Commissioner of Income-tax-8, Mumbai v. Ovira Logistics (P.) Ltd.

58 Taxmann.com 206High Court2015#5543 most cited

What is Commissioner of Income-tax-8, Mumbai v. Ovira Logistics (P.) Ltd. authority for?

Section 43B of the Income Tax Act cannot be invoked if the issue is concluded against the revenue by a prior High Court decision. Such prior decision may preclude further substantial questions of law.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Also referred to as

Commissioner of Income-tax-8 · Mumbai v. Ovira Logistics (P.) Ltd. · Section 43B · Section 145A(a)(ii) · business income · deductions · appeal · substantial question of law

Sections most often in play

Section 139(1)Section 143(2)Section 143(3)Section 145A(a)(ii)Section 43B

Judgments citing Commissioner of Income-tax-8, Mumbai v. Ovira Logistics (P.) Ltd.

ADIT, Dehradun vs. M/S. R & B Falcon (A) Pty Ltd., Mumbai

In the result, the appeal of the Department is partly allowed

ITA 1048/DEL/2014[2010-11]Status: DisposedITAT Delhi29 Apr 2016AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaay: 2010-11 Adit Vs R & B Falcon (A) Pty Ltd., International Taxation, 1St Floor, Spectra High Street, Aayakar Bhawan, Hiranandani Business Park, 13A-Subhash Road, Powai, Mumbai. Dehraun. (Pan: Aaccr5345Q) (Appellant) (Respondent) Appellant By: Shri Anuj Arora, Cit Dr Respondent By: Shri Amit Arora, Ca Date Of Hearing: 08.02.2016 Date Of Pronouncement: 29.04.2016

For Appellant: Shri Anuj Arora, CIT DRFor Respondent: Shri Amit Arora, CA
Section 234BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2010-11 ADIT vs R & B Falcon (A) Pty Ltd., International Taxation, 1st Floor, Spectra High Street, Aayakar Bhawan, Hiranandani Business Park, 13A-Subhash Road, Powai, Mumbai. Dehraun. (PAN: AACCR5345Q) (Appellant) (Respondent) Appellant by: Shri Anuj Arora, CIT DR Respondent by: Shri Amit Arora, CA Date of hearing: 08.02.2016 Date of pronouncement: 29.04.2016 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER The present appeal has been preferred by t…