CIT v. Delhi Airport Service

255 ITR 90Reported decision#20232 most cited

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

Issues it is cited on

section 41 section 28 section 43 company business interest india

Judgments citing CIT v. Delhi Airport Service

CIT vs. HOTEL EXCELSIOR LTD

ITA - 839 / 2011HC Delhi15 Jul 2011

Section 438

…ed as a Flotel. In order to' acquire a Star category, all these artistic lool<s are very much necessary. The pommissioner, in our view, has correctly applied the principal laid down by the jurisdictional High Court in the case of CIT Vs. Delhi Airport Service 255 ITR 90 and also the decision of the Supreme Court in CIT Vs. Gwalior Rayon Silk Mfg. Co. Ltd. 196 ITR 149 and the decision of the Madras'High Court I CIT Vs. Solution Petro Chemicals Indus.iries Corporation Ltd, 233 ITR 391 to g'ive an extend and more meaningful definition bt tfre terr-n 'building'. We agree his view and decline to interfere on this aspe…

CIT vs. HOTEL EXCELSIOR LTD

ITA - 838 / 2011HC Delhi15 Jul 2011

Section 43B

…used as a Hotel. In order to acquire a Star category, all these artistic looks are very much necessary. The Commissioner, in our view, has correctly applied the principal laid down by the jurisdictional High Court in the case of CIT Vs. Delhi Airport Service 255 ITR 90 and also the decision of the Supreme Court in CIT Vs. Gwalior Rayon Silk Mfg. Co. Ltd. 196 ITR 149 and the decision of the Madras High Court I CIT Vs. Solution Petro Chemicals Industries Corporation Ltd. 233 ITR 391 to give an extend and more meaningful definition of the term 'building'. We agree his view and decline to interfere on this aspect of…

CIT vs. HOTEL EXCELSIOR LTD

ITA - 840 / 2011HC Delhi15 Jul 2011

Section 438

…d as a Flotel. In order to acquire a Star category, all these artistic lool<s are very much necessary. The i)ommissioner, in our view, has correctly appliedtihe principal laid down by the jurisdictional High ilourt in the case of CIT Vs. Delhi Airport Service 255 ITR 90 and also the decision of the Supreme Court in CIT Vs. Gwalior Rayon Silk Mfg. Co. Ltd. 196 ITR 149 and the decision of the wt-adras Higll Court I CIT Vs. Solution Petro Chemicals Industries Corporation Ltd. 233 ITR 391 to give an extend and more meaningful definition of the terrn 'building'. We agree his view and decline to interfere on this aspec…

CIT vs. HOTEL EXCELSIOR LTD

ITA - 841 / 2011HC Delhi15 Jul 2011

Section 438

…ed as a Flotel. In order to acquire a Star category, all these artistic looks are very much necessary. The pommissioner, in our view, has correctly applied the principal laid down by the jurisdictional High rlourt in the case of CIT Vs, Delhi Airport Service, 255 ITR 90 and also the decision of the Suprepe Court in CIT Vs. Gwalior Rayon Silk Mfg. Co. Ltd.l'196 tTR 149 and the decision of the Madras High Court I CIT Vs. Solution Petro Chemicals lndustries Corporation Ltd, 233 ITR 391 to give "an extend and more meaningful definition of the terrn 'building'. We agree his view and decline to interfere on this ' asp…