CIT v. Saluja Exim Ltd.

32 ITR 92High Court#24460 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2019.

Judgments citing CIT v. Saluja Exim Ltd.

DCIT, Circle-10(1) vs. Delhi Metro Rail Corp. Ltd., New Delhi

The appeal of the assessee is dismissed

ITA 4432/DEL/2005[2000-2001]Status: DisposedITAT Delhi26 Sept 2019AY 2000-2001

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 4432/Del/2005 (A.Y. 2000-01) I.T.A. No. 4433/Del/2005 (A.Y. 2001-02)

Section 10Section 143(3)Section 263Section 271(1)(c)Section 56

…(Del) d) CIT vs. New Delhi Television Ltd. 360 ITR 44 (Del) e) CIT vs. Max India Ltd. (2007) 295 ITR 282 (SC) f) CIT vs. Honda Siel Power Products Ltd. 333 ITR 547 HC (Del) g) CIT vs. Saluja Exim Ltd. 329 ITR 603 (P&H HC) h) Grasim Industries Ltd. vs. CIT 32 ITR 92 (Bom HC) i) CIT vs. Sunbeam Auto Ltd. 227 CTR 133 (Del HC) The Ld. AR further submitted that without prejudice to the earlier contentions, once the business had commenced and even if the aforesaid income is held assessable under the head ‘income from other sources’ that will make no difference in as much as business loss will go up and the same h…

Delhi Metro Rail Corporation Ltd, New Delhi vs. CIT, New Delhi

The appeal of the assessee is dismissed

ITA 1153/DEL/2009[2003-04]Status: DisposedITAT Delhi26 Sept 2019AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 4432/Del/2005 (A.Y. 2000-01) I.T.A. No. 4433/Del/2005 (A.Y. 2001-02)

Section 10Section 143(3)Section 263Section 271(1)(c)Section 56

…(Del) d) CIT vs. New Delhi Television Ltd. 360 ITR 44 (Del) e) CIT vs. Max India Ltd. (2007) 295 ITR 282 (SC) f) CIT vs. Honda Siel Power Products Ltd. 333 ITR 547 HC (Del) g) CIT vs. Saluja Exim Ltd. 329 ITR 603 (P&H HC) h) Grasim Industries Ltd. vs. CIT 32 ITR 92 (Bom HC) i) CIT vs. Sunbeam Auto Ltd. 227 CTR 133 (Del HC) The Ld. AR further submitted that without prejudice to the earlier contentions, once the business had commenced and even if the aforesaid income is held assessable under the head ‘income from other sources’ that will make no difference in as much as business loss will go up and the same h…

DCIT, Circle-10(1) vs. Delhi Metro Rail Corporation Ltd

The appeal of the assessee is dismissed

ITA 4433/DEL/2005[2001-2002]Status: DisposedITAT Delhi26 Sept 2019AY 2001-2002

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 4432/Del/2005 (A.Y. 2000-01) I.T.A. No. 4433/Del/2005 (A.Y. 2001-02)

Section 10Section 143(3)Section 263Section 271(1)(c)Section 56

…(Del) d) CIT vs. New Delhi Television Ltd. 360 ITR 44 (Del) e) CIT vs. Max India Ltd. (2007) 295 ITR 282 (SC) f) CIT vs. Honda Siel Power Products Ltd. 333 ITR 547 HC (Del) g) CIT vs. Saluja Exim Ltd. 329 ITR 603 (P&H HC) h) Grasim Industries Ltd. vs. CIT 32 ITR 92 (Bom HC) i) CIT vs. Sunbeam Auto Ltd. 227 CTR 133 (Del HC) The Ld. AR further submitted that without prejudice to the earlier contentions, once the business had commenced and even if the aforesaid income is held assessable under the head ‘income from other sources’ that will make no difference in as much as business loss will go up and the same h…

CIT v. Saluja Exim Ltd. (32 ITR 92) — Cited in 3 Judgments | BharatTax