CIT v. S.A. Engineering Pvt. Ltd.

Commissioner of Incoem Tax Del vs. Unipatch Rubber Ltd

Appeal is dismissed

…w in J.P. Tobacco (supra) was followed by several other High Courts i.e., Gujarat High Court, Allahabad High Court, Rajasthan High Court, the Punjab and Haryana High Court and even by a Division Bench of this Court [in CIT vs S.A. Engineering Pvt. Ltd. (2006) 285 ITR 423 (Del)]. Ultimately this view was affirmed by the Supreme Court in Joint Commissioner of Income Tax vs. Mandideep Engineering and Packaging 2015:DHC:15-DB ITA 38/2000 Page 12 Ind. Pvt. Ltd. (2007) 292 ITR (1) SC. The relevant part of the discussion by the Supreme Court is as follows:- “2. The Madhya Pradesh High Court in J.P.Tobacco Products P.…

Commissioner of Income Tax Del-III vs. Unipatch Rubber Ltd

Appeal is dismissed

…w in J.P. Tobacco (supra) was followed by several other High Courts i.e., Gujarat High Court, Allahabad High Court, Rajasthan High Court, the Punjab and Haryana High Court and even by a Division Bench of this Court [in CIT vs S.A. Engineering Pvt. Ltd. (2006) 285 ITR 423 (Del)]. Ultimately this view was affirmed by the Supreme Court in Joint Commissioner of Income Tax vs. Mandideep Engineering and Packaging 2015:DHC:15-DB ITA 38/2000 Page 12 Ind. Pvt. Ltd. (2007) 292 ITR (1) SC. The relevant part of the discussion by the Supreme Court is as follows:- “2. The Madhya Pradesh High Court in J.P.Tobacco Products P.…

Commissioner of Income Tax vs. S.M.Flanges P.Ltd

The appeal is partly allowed in the above terms

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

…ied =· • r the case? ( ii) Whether ld. IT AT is correct in its findings that the provisions of Sec-SOIA and Sec-80IB are in pari materia? The first question is answered in favour of the Revenue in terms of · CIT vs. S.K. G. Engineering {P) Ltd (2006) 285 ITR 423 (Del). Such reasoning appears to have been affirmed by the Supreme Court in Jt. CIT v. Mandideep Engg & Packaging Industry, (2007) 292 ITR 1. The second question is answered in favour of the Revenue in view of the decision of the Supreme Court reported as Liberty India Vs. CIT (2009) 317 ITR 218 (SC), which held as follows: - "Continuing ou…

Commissioner of Income Tax vs. S.M.Flanges P.Ltd

The appeal is partly allowed in the above terms

…-DB =· • r the case? ( ii) Whether ld. IT AT is correct in its findings that the provisions of Sec-SOIA and Sec-80IB are in pari materia? The first question is answered in favour of the Revenue in terms of · CIT vs. S.K. G. Engineering {P) Ltd (2006) 285 ITR 423 (Del). Such reasoning appears to have been affirmed by the Supreme Court in Jt. CIT v. Mandideep Engg & Packaging Industry, (2007) 292 ITR 1. The second question is answered in favour of the Revenue in view of the decision of the Supreme Court reported as Liberty India Vs. CIT (2009) 317 ITR 218 (SC), which held as follows: - "Continuing ou…