63 ITD 41(1997) (Del Trib); (ii) Gujarat Narmada Valley Fertilizers Co. Ltd. v. ITO, 66 TTI (Ahd) 121

71 ITD 66Income Tax Appellate Tribunal#25536 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2018.

Judgments citing 63 ITD 41(1997) (Del Trib); (ii) Gujarat Narmada Valley Fertilizers Co. Ltd. v. ITO, 66 TTI (Ahd) 121

M/S. Vipul Medcorp Tpa Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 4756/DEL/2015[2009-10]Status: DisposedITAT Delhi04 Sept 2018AY 2009-10

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR
Section 133Section 194JSection 201Section 201(1)Section 271C

…from the assessee company. In support he strongly relied upon the following two judgments:- (i) Tony Electronics Ltd. Vs. ACIT 62, TTI 351 (1998) : 63 ITD 41(1997) (Del Trib); (ii) Gujarat Narmada Valley Fertilizers Co. Ltd. Vs. ITO, 66 TTI (Ahd) 121 (2000): 71 ITD 66 (Ahd)(1999); 7. Ld. Counsel further submitted that the interest charged u/s 201(1A) by the AO on the amount on which certificates from the auditors of the deductee hospitals were produced, no interest could have been charged, because such a chargeability of interest was only 7 inserted by the Finance Act 2012 w.e.f. 1.7.2012 by way of 2nd proviso…

M/S. Vipul Medcorp Tpa Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 3234/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR
Section 133Section 194JSection 201Section 201(1)Section 271C

…from the assessee company. In support he strongly relied upon the following two judgments:- (i) Tony Electronics Ltd. Vs. ACIT 62, TTI 351 (1998) : 63 ITD 41(1997) (Del Trib); (ii) Gujarat Narmada Valley Fertilizers Co. Ltd. Vs. ITO, 66 TTI (Ahd) 121 (2000): 71 ITD 66 (Ahd)(1999); 7. Ld. Counsel further submitted that the interest charged u/s 201(1A) by the AO on the amount on which certificates from the auditors of the deductee hospitals were produced, no interest could have been charged, because such a chargeability of interest was only 7 inserted by the Finance Act 2012 w.e.f. 1.7.2012 by way of 2nd proviso…

M/S. Vipul Medcorptpa Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 4398/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR
Section 133Section 194JSection 201Section 201(1)Section 271C

…from the assessee company. In support he strongly relied upon the following two judgments:- (i) Tony Electronics Ltd. Vs. ACIT 62, TTI 351 (1998) : 63 ITD 41(1997) (Del Trib); (ii) Gujarat Narmada Valley Fertilizers Co. Ltd. Vs. ITO, 66 TTI (Ahd) 121 (2000): 71 ITD 66 (Ahd)(1999); 7. Ld. Counsel further submitted that the interest charged u/s 201(1A) by the AO on the amount on which certificates from the auditors of the deductee hospitals were produced, no interest could have been charged, because such a chargeability of interest was only 7 inserted by the Finance Act 2012 w.e.f. 1.7.2012 by way of 2nd proviso…

63 ITD 41(1997) (Del Trib); (ii) Gujarat Narmada Valley Fertilizers Co. Ltd. v. ITO, 66 TTI (Ahd) 121 (71 ITD 66) — Cited in 3 Judgments | BharatTax