view that where the expense incurred is not under doubt and the…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…the assessee submitted the expenditure may be allowed as the same is for business purpose u/s 37(1). The ld AR relied upon the decisions in the case of Modi Spg. &Wvg. Mills Co Ltd. [1993] 202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd. [2013] 29 Taxmann 405 (Gujarat). 83. The ld. DR relied upon the orders of the authorities below 84. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submission, we find considerable force in the assessee argument. We are of the considered view that where the expense incurred is not under doubt and the…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…the assessee submitted the expenditure may be allowed as the same is for business purpose u/s 37(1). The ld AR relied upon the decisions in the case of Modi Spg. &Wvg. Mills Co Ltd. [1993] 202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd. [2013] 29 Taxmann 405 (Gujarat). 83. The ld. DR relied upon the orders of the authorities below 84. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submission, we find considerable force in the assessee argument. We are of the considered view that where the expense incurred is not under doubt and the…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…the assessee submitted the expenditure may be allowed as the same is for business purpose u/s 37(1). The ld AR relied upon the decisions in the case of Modi Spg. &Wvg. Mills Co Ltd. [1993] 202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd. [2013] 29 Taxmann 405 (Gujarat). 83. The ld. DR relied upon the orders of the authorities below 84. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submission, we find considerable force in the assessee argument. We are of the considered view that where the expense incurred is not under doubt and the…

202 ITR 708 (Delhi) and CIT v. Torrent Pharmaceuticals Ltd. (29 Taxmann 405) — Cited in 7 Judgments | BharatTax