J.K. Synthetics Ltd. v. ACIT

185 ITR 540Reported decision1990#23261 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2014.

Judgments citing J.K. Synthetics Ltd. v. ACIT

Commissioner of Income Tax, Delhi II vs. M/s Kohinoor Impex P. Ltd

ITA-179/2001HC Delhi28 Aug 2014
Section 143(3)Section 195Section 263Section 40Section 80HSection 9(1)(i)Section 9(1)(v)Section 95

…f 8 payable outside India by the company engaged in business of ship breaking was treated as debt incurred in foreign country in respect of purchase outside India. We also have a decision of the Delhi High Court in J.K. Synthetics Ltd. Vs. ACIT [1990] 185 ITR 540, in which reference was made to Section 9(1)(v) and it was held that payment of interest made to the foreign supplier would be covered under the said Section. However, in the facts of the present case, the finding recorded by the Tribunal on the basis of the report of the Deputy Commissioner of Income Tax is that the amount paid represented…

Commissioner of Income Tax Delhi- II vs. M/S Kohinoor Impex P. Ltd

ITA - 179 / 2001HC Delhi28 Aug 2014
Section 143(3)Section 195Section 263Section 40Section 80HSection 9(1)(i)Section 9(1)(v)Section 95

…f 8 payable outside India by the company engaged in business of ship breaking was treated as debt incurred in foreign country in respect of purchase outside India. We also have a decision of the Delhi High Court in J.K. Synthetics Ltd. Vs. ACIT [1990] 185 ITR 540, in which reference was made to Section 9(1)(v) and it was held that payment of interest made to the foreign supplier would be covered under the said Section. However, in the facts of the present case, the finding recorded by the Tribunal on the basis of the report of the Deputy Commissioner of Income Tax is that the amount paid represented…

JUDGEMENTopens in new window

ITA/179/2001HC Delhi28 Aug 2014
Section 143(3)Section 195Section 263Section 40Section 80HSection 9(1)(i)Section 9(1)(v)Section 95

…f 8 payable outside India by the company engaged in business of ship breaking was treated as debt incurred in foreign country in respect of purchase outside India. We also have a decision of the Delhi High Court in J.K. Synthetics Ltd. Vs. ACIT [1990] 185 ITR 540, in which reference was made to Section 9(1)(v) and it was held that payment of interest made to the foreign supplier would be covered under the said Section. However, in the facts of the present case, the finding recorded by the Tribunal on the basis of the report of the Deputy Commissioner of Income Tax is that the amount paid represented…

J.K. Synthetics Ltd. v. ACIT (185 ITR 540) — Cited in 3 Judgments | BharatTax