ITR (Vol.240) 24 (Madras), Commissioner of Income Tax v. Cosmos International

318 ITR 314High Court2009#24445 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2011 to 2021.

Judgments citing ITR (Vol.240) 24 (Madras), Commissioner of Income Tax v. Cosmos International

Quadro Info Technologies Pvt. Ltd., Kolkata vs. I.T.O., Ward-1(4), Kolkata

In the result, appeal of the assessee is treated as partly allowed

ITA 2617/KOL/2019[2011-12]Status: DisposedITAT Kolkata27 Aug 2021AY 2011-12

Section 115JSection 143Section 143(3)Section 250Section 80I

…80HHC. A similar view has been taken by the Delhi High Court in section 80HHC. A similar view has been taken by the Delhi High Court in CIT v. Goldtex Furnishing CIT v. Goldtex Furnishing Industries [2008] 174 Taxman 187 and CIT v. Cosmos International [2009] 318 ITR 314/ 177 Industries [2008] 174 Taxman 187 and CIT v. Cosmos International [2009] 318 ITR 314/ 177 Industries [2008] 174 Taxman 187 and CIT v. Cosmos International [2009] 318 ITR 314/ 177 Taxman 363. 5.5.4. In Kashmir Arts v. CIT [2008] 166 Taxman 237 the Delhi High Court held that the interest In Kashmir Arts v. CIT [2008] 166 Taxman 237 the Delhi Hi…

Commissioner of Income Tax Delhi-V vs. Nectar Life Science Ltd

ITA/125/2009HC Delhi20 Oct 2011

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 80H

…anathan Nair Vs. Deputy Commissioner of Income Tax (Assessment) and Another [2003] ITR 669 (Ker.), South India Shipping Corporation Vs. Commissioner of Income Tax [1999] ITR (Vol.240) 24 (Madras), Commissioner of Income Tax Vs. Cosmos International [2009] 318 ITR 314 (Delhi) and Commissioner of Income Tax Vs. Shri Ram Honda Power Equip [2007] 289 ITR 475 (Delhi) 9. The aforesaid contention of the appellant-Revenue was considered by this Court in Shri Ram Honda Equip (supra) and it has been held as follows:- “35. Turning to the submissions in the present cases, as regards the first of the categories,…

CIT vs. Nectar Lifesciences Ltd

The appeal is disposed of

ITA/1543/2010HC Delhi20 Oct 2011

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 260ASection 80Section 80H

…athan Nair Vs. Deputy Commissioner of Income Tax (Assessment) and Another [2003] ITR 669 (Ker.), South India Shipping Corporation Vs. Commissioner of Income Tax [1999] ITR (Vol.240) 24 (Madras), Commissioner of Income Tax Vs. Cosmos International [2009] 318 ITR 314 (Delhi) and Commissioner of Income Tax Vs. Shri Ram Honda Power Equip [2007] 289 ITR 475 (Delhi) 9. The aforesaid contention of the appellant- Revenue was considered by this Court in Shri Ram Honda Equip (supra) and it has been held as follows:- “35. Turning to the submissions in the present cases, as regards the first of the categories,…