Control & Switchgear Ltd. v. DCIT

66 DTR 166High Court#25431 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2018.

Judgments citing Control & Switchgear Ltd. v. DCIT

Principal Commissioner of Income Tax-7 vs. Rallison Electricals Pvt. Ltd

In the result, appeals of the assessee are partly

ITA/237/2018HC Delhi26 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 260ASection 80I

…the amounts claimed were disallowed by the Assessing Officer (AO) for all the years on the premise that the assessee had wrongly proportioned the interest for the exempt unit vis-a-vis the non-exempt units. The AO cited Control & Switchgear Ltd. v. DCIT 66 DTR 166 (Del). CIT(A), however, noticed that the Page 1 of 6 figures were segregated by the assessee, and that its contention with respect to utilisation of funds allocated by the Head Office, from its own funds, was justified. He, therefore, revised the calculations tendered and granted further relief to the assessee. This pattern uniformly appl…

Principal Commissioner of Income Tax-7 vs. Rallison Electricals Pvt. Ltd

In the result, appeals of the assessee are partly

ITA/235/2018HC Delhi26 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 260ASection 80I

…the amounts claimed were disallowed by the Assessing Officer (AO) for all the years on the premise that the assessee had wrongly proportioned the interest for the exempt unit vis-a-vis the non-exempt units. The AO cited Control & Switchgear Ltd. v. DCIT 66 DTR 166 (Del). CIT(A), however, noticed that the Page 1 of 6 figures were segregated by the assessee, and that its contention with respect to utilisation of funds allocated by the Head Office, from its own funds, was justified. He, therefore, revised the calculations tendered and granted further relief to the assessee. This pattern uniformly appl…

Rallison Electricals Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeals of the assessee are partly allowed and that of the Department is dismissed

ITA 2405/DEL/2012[2008-09]Status: DisposedITAT Delhi22 Jun 2017AY 2008-09

Bench: Shri I. C. Sudhir & Shri O. P. Kant

For Appellant: Shri Satish Aggarwal, C. AFor Respondent: Shri F. R. Meena, Sr. D. R
Section 80Section 80I

…d 5.1 of the first appellate order and has upheld the principal of apportionment of common expenditure on the basis of sales by following the ratio of the decision of Hon’ble jurisdictional High Court of Delhi in the case of Control & Switchgear Ltd. Vs. DCIT 66 DTR 166 (Del.). The Hon’ble High Court in that decision (supra) has approved the apportionment of common expenditure between the unit eligible for deduction under section 80IC and non- eligible units on the basis of turnover where specific unit-wise detail of expenditure was not furnished before the lower authorities despite specific query to this effect.…

Control & Switchgear Ltd. v. DCIT (66 DTR 166) — Cited in 3 Judgments | BharatTax