Gentex Merchants Pvt. Ltd. v. DDIT

94 ITD 2011Income Tax Appellate Tribunal2005#25914 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2018.

Judgments citing Gentex Merchants Pvt. Ltd. v. DDIT

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3563/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Sept 2018AY 2014-15

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…f A.P Ltd., vs. CIT reported in (1999) 239 ITR 587; • Hon’ble Supreme Court in case of GE India Technology Cen. (P) Ltd., vs. CIT reported in (2010) 327 ITR 456; • Decision by Kolkata Tribunal in case of Gentex Merchants Pvt. Ltd., vs. DDIT reported in (2005) 94 ITD 2011; Page 8 of 17 ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1), N.D. • Decision by Delhi Tribunal in case of Godaddy.com LLC vs ACIT reported in (2018) 92 Taxmann.com 241; 6.1. Ld.Sr.DR submitted that Explanation 2 section 195 (1) of the Act supports case of revenue,…

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3562/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2018AY 2013-14

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…f A.P Ltd., vs. CIT reported in (1999) 239 ITR 587; • Hon’ble Supreme Court in case of GE India Technology Cen. (P) Ltd., vs. CIT reported in (2010) 327 ITR 456; • Decision by Kolkata Tribunal in case of Gentex Merchants Pvt. Ltd., vs. DDIT reported in (2005) 94 ITD 2011; Page 8 of 17 ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1), N.D. • Decision by Delhi Tribunal in case of Godaddy.com LLC vs ACIT reported in (2018) 92 Taxmann.com 241; 6.1. Ld.Sr.DR submitted that Explanation 2 section 195 (1) of the Act supports case of revenue,…

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3561/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Sept 2018AY 2012-13

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…f A.P Ltd., vs. CIT reported in (1999) 239 ITR 587; • Hon’ble Supreme Court in case of GE India Technology Cen. (P) Ltd., vs. CIT reported in (2010) 327 ITR 456; • Decision by Kolkata Tribunal in case of Gentex Merchants Pvt. Ltd., vs. DDIT reported in (2005) 94 ITD 2011; Page 8 of 17 ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1), N.D. • Decision by Delhi Tribunal in case of Godaddy.com LLC vs ACIT reported in (2018) 92 Taxmann.com 241; 6.1. Ld.Sr.DR submitted that Explanation 2 section 195 (1) of the Act supports case of revenue,…

Gentex Merchants Pvt. Ltd. v. DDIT (94 ITD 2011) — Cited in 3 Judgments | BharatTax