Commissioner of Income Tax v. Eastman Industries Limited

Pr. Commissioner of Income Tax -7, Delhi vs. Sony India Private Limited

The appeal is dismissed

…ITA 414 OF 2025 Page 1 of 10 $~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 12.09.2025 + ITA 414/2025 PR. COMMISSIONER OF INCOME TAX -7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSC. versus SONY INDIA PRIVATE LIMITED .…

DCIT, New Delhi vs. M/S. Sony India Pvt. Ltd., New Delhi

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s. Sony India Private Limited, vs. DCIT, Circle 24 (1), A-18, Mohan Cooperative Indl. Estate, New Delhi. New Delhi – 110 044. (PAN : AABCS1571Q) DCIT, Circle 24 (1), vs. M/s. Sony India Private Limited, New Delhi. A-18, Mohan Cooperative Indl. Estate, New Delhi – 110 044. (PAN : AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 19.06.2024 Date of Order…

Sony India Private Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s. Sony India Private Limited, vs. DCIT, Circle 24 (1), A-18, Mohan Cooperative Indl. Estate, New Delhi. New Delhi – 110 044. (PAN : AABCS1571Q) DCIT, Circle 24 (1), vs. M/s. Sony India Private Limited, New Delhi. A-18, Mohan Cooperative Indl. Estate, New Delhi – 110 044. (PAN : AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 19.06.2024 Date of Order…

CIT vs. Dharampal Satyapal

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…ferred to the decisions of this Court in CIT v. Ansal Properties & Infrastructure Ltd.: (2012) 207 Taxmann 61 (Delhi); CIT v. Oswal Agro Mills Ltd.: (2012) 341 ITR 467 (Delhi); and CIT v. Eastman Industries Ltd.: (2008) ITA 1003/2011 Page 7 of 31 174 Taxmann 344 (Delhi) to illustrate the manner in which capital gains are to be computed in case of depreciable assets. Reasoning and conclusion 10. In order to address the controversy, it would be essential to consider the statutory scheme relating to a block of assets. 11. The Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986 in…

Commissioner of Income Tax vs. Ansal Properties & Infrastructure Ltd

The appeals are disposed of

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

…ITA Nos. 601/2011 & 602/2011 Page 1 of 23 $~7&8. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 601/2011 & 602/2011 CIT ..... Appellant Through Mr. Abhishek Maratha, Sr. Standing Counsel. Versus ANSAL PROPERTIES & INFRASTRUCTURE LTD. ..... Respondent Through Mr. Satyen Sethi, Advocate. CORAM: HON'BLE MR. JUSTICE SA…

Commissioner of Income Tax vs. Ansal Properties & Infrastructure Ltd

The appeals are disposed of

…ITA Nos. 601/2011 & 602/2011 Page 1 of 23 $~7&8. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 601/2011 & 602/2011 CIT ..... Appellant Through Mr. Abhishek Maratha, Sr. Standing Counsel. Versus ANSAL PROPERTIES & INFRASTRUCTURE LTD. ..... Respondent Through Mr. Satyen Sethi, Advocate. CORAM: HON'BLE MR. JUSTICE SA…

CIT vs. Ansal Properties & Infrastructure Ltd

The appeals are disposed of

…ITA Nos. 601/2011 & 602/2011 Page 1 of 23 $~7&8. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 601/2011 & 602/2011 CIT ..... Appellant Through Mr. Abhishek Maratha, Sr. Standing Counsel. Versus ANSAL PROPERTIES & INFRASTRUCTURE LTD. ..... Respondent Through Mr. Satyen Sethi, Advocate. CORAM: HON'BLE MR. JUSTICE SA…

ITA Nos. 601/2011 & 602/2011 vs. Ansal Properties & Infrastructure Ltd

The appeals are disposed of

…ITA Nos. 601/2011 & 602/2011 Page 1 of 23 $~7&8. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 601/2011 & 602/2011 CIT ..... Appellant Through Mr. Abhishek Maratha, Sr. Standing Counsel. Versus ANSAL PROPERTIES & INFRASTRUCTURE LTD. ..... Respondent Through Mr. Satyen Sethi, Advocate. CORAM: HON'BLE MR. JUSTICE SA…