Delta International Ltd. v. Shyam Sunder Ganeriwalla and Another

4 SCC 545Reported decision1999#17921 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2022.

Judgments citing Delta International Ltd. v. Shyam Sunder Ganeriwalla and Another

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

C.A. No.-005167 - 2022Supreme Court05 Aug 2022

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 35LSection 65Section 66ESection 73(1)Section 83

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5167 OF 2022 (DIARY NO. 24399 OF 2020) COMMISSIONER OF SERVICE TAX DELHI …APPELLANT(S) VERSUS QUICK HEAL TECHNOLOGIES LIMITED …RESPONDENT(S) WITH CIVIL APPEAL NOS. 5168­5169 OF 2022 (ARISING OUT OF S.L.P. (CIVIL) NOS. 6715­6716 OF 2022) J U D G M E N T J.B. PARDIWALA, J. : 1. Since the issues raised in both the captioned cases are the same, those were taken up for hearing analogously and are being disposed of by this common judgment. Civil Appeal (Diary No. 24399 of 2020) 2. Delay condoned. 1 Digitally signed by San…

INCOME TAX OFFICER-23(1)(2), MUMBAI vs. INDIAN CORPORATE LOAN SECURITIES TRUST 2008 SERIES 14, MUMBAI

In the result, Revenue's appeal for A

ITA 4789/MUM/2017[2010-11]Status: DisposedITAT Mumbai29 Jan 2020AY 2010-11

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust 2008 Matru Mandir Series 14 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block 3Rd Floor, Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat16786P (Appellant) .. (Respondent) The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust Series Iii Matru Mandir 2009 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat17440L (Appellant) .. (Respondent) The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust Series Matru Mandir 2008 Series 36 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat16925L (Appellant) .. (Respondent) आदेश / O R D E R Per Bench: These Appeals In Ita No.4789/Mum/2017, 4791/Mum/2017 & 4794/Mum/2017 For A.Y.2010-11 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)-32, Mumbai In Appeal No.Cit(A)- 32/It-604/23(1)(2)/2015-16, Cit(A)-32/It-48/19(3)(2)/2012-13 & Cit(A)-32/It-483/Ito-19(3)(4)/12-13 Respectively Dated 24/04/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 26/02/2016, 31/10/2012 Respectively By The Ld. Income Tax Officer – 23(1)(2) & 19(3)(2) Respectively, Mumbai (Hereinafter Referred To As Ld. Ao).

Section 10Section 143(3)Section 148Section 161Section 161(1)Section 61

…elhi Development Authority v. Durga Chand AIR 1973 SC 2609 (b) Provident Investment Co. Ltd. v. CIT[1993] 24 ITR 33 (Bom) affirmed in 32/190(SC) (c) Sumathy Amma v. Sankara Pillai AIR 1987 Ker 84 (d) Delta International Ltd. v. Shyam Sunder Ganeriwalla [1999] 4 SCC 545 In view of the above, it is submitted that the assessee must be regarded as a valid Trust. 6.8.1 We have heard the rival contention and perused and carefully considered the submissions made, the judicial pronouncements cited by both the parties and the rebuttal submitted by each of the parties to the arguments of the other. That HPCL, the borrower,…

ITO 19(3)(2), MUMBAI vs. INDIAN CORPORATE LOAN SECURITIZATION TRUST 2008 SERIES 14I, MUMBAI

In the result, Revenue’s appeal for A

ITA 4343/MUM/2013[2009-10]Status: DisposedITAT Mumbai17 Feb 2017AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Goasinindian Corporate Loan Securitisation Income Tax Officer-9(3)(2) Trust- 2008 Series 14 Mumbai C/O. Il & Fs Trust Co. Ltd. Vs. 10Th Floor, “G” Block, Bkc Bandra (E), Mumbai 400051 Pan – Aaati6786P Appellant Respondent Income Tax Officer-(23)1)(2) Indian Corporate Loan [Erstwhile Ito-19(3)(2)] Securitisation Trust- 2008 Series 14 Room No. 108, Matru Mandir Vs. C/O. Il & Fs Trust Co. Ltd. Tardeo Road, Grant Road 10Th Floor, “G” Block, Bkc Mumbai 400007 Bandra (E), Mumbai 400051 Pan – Aaati6786P Appellant Respondent

For Appellant: Shri S.E. Dastur &For Respondent: Shri P.C. Chhotaray

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Goasin, Judicial Member Indian Corporate Loan Securitisation Income Tax Officer-9(3)(2) Trust- 2008 Series 14 Mumbai C/o. IL & FS Trust Co. Ltd. Vs. 10th Floor, “G” Block, BKC Bandra (E), Mumbai 400051 PAN – AAATI6786P Appellant Respondent Income Tax Officer-(23)1)(2) Indian Corporate Loan [Erstwhile ITO-19(3)(2)] Securitisation Trust- 2008 Series 14 Room No. 108, Matru Mandir Vs. C/o. IL & FS Trust Co. Ltd. Tardeo Road, Grant Road 10th Floor, “G” Block, BKC Mumbai 400007 Bandra (E), Mumbai 400051…

THE COMMISSIONER OF INCOME TAX vs. NIIT LTD.

ITA - 1107 / 2008HC Delhi22 Sept 2009
Section 194ISection 260

…ITA Nos. 1107,1167, 1176, 1200 of 2008 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 1107/08, 1167/08, 1176/08 & ITA 1200/08 Reserved on : 16th September, 2009 Pronounced on : 22nd September, 2009 1. ITA No. 1107/2008 COMMISSIONER OF INCOME TAX ...Appellant Through: Ms. Rashmi Chopra, Advocate VERSUS N I I T Ltd. ....Respondent Through: Mr. Ajay Arora, Ms. Kavita Jha, Mr. Sriram Krishna and Ms. Akansha Aggarwal, Advocates. 2. ITA No. 1167/…

COMMISSIONER OF INCOME TAX vs. N I I T Ltd

ITA/1107/2008HC Delhi22 Sept 2009
Section 194ISection 260

…ITA Nos. 1107,1167, 1176, 1200 of 2008 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 1107/08, 1167/08, 1176/08 & ITA 1200/08 Reserved on : 16th September, 2009 Pronounced on : 22nd September, 2009 1. ITA No. 1107/2008 COMMISSIONER OF INCOME TAX ...Appellant Through: Ms. Rashmi Chopra, Advocate VERSUS N I I T Ltd. ....Respondent Through: Mr. Ajay Arora, Ms. Kavita Jha, Mr. Sriram Krishna and Ms. Akansha Aggarwal, Advocates. 2. ITA No. 1167/…

Delta International Ltd. v. Shyam Sunder Ganeriwalla and Another (4 SCC 545) — Cited in 5 Judgments | BharatTax