KLM Royal Dutch Airlines v. ACIT

321 ITR 431High Court2010#14009 most cited
7

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Judgments citing KLM Royal Dutch Airlines v. ACIT

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Accordingly, we dismiss the appeal filed by the ld AO on the limited issue that order passed by the ld AO is barred by limitation. Ground No. 1 is dismissed

ITA 6079/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Jul 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit(Ltu), Vs. M/S. Gail (India) Ltd, Circle-1, 16, Bhikaji Cama Place, Nbcc Plaza Pusp Vihar, Rk Puram, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 148Section 14ASection 263

…d Mercury Travels Ltd, 258 ITR 533(Cal) 6. Eicher Ltd. 294 ITR 310 (Del) 7. Voltas Limited. 349 ITR 656 (Bom) 8. Manjusha Estate (P) Ltd, 314 ITR 236(Guj) 9. Jal Hotels Co. Ltd, 184 Taxman 1 (Del) 10. Feather Foam Ent.(P) Ltd, 296 ITR 342(Del) 11. Goetze Ltd. 321 ITR 431 (Del) 12. Satnam Overseas 228 CTR 121 (Del) 13. IL& FS Investment Managers Ltd. 298 ITR 32 (Bom) 14. ICICI Prudential Life Insurance, 325 ITR 471 (Bom) 15. Siemens Information. 295 ITR 333 (Bom) 16. Chakiat Agencies (P) Ltd. 314 ITR 200(Mad) 17. Bhavesh Developers, 229 CTR 160(Bom) 18. Berger Paints India Ltd., Vs. JCIT: 245 ITR 645 (Cal) 19. Mer…

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3723/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…Jal Hotels Co Ltd vs ADIT: 184 Taxman 1 (Del) • CIT vs Feather Foam Ent (P) Ltd: 296 ITR 342 (Del) • CIT vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321 ITR 431 (Del) • Carlton Overseas (P) Ltd vs ITO: 318 ITR 295 (Del) • Jindal Photofilms Ltd vs DCIT: 234 ITR 170 (Del) • Northern Strips Ltd vs ITO: WP 8265 of 2008 (Del) • CIT vs Batra Bhatta & Co: 321 ITR 526 (Del) • Shipra Srivastava vs ACIT: 319 ITR 221 (Del) • CIT vs Mittal Casting Ltd: 124 Taxman 11 (Del) • ICICI Prudential Life Insurance Co Ltd vs…

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3722/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Apr 2019AY 2002-03

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…Jal Hotels Co Ltd vs ADIT: 184 Taxman 1 (Del) • CIT vs Feather Foam Ent (P) Ltd: 296 ITR 342 (Del) • CIT vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321 ITR 431 (Del) • Carlton Overseas (P) Ltd vs ITO: 318 ITR 295 (Del) • Jindal Photofilms Ltd vs DCIT: 234 ITR 170 (Del) • Northern Strips Ltd vs ITO: WP 8265 of 2008 (Del) • CIT vs Batra Bhatta & Co: 321 ITR 526 (Del) • Shipra Srivastava vs ACIT: 319 ITR 221 (Del) • CIT vs Mittal Casting Ltd: 124 Taxman 11 (Del) • ICICI Prudential Life Insurance Co Ltd vs…

ACIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 2310/DEL/2012[2003-04]Status: DisposedITAT Delhi30 Apr 2019AY 2003-04

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…Jal Hotels Co Ltd vs ADIT: 184 Taxman 1 (Del) • CIT vs Feather Foam Ent (P) Ltd: 296 ITR 342 (Del) • CIT vs Eicher Ltd: 294 ITR 310 (Del) • KLM Royal Dutch Airlines vs ACIT: 292 ITR 49 (Del), SLP there against dismissed: CC 13507 of 2008 • CIT vs Goetze Ltd: 321 ITR 431 (Del) • Carlton Overseas (P) Ltd vs ITO: 318 ITR 295 (Del) • Jindal Photofilms Ltd vs DCIT: 234 ITR 170 (Del) • Northern Strips Ltd vs ITO: WP 8265 of 2008 (Del) • CIT vs Batra Bhatta & Co: 321 ITR 526 (Del) • Shipra Srivastava vs ACIT: 319 ITR 221 (Del) • CIT vs Mittal Casting Ltd: 124 Taxman 11 (Del) • ICICI Prudential Life Insurance Co Ltd vs…

Mansha Builders and Contractors Pvt. Ltd., Faridabad vs. DCIT, Circle- I, Faridabad

In the result, the appeal of the assessee is allowed

ITA 4025/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Dec 2017AY 2011-12

Bench: Shri N. K. Saini & Ms Suchitra Kamble

Section 143(3)Section 147

…new coming into possession of the A.O. after the assessment order was passed. The Ld. AR relied upon the case laws of Pr. CIT Vs. Tupperware India(P) Ltd. in ITA 4 415/2015, date of order 10/8/2015 (Delhi High Court) and CIT vs. GOETZE (INDIA) LTD. [(2010) 321 ITR 431(Del)] dated 20.01.2010. The relevant portion of Goetze (India ) Pvt. Ltd. is reproduced herein below: "11. "However, one needs to give a schematic interpretation to the words "reason to believe" failing which, we are afraid Section 147 would give arbitrary powers to the Assessing Officer to re-open assessments on the basis of "mere change of opin…

DCIT, New Delhi vs. M/S. Estwhile Global Trust Bank Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed for statistical

ITA 4090/DEL/2014[2002-03]Status: DisposedITAT Delhi19 Apr 2017AY 2002-03

Bench: Sh. Sudhanshu Srivastava & Sh.Anadee Nath Misshra

Section 143(3)Section 147Section 148Section 151(2)Section 250

…FIT FOR PUBLICATION (AM) (JM) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH.ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-4090/Del/2014 (ASSESSMENT YEAR-2002-03) DCIT, Vs Erstwhile Global Trust Bank Ltd., Circle-13(1), (Amalgamated with Oriental Bank of New Delhi. Commerce), F-14, IVth Floor, Competent House, Connaught Place, New Delhi-110001. PAN-AAACG7477L (APPELLANT) (RESPONDENT) Sh.Anil Kumar Sharma, Sr. DR Assessee by Revenue by Sh. K.V.S.R.Krishna, CA & Sh. Aman Goel, CA ORDER PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER (A). T…

ITO 3(1)(4), Mumbai vs. Everlon Synthetics P.Ltd, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

ITA 6965/MUM/2013[2006-07]Status: DisposedITAT Mumbai23 May 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6965/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) Income Tax Officer 3(1)(4), M/S Everlon Synthetics बनाम/ R. No. 666, Pvt. Ltd., V. Aayakar Bhawan,M.K. Road, 67, Regent Chambers, Mumbai – 400 020. 208 Nariman Point, Mumbai – 400 021 "थायी लेखा सं./Pan : Aaace0860H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

Section 115JSection 139Section 143(3)Section 147Section 148Section 148(2)

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 6965/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) Income Tax Officer 3(1)(4), M/s Everlon Synthetics बनाम/ R. No. 666, Pvt. Ltd., v. Aayakar Bhawan,M.K. Road, 67, Regent Chambers, Mumbai – 400 020. 208 Nariman Point, Mumbai – 400 021 "थायी लेखा सं./PAN : AAACE0860H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Revenue by Shri Sunil Kumar Agarwal Assessee Company by : Shri P.K. Parida & Ms. Sanjukta Chowdh…

KLM Royal Dutch Airlines v. ACIT (321 ITR 431) — Cited in 7 Judgments | BharatTax