High Courts in Modi Cement Ltd. v. Union of India & Ors.

193 ITR 91High Court1992#23347 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2021.

Judgments citing High Courts in Modi Cement Ltd. v. Union of India & Ors.

Batliboi Ltd, Mumbai vs. DCIT Cir 2(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6228/MUM/2017[2013-14]Status: DisposedITAT Mumbai21 May 2021AY 2013-14
Section 115Section 115JSection 143(3)

…ribunal in ITA No.5428/Mum/2015 dated 17/02/2021 for A.Y.2011-12. However, the ld. AR argued that this Tribunal did not have the benefit of the decision of the Hon‟ble Delhi High Court in the case of Modi Cement Ltd., vs. Union of India and others reported in 193 ITR 91 while addressing the said issue. Accordingly he argued that the provisions of Section 115 JB of the 14 M/s.Batloboi Ltd., Act per se cannot be made applicable to the assessee company herein as there was no tax payable by the assessee under normal provisions of the Act in view of loss thereon. He also argued that the provisions of Section 115J and…

M/S.Virtual Soft Systems Ltd vs. Commissioner of Income Tax, Delhi-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

…Act before its amendment which came on the Statute in 1993 with retrospective effect from 1.4.1989. In support of this contention, the asseessee invited our attention to the decisions of various High Courts in Modi Cement Ltd. v. Union of India & Ors., [193 ITR 91 (Del.)], Indo-Gulf Fertilizers and Chemicals Corporation Ltd. v. Union of India & Anr., [195 ITR 485 (All.)] and CIT v. Zam Zam Tanners, [279 ITR page 197 (All)]. Referring to the amendment carried in Section 271(1)(c)(iii) and Explanation 4 by the Finance Act, 2002 where the expression used in Explanation 4 "the amount of tax soug…

M/S.Virtual Soft Systems Ltd vs. Commissioner of Income Tax, Delhi-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

…Act before its amendment which came on the Statute in 1993 with retrospective effect from 1.4.1989. In support of this contention, the asseessee invited our attention to the decisions of various High Courts in Modi Cement Ltd. v. Union of India & Ors., [193 ITR 91 (Del.)], Indo-Gulf Fertilizers and Chemicals Corporation Ltd. v. Union of India & Anr., [195 ITR 485 (All.)] and CIT v. Zam Zam Tanners, [279 ITR page 197 (All)]. Referring to the amendment carried in Section 271(1)(c)(iii) and Explanation 4 by the Finance Act, 2002 where the expression used in Explanation 4 "the amount of tax soug…

High Courts in Modi Cement Ltd. v. Union of India & Ors. (193 ITR 91) — Cited in 3 Judgments | BharatTax