Brahmaputra Capital Financial Services Ltd, 335 ITR 182 (Delhi), 2011 (4) TRO v. Custodian

281 ITR 31High Court#24194 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2016.

Judgments citing Brahmaputra Capital Financial Services Ltd, 335 ITR 182 (Delhi), 2011 (4) TRO v. Custodian

ACIT, New Delhi vs. M/S. the Delhi State Co-Operative Bank Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 518/DEL/2014[2010-11]Status: DisposedITAT Delhi10 Feb 2016AY 2010-11

Bench: Sri C.M.Garg, Jm & Sri O.P. Kant, Am Ita No. 518/Del./2014 : Asstt. Year : 2010-11

For Appellant: Sh. S.C.GuptaFor Respondent: Sh. Sunil Chander Sharma, CIT, DR

Section 36Section 36(1)(viia)Section 80PSection 80P(2)(a)

…1962] (2) CIT Vs Vasisth Chay Vyapar Ltd, 330 ITR 440 (Delhi), 2011 (3) DIT Vs Brahmaputra Capital Financial Services Ltd, 335 ITR 182 (Delhi), 2011 ITA NO. 2537/Del/2012 (4) TRO Vs Custodian, 293 ITR 369 (Del) (5) Barkha Investment & Trading Co P Ltd Vs CIT, 281 ITR 31 (Guj) (6) CIT Vs Nanital Bank Ltd, 309 ITR 335 (Uttarakhand) (7) CIT Vs Elgi Finance Ltd, 293 ITR 357 (Mad) (8) CIT V s Motor Credit Co P Ltd, 127 ITR 572 (Mad) [1981] (9) CIT Vs Coimbatore Lakshmi Inv. & Finance Co Ltd, 331 ITR 229 (Mad) [2011] 8.1 We find that as per RBI prudential norms where the principal amount is doubtful of recovery and bor…

DCIT, New Delhi vs. M/S. the Vaish Co-Operative Adarsh Bank Ltd., New Delhi

In the result, the appeal of the Revenue being devoid of merits is

ITA 3310/DEL/2012[2009-10]Status: DisposedITAT Delhi16 Oct 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri R.C. Danday, ACIT DRFor Respondent: Shri M.K. Bhatt, Advocate

Section 80P(2)(a)

…Co, 46 ITR 144 (SC) [1962] (2) CIT Vs Vasisth Chay Vyapar Ltd, 330 ITR 440 (Delhi), 2011 (3) DIT Vs Brahmaputra Capital Financial Services Ltd, 335 ITR 182 (Delhi), 2011 (4) TRO Vs Custodian, 293 ITR 369 (Del) (5) Barkha Investment & Trading Co P Ltd Vs CIT, 281 ITR 31 (Guj) (6) CIT vs Nainital Bank Ltd. 309 ITR 335 (Uttarakhand) (7) CIT vs Elgi Finance Ltd. 293 ITR 357 (Mad) (8) CIT Vs Motor Credit Co P Ltd, 127 ITR 572 (Mad) [1981] (9) CIT Vs Coimbatore Lakshmi Inv. & Finance Co Ltd, 331 ITR 229 (Mad) [2011] (10) UCO Bank Vs CIT, 237 ITR 889 (SC)[1999] AY: 2009-10 6. We further observe that the CIT(A) granted…

Commissioner of of Income Tax vs. Vishisth Chay Vyapar Limited

Appeals are dismissed

ITA - 1191 / 2007HC Delhi29 Nov 2010

…eld that where an Act makes a provision with non-obstante clause that would override the provisions of all other Acts. In addition, he referred to the judgment of Gujarat High Court in the case of Barkha Investment And · Trading Company (Private Ltd. Vs. CIT, 281 ITR 31, that of Uttrakhand High Court in the case of CIT Vs. Nainital Bank Ltd., 309 ITR 335 and Madras High Court in the case of CIT Vs. Elgi **Finance Ltd.** 293 ITR 357. - 8. Placing heavy reliance upon *Elgi Finance* (supra), his submission was that almost identical controversy was considered in the said decision. In that case the assessee company wa…