549 (Delhi);\nvi) GookluckAutomobils P. Ltd. v. ACIT

26 Taxmann.com 254High Court2012#5237 most cited

What is 549 (Delhi);\nvi) GookluckAutomobils P. Ltd. v. ACIT authority for?

The Delhi High Court decision in Gookluck Automobils P. Ltd. v. ACIT is cited for a proposition, but the provided passages are incomplete and do not reveal the specific holding.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Gookluck Automobils P. Ltd. v. ACIT · Delhi HC · 2012 · section 142a · section 150 · section 158bd · section 158bb · section 142(2a) · section 2(22) · surrender of income · shell company · accumulated profits

Issues it is cited on

section 142asection 150surrender of incomemat creditaccumulated profitssection 158bdsection 80icsection 35adshell companysection 142(2a)section 158bbsection 2(22)

Judgments citing 549 (Delhi);\nvi) GookluckAutomobils P. Ltd. v. ACIT

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2, Ludhiana

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.663, 668 & 679/Chd/2023 िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2019-20 Khanna Infrabuild Private Limited बनाम The DCIT 2000/1A, Sukhdev Nagar, Ferozepur Central Circle-2, Ludhiana Road, Ludhiana "थायी लेखा सं./PAN NO: AAFCK0050Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehg…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.663, 668 & 679/Chd/2023 िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2019-20 Khanna Infrabuild Private Limited बनाम The DCIT 2000/1A, Sukhdev Nagar, Ferozepur Central Circle-2, Ludhiana Road, Ludhiana "थायी लेखा सं./PAN NO: AAFCK0050Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehg…

549 (Delhi);\nvi) GookluckAutomobils P. Ltd. v. ACIT (26 Taxmann.com 254) — Cited in 22 Judgments | BharatTax