Iraqi Airways v. Inspecting Assistant Commissioner

23 ITD 115Income Tax Appellate Tribunal#11314 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2015.

Issues it is cited on

section 44bbsection 44bsection 148 noticeassistant directorsection 44apermanent establishmentprofits and gains of business or professionsection 149liable to taxsection 44section 234bnon-resident

Judgments citing Iraqi Airways v. Inspecting Assistant Commissioner

Royal Jordanian Airlines vs. Commissioner of Income Tax

The appeals are disposed of and the writ petitions are allowed in the

ITA - 278 / 2006HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Royal Jordanian Airlines vs. Commissioner of Income Tax

The appeals are disposed of and the writ petitions are allowed in the

ITA - 279 / 2006HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Royal Jordanian Airlines vs. Commissioner of Income Tax

The appeals are disposed of and the writ petitions are allowed in the

ITA - 280 / 2006HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Royal Jordanian Ailines vs. Commissioner of Income Tax

The appeals are disposed of and the writ petitions are allowed in the

ITA - 580 / 2006HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Director of Income Tax vs. Royal Jordanian Airlines

The appeals are disposed of and the writ petitions are allowed in the

ITA/279/2006HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Director of Income Tax vs. Royal Jordanian Airlines

The appeals are disposed of and the writ petitions are allowed in the

ITA/278/2006HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Director of Income Tax vs. Royal Jordanian Airlines

The appeals are disposed of and the writ petitions are allowed in the

ITA/280/2006HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Director of Income Tax vs. Royal Jordanian Airlines

The appeals are disposed of and the writ petitions are allowed in the

ITA/159/2002HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Director of Income Tax vs. Royal Jordanian Airlines

The appeals are disposed of and the writ petitions are allowed in the

ITA/580/2006HC Delhi24 Nov 2015
Section 148

…sues before the CIT (A), including challenging the invocation of Section 148 of the Act and that Section 44BBA of the Act did not apply to it. 9. The CIT(A) also referred to the decision of the ITAT in Iraqi Airways v. Inspecting Assistant Commissioner 23 ITD 115 and noticed that there was no distinction between the case of RJA and that of Iraqi Airways. Reference was also made to Note 11 attached to the audited accounts of RJA for the year ending 31st December 1993 which stated that the Kingdom of Jordan was committed to cover the losses incurred by RJA. The CIT (A) also considered the opinion give…

Iraqi Airways v. Inspecting Assistant Commissioner (23 ITD 115) — Cited in 9 Judgments | BharatTax