Chemplast Sanmar Ltd. v. DCIT

83 TTJ 427Income Tax Appellate Tribunal2004#4072 most cited

What is Chemplast Sanmar Ltd. v. DCIT authority for?

The ITAT decision in Chemplast Sanmar Ltd. v. DCIT is authority for the proposition that no interference is called for in an impugned order when no contrary decision has been placed on record.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2009 to 2025.

Also referred to as

Chemplast Sanmar Ltd. v. DCIT · 83 TTJ 427 · 92 ITD 441 · ITAT · section 140a(1) · section 215 · section 207 · section 2(43) · section 262 · section 209 · section 2(1) · section 208 · section 210 · section 115jaa · section 140a · minimum alternate tax · no contrary decision

Also reported as

92 ITD 441

Issues it is cited on

section 140a(1)section 215section 207section 2(43)section 262section 209section 2(1)section 208section 210section 115jaasection 140aminimum alternate tax

Judgments citing Chemplast Sanmar Ltd. v. DCIT

The Commissioner of Income Tax vs. Nokia India Ltd

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:434-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

The Commissionr of Income Tax vs. Nis Sparta Ltd

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

Commissioner of Income Tax Delhi I vs. Continental Packaging P.Ltd

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:437-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax vs. Nehru Place Hotels Ltd

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:426-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax Delhi I vs. Anant Raj Industries P. Ltd

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:429-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax vs. Bioseed Research (India) Pvt. Limited

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:390-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax vs. Brijbasi Art Press Limited

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

Commissioner of Income Tax Delhi-1 vs. Allied Strips Ltd

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:388-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax Del vs. M/S Jindal Exports Ltd

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…