Allied Motors (supra); CIT v. Raman Lal Hathi

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

COMMISSIONER OF INCOME TAX DELHI vs. AJANTA OFFSET & PACKAGING LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

THE COMMISSIONER OF INCOME TAX vs. SURYA ROSHNI LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

CIT vs. OCL INDIA LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

COMMISSIONER OF INCOME TAX vs. MITSUBISHI CORPORATION INDIA P

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

COMMISSIONER OF INCOME TAX V vs. M/S NESTLE INDIA LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

COMMISSIONER OF INCOME TAX DELHI III vs. SAMTEL COLOR LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

COMMISSIONER OF INCOME TAX vs. INDRAPRASTHA MEDICAL CORPORATION LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). ITA Nos. 402/2005 & Others Page No.28 of 44 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisio…

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). 2009:DHC:430-DB 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisions of the said Act which includ…

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). 2009:DHC:431-DB 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisions of the said Act which includ…

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). 2009:DHC:423-DB 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisions of the said Act which includ…

CIT vs. OCL INDIA LTD

The appeals are dismissed

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). 2009:DHC:439-DB 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisions of the said Act which includ…

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). 2009:DHC:440-DB 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisions of the said Act which includ…

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). 2009:DHC:438-DB 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisions of the said Act which includ…

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). 2009:DHC:442-DB 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisions of the said Act which includ…

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

…d 234C of the said Act were curative and, therefore, had retrospective operation. The amendments had been brought in to remove the unintended anomaly and were clarificatory in nature. Reliance was placed on Allied Motors (supra); CIT v. Raman Lal Hathi: 217 CTR 105 and CIT v. Suresh N. Gupta (supra). 2009:DHC:434-DB 34. Supplementing the arguments of the other learned counsel who appeared for the respondents/assessees in other appeals, Dr Rakesh Gupta, submitted that ―tax‖ as defined in section 2(43) of the said Act refers to income tax chargeable under the provisions of the said Act which includ…