Areva T and D India Ltd. v. Asst. CIT

326 ITR 540High Court2010#24495 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Judgments citing Areva T and D India Ltd. v. Asst. CIT

The Commissioner of Income Tax -International Taxation-1 vs. Reema Chawla

Appeals are dismissed

ITA/168/2024HC Delhi11 Mar 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 54

…from the DHC Server on 18/03/2024 at 15:41:12 this court. The substantial questions of law are answered against the Revenue and these appeals are dismissed.' (emphasis supplied) The decision of this court in Areva T and D India Ltd. v. Asst. CIT (2010) 326 ITR 540 (Mad), relied upon by the learned senior standing counsel for the appellant is not applicable to the facts of the present case, as in the said decision the writ petitions filed for issuance of writ of declaration declaring that the conditions occurring in Notification No. 380 of 2006 (F. No. 142/09/2006-TPL, dated December 22, 2006 (see (200…

The Commissioner of Income Tax -International Taxation-1 vs. Reema Chawla

Appeals are dismissed

ITA - 168 / 2024HC Delhi11 Mar 2024
Section 54

…from the DHC Server on 27/03/2026 at 12:03:35 this court. The substantial questions of law are answered against the Revenue and these appeals are dismissed.' (emphasis supplied) The decision of this court in Areva T and D India Ltd. v. Asst. CIT (2010) 326 ITR 540 (Mad), relied upon by the learned senior standing counsel for the appellant is not applicable to the facts of the present case, as in the said decision the writ petitions filed for issuance of writ of declaration declaring that the conditions occurring in Notification No. 380 of 2006 (F. No. 142/09/2006-TPL, dated December 22, 2006 (see (200…

Smt. V.Visalakshi Achi, Kottaiyur vs. ITO, Karaikudi

In the result, the appeal is dismissed

ITA 1512/CHNY/2011[2007-2008]Status: DisposedITAT Chennai21 Oct 2016AY 2007-2008

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.1512/Mds/2011 Assessment Year : 2007-08 Smt. V. Visalakshi Achi, L.P. House, The Income Tax Officer, 41,42, Venkatachalam Chettiar St., V. Ward I(3), Kottaiyur – 630 106. Karaikudi.

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri M.Murugaboopathy,Addl. CIT
Section 119Section 143(3)Section 54E

…could possibly be allowed. In fact, the ld. AR fairly conceded during the hearing to the assessee having in fact pursued a wrong remedy, placing on record the decision by the Hon'ble Madras High Court in Areva T&D India Ltd. v. CIT (Asst.) [reported at [2010] 326 ITR 540 (Mad)] wherein a writ challenging the said Notification was struck down by the Hon'ble Court stating that the law itself stands amended by Finance Act, 2007 with retrospective effect from 01.04.2006, so that the investment in long-term specified asset is to be made during the period commencing 01.04.2006, up to 31.03.2007, and further, confers th…

Areva T and D India Ltd. v. Asst. CIT (326 ITR 540) — Cited in 3 Judgments | BharatTax