CIT v. Computerised Accounting and Management Service Pvt. Ltd.

235 ITR 502High Court1999#17383 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2020.

Judgments citing CIT v. Computerised Accounting and Management Service Pvt. Ltd.

TRENT LTD,MUMBAI vs. ADDL. C.I.T.-2(3), MUMBAI

ITA 5775/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Jul 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Trent Ltd., V. Add. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) Addl. Cit – 2(3) V. M/S. Trent Ltd., Room No. 556, 5Th Floor Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) M/S. Trent Ltd., V. Dy. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent)

Section 14ASection 35DSection 37(1)

…hew Industries v. C.I.T. [(1987) 166 ITR 804 (Ker)], Shankar Construction Co. v. C.I.T. [(1991) 189 ITR 463 (Kar.)], C.I.T. v. Emirates Commercial Bank Ltd. [(2003) 262 ITR 55 (Bom.)], C.I.T. v. Computerised Accounting and Management Service Pvt. Ltd. [(1999) 235 ITR 502 (Ker)] and C.I.T. v. Peerless Consultancy and Service (P.) Ltd. [(2001) 248 ITR 178]. The learned Standing Counsel for Government of India (Taxes) has relied on the decision in Ansal Housing and Construction Ltd. v. CIT [(2010) 320 ITR 420 (Delhi)]. 11. In Alikunju, M.A.Nazeer Cashew Industries, this Court was concerned with the issue whether the…

DCIT, NEW DELHI vs. M/S. MEHTA PRINT ARTS PVT. LTD., NEW DELHI

In the result, the appeal of the department is dismissed

ITA 550/DEL/2014[2007-08]Status: DisposedITAT Delhi30 May 2017AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 550/Del/2014 : Asstt. Year : 2007-08 Deputy Commissioner Of Income Vs M/S Mehta Print Arts Pvt. Ltd., Tax, Circle-6(1), E-27, Basement, Naraina Vihar, New Delhi New Delhi-110028 (Appellant) (Respondent) Pan No. Aaaco8042K Assessee By : Sh. Pranshu Goel, Ca & Ms. Priyanka Mongia, Ca Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 23.05.2017 Date Of Pronouncement : 30.05.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Pranshu Goel, CA &For Respondent: Sh. Rajesh Kumar, Sr. DR
Section 143(1)Section 143(3)Section 154

…ai V CWT (1988) 176 ITR 121, (Mad. HC) " Empire Industries Ltd. (1986) 162 ITR 846 (SC) " Aspinwall Vs CIT 251 ITR 323 (SC) " CIT Vs Commercial Law of India 107 ITR 822 " CIT Vs Datacons 155 ITR 66 " CIT Vs Oswal 223 ITGR 735 " CIT Vs Computterised Accounting 235 ITR 502 " CIT Vs Technotive Eastern 255 ITR 253 " CIT Vs Oracle Software India (SC) CA No. 235/2010 @ SLP(C) No. 4719/2008 6. The ld. CIT(A) after considering the submissions of the assessee observed that an identical issue was decided by his predecessor for the assessment year 2009-10 vide order dated 23.04.2013 and the AO was directed to allow the addi…

COMMISSIONER OF INCOME TAX vs. M/S HLS INDIA LTD.

The appeals are dismissed

ITA/194/2005HC Delhi11 May 2011

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

Section 260Section 32Section 32ASection 80

…ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page 1 of 52 * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007, 668/2008, 296/2010 & 433/2009 Reserved on : 07.04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ……Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. Versus M/s. HLS India Ltd. (Now HLS Asia Ltd.) ……Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla,…

COMMISSIONER OF INCOME TAX vs. HLS ASIA LIMITED

The appeals are dismissed

ITA/296/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 260Section 32Section 32ASection 80

…) * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007 r 668/2008, 296/2010 & 433/2009 Reserved on : 07 .04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ••••.• Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. M/s. HLS India Ltd. (Now HLS Asia Ltd.} Versus ...... Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE M.L. MEHTA 1. 2.…

COMMISSIONER OF INCOME TAX vs. M/S HLS INDIA LTD.

The appeals are dismissed

ITA - 194 / 2005HC Delhi11 May 2011

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

Section 260Section 32Section 32ASection 80

…ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page 1 of 52 * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007, 668/2008, 296/2010 & 433/2009 Reserved on : 07.04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ……Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. Versus M/s. HLS India Ltd. (Now HLS Asia Ltd.) ……Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla,…

CIT v. Computerised Accounting and Management Service Pvt. Ltd. (235 ITR 502) — Cited in 5 Judgments | BharatTax