I CIT v. Solution Petro Chemicals Industries Corporation Ltd.

233 ITR 391Reported decision#20002 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2011.

Issues it is cited on

section 41section 28section 43companybusinessinterestindia

Judgments citing I CIT v. Solution Petro Chemicals Industries Corporation Ltd.

CIT vs. Hotel Excelsior Ltd

ITA - 839 / 2011HC Delhi15 Jul 2011
Section 438

…n the case of CIT Vs. Delhi Airport Service 255 ITR 90 and also the decision of the Supreme Court in CIT Vs. Gwalior Rayon Silk Mfg. Co. Ltd. 196 ITR 149 and the decision of the Madras'High Court I CIT Vs. Solution Petro Chemicals Indus.iries Corporation Ltd, 233 ITR 391 to g'ive an extend and more meaningful definition bt tfre terr-n 'building'. We agree his view and decline to interfere on this aspect of the matter. Moreover it must be appreciated the revenue has adcepted the order of the CIT (A) for the assessment'year 2006-07 and it has only challenged that issues in the assessment year 2007-08 which is secon…

CIT vs. Hotel Excelsior Ltd

ITA - 838 / 2011HC Delhi15 Jul 2011
Section 43B

…in the case of CIT Vs. Delhi Airport Service 255 ITR 90 and also the decision of the Supreme Court in CIT Vs. Gwalior Rayon Silk Mfg. Co. Ltd. 196 ITR 149 and the decision of the Madras High Court I CIT Vs. Solution Petro Chemicals Industries Corporation Ltd. 233 ITR 391 to give an extend and more meaningful definition of the term 'building'. We agree his view and decline to interfere on this aspect of the matter. Moreover it must be appreciated the revenue has accepted the order of the CIT (A) for the assessment year 2006-07 and it has only challenged that issues in the assessment year 2007-08 which is second ye…

CIT vs. Hotel Excelsior Ltd

ITA - 840 / 2011HC Delhi15 Jul 2011
Section 438

…the case of CIT Vs. Delhi Airport Service 255 ITR 90 and also the decision of the Supreme Court in CIT Vs. Gwalior Rayon Silk Mfg. Co. Ltd. 196 ITR 149 and the decision of the wt-adras Higll Court I CIT Vs. Solution Petro Chemicals Industries Corporation Ltd. 233 ITR 391 to give an extend and more meaningful definition of the terrn 'building'. We agree his view and decline to interfere on this aspect of the matter. Moreover it must be appreciated tlre revenue has accepted the order of the CIT (A) for the assessment yea r 2006-07 and it has only challenged thbt issues in the assessment year 2007-08 whicl'r is seco…

CIT vs. Hotel Excelsior Ltd

ITA - 841 / 2011HC Delhi15 Jul 2011
Section 438

…the case of CIT Vs, Delhi Airport Service, 255 ITR 90 and also the decision of the Suprepe Court in CIT Vs. Gwalior Rayon Silk Mfg. Co. Ltd.l'196 tTR 149 and the decision of the Madras High Court I CIT Vs. Solution Petro Chemicals lndustries Corporation Ltd, 233 ITR 391 to give "an extend and more meaningful definition of the terrn 'building'. We agree his view and decline to interfere on this ' aspect of the matter. Moreover it must be appreciated the revenue has actepted the order of the CIT (A) for the assessmdnt yea r 2006-07 and it has only challenged thpt issues in the ' assessment year 2007-08 whicli is…

I CIT v. Solution Petro Chemicals Industries Corporation Ltd. (233 ITR 391) — Cited in 4 Judgments | BharatTax