Dalmia Ceramic Industries Ltd. v. CIT

277 ITR 219Reported decision2005#11414 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2018 to 2022.

Judgments citing Dalmia Ceramic Industries Ltd. v. CIT

ACIT, New Delhi vs. M/S. Max Healthcare Institute Ltd., New Delhi

ITA 3510/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Shri G.S.Pannu, Hon‟Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Deepshikha Sharma
Section 147Section 14ASection 32Section 32(1)Section 43(1)Section 43(6)Section 47Section 50B

…mbai Bench in case of ESSAR Oil Ltd Vs. DCIT 13 SOT 691 wherein, the similar situation was dealt with by the Tribunal and at the same time Ld. Sr. Counsel distinguished the judgment of Hon'ble Delhi High Court in case of Dalmia Ceramics Industries ltd Vs. CIT 277 ITR 219, contending that the judgment was referred without taking into account the provision of section 49(3) of the Act which has come into effect from 01.04.1985. 8. Now with regard to this controversy of disallowing depreciation, which is common to all the appeals in hand, it can be observed from the orders of the tax authorities below that the ld AO…

ACIT, New Delhi vs. M/S. Max Healthcare Institute Ltd., New Delhi

ITA 3508/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jun 2022AY 2006-07

Bench: Shri G.S.Pannu, Hon‟Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Deepshikha Sharma
Section 147Section 14ASection 32Section 32(1)Section 43(1)Section 43(6)Section 47Section 50B

…mbai Bench in case of ESSAR Oil Ltd Vs. DCIT 13 SOT 691 wherein, the similar situation was dealt with by the Tribunal and at the same time Ld. Sr. Counsel distinguished the judgment of Hon'ble Delhi High Court in case of Dalmia Ceramics Industries ltd Vs. CIT 277 ITR 219, contending that the judgment was referred without taking into account the provision of section 49(3) of the Act which has come into effect from 01.04.1985. 8. Now with regard to this controversy of disallowing depreciation, which is common to all the appeals in hand, it can be observed from the orders of the tax authorities below that the ld AO…

ACIT, New Delhi vs. M/S. Max Healthcare Institute Ltd., New Delhi

ITA 3507/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Jun 2022AY 2005-06

Bench: Shri G.S.Pannu, Hon‟Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Deepshikha Sharma
Section 147Section 14ASection 32Section 32(1)Section 43(1)Section 43(6)Section 47Section 50B

…mbai Bench in case of ESSAR Oil Ltd Vs. DCIT 13 SOT 691 wherein, the similar situation was dealt with by the Tribunal and at the same time Ld. Sr. Counsel distinguished the judgment of Hon'ble Delhi High Court in case of Dalmia Ceramics Industries ltd Vs. CIT 277 ITR 219, contending that the judgment was referred without taking into account the provision of section 49(3) of the Act which has come into effect from 01.04.1985. 8. Now with regard to this controversy of disallowing depreciation, which is common to all the appeals in hand, it can be observed from the orders of the tax authorities below that the ld AO…

ACIT, New Delhi vs. M/S. Max Healthcare Institute Ltd., New Delhi

ITA 3506/DEL/2014[2004-05]Status: DisposedITAT Delhi30 Jun 2022AY 2004-05

Bench: Shri G.S.Pannu, Hon‟Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Deepshikha Sharma
Section 147Section 14ASection 32Section 32(1)Section 43(1)Section 43(6)Section 47Section 50B

…mbai Bench in case of ESSAR Oil Ltd Vs. DCIT 13 SOT 691 wherein, the similar situation was dealt with by the Tribunal and at the same time Ld. Sr. Counsel distinguished the judgment of Hon'ble Delhi High Court in case of Dalmia Ceramics Industries ltd Vs. CIT 277 ITR 219, contending that the judgment was referred without taking into account the provision of section 49(3) of the Act which has come into effect from 01.04.1985. 8. Now with regard to this controversy of disallowing depreciation, which is common to all the appeals in hand, it can be observed from the orders of the tax authorities below that the ld AO…

Assistant Commissioner of Income Tax, Ajmer vs. M/S. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 937/JPR/2017[2011-12]Status: DisposedITAT Jaipur07 Feb 2018AY 2011-12
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…ets, which was transferred by the Rajasthan Electricity Board with the original cost of acquisition, shall be determined the written down value for the assessee company. The Hon’ble Delhi High Court in the case of Dalmia Ceramic Industries Ltd. Vs. CIT (2005) 277 ITR 219 has held that “what would be the actual cost of the transferee company on the date of transfer is indicated in Section 43(1), explanation-6, thus the actual cost of transferee company will be written down value of the holding company.” 9.4 Since the original cost of acquisition of the transferor company, is determined, similarly, the written dow…

Assistant Commissioner of Income Tax, Ajmer vs. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 935/JPR/2017[2009-10]Status: DisposedITAT Jaipur07 Feb 2018AY 2009-10
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…ets, which was transferred by the Rajasthan Electricity Board with the original cost of acquisition, shall be determined the written down value for the assessee company. The Hon’ble Delhi High Court in the case of Dalmia Ceramic Industries Ltd. Vs. CIT (2005) 277 ITR 219 has held that “what would be the actual cost of the transferee company on the date of transfer is indicated in Section 43(1), explanation-6, thus the actual cost of transferee company will be written down value of the holding company.” 9.4 Since the original cost of acquisition of the transferor company, is determined, similarly, the written dow…

Assistant Commissioner of Income Tax, Ajmer vs. M/S. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 934/JPR/2017[2005-06]Status: DisposedITAT Jaipur07 Feb 2018AY 2005-06
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…ets, which was transferred by the Rajasthan Electricity Board with the original cost of acquisition, shall be determined the written down value for the assessee company. The Hon’ble Delhi High Court in the case of Dalmia Ceramic Industries Ltd. Vs. CIT (2005) 277 ITR 219 has held that “what would be the actual cost of the transferee company on the date of transfer is indicated in Section 43(1), explanation-6, thus the actual cost of transferee company will be written down value of the holding company.” 9.4 Since the original cost of acquisition of the transferor company, is determined, similarly, the written dow…

Assistant Commissioner of Income Tax, Ajmer vs. M/S. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 933/JPR/2017[2004-05]Status: DisposedITAT Jaipur07 Feb 2018AY 2004-05
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…ets, which was transferred by the Rajasthan Electricity Board with the original cost of acquisition, shall be determined the written down value for the assessee company. The Hon’ble Delhi High Court in the case of Dalmia Ceramic Industries Ltd. Vs. CIT (2005) 277 ITR 219 has held that “what would be the actual cost of the transferee company on the date of transfer is indicated in Section 43(1), explanation-6, thus the actual cost of transferee company will be written down value of the holding company.” 9.4 Since the original cost of acquisition of the transferor company, is determined, similarly, the written dow…

Assistant Commissioner of Income Tax, Ajmer vs. M/S. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 890/JPR/2017[2007-08]Status: DisposedITAT Jaipur07 Feb 2018AY 2007-08
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…ets, which was transferred by the Rajasthan Electricity Board with the original cost of acquisition, shall be determined the written down value for the assessee company. The Hon’ble Delhi High Court in the case of Dalmia Ceramic Industries Ltd. Vs. CIT (2005) 277 ITR 219 has held that “what would be the actual cost of the transferee company on the date of transfer is indicated in Section 43(1), explanation-6, thus the actual cost of transferee company will be written down value of the holding company.” 9.4 Since the original cost of acquisition of the transferor company, is determined, similarly, the written dow…

Dalmia Ceramic Industries Ltd. v. CIT (277 ITR 219) — Cited in 9 Judgments | BharatTax