Mohan Meakin Breweries Ltd. v. Commissioner of Income Tax

Commissioner of Income Tax vs. Bharti Hexacom Ltd

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…aid of the capital asset. Non- payment will prevent and -bar an assessee from providingservices. 37. Counsel for the Revenue has relied upon decision of the flimachal Pradesh "High Court in Mohan Meakin Breiveries Ltd. f^^v. Commissioner ofIncome Tax. (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and ITA 1336/201Q & conn, cases. I'lme .35 of 47 a % Punjab Distilleries Rules applicable to the State ofHima.cha! Pradesh, was capital expenditure. The uiiposition was for construcLion, Ibr working of…

CIT vs. Bharti Hexacom Limited

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…aid of the capital asset. Non- payment will prevent and -bar an assessee from providingservices. 37. Counsel for the Revenue has relied upon decision of the flimachal Pradesh "High Court in Mohan Meakin Breiveries Ltd. f^^v. Commissioner ofIncome Tax. (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and ITA 1336/201Q & conn, cases. I'lme .35 of 47 a % Punjab Distilleries Rules applicable to the State ofHima.cha! Pradesh, was capital expenditure. The uiiposition was for construcLion, Ibr working of…

Commissioner of Income Tax vs. Bharti Telenet Ltd

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…aid of the capital asset. Non- payment will prevent and -bar an assessee from providingservices. 37. Counsel for the Revenue has relied upon decision of the flimachal Pradesh "High Court in Mohan Meakin Breiveries Ltd. f^^v. Commissioner ofIncome Tax. (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and ITA 1336/201Q & conn, cases. I'lme .35 of 47 a % Punjab Distilleries Rules applicable to the State ofHima.cha! Pradesh, was capital expenditure. The uiiposition was for construcLion, Ibr working of…

CIT vs. Bhartihexacom Ltd

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…aid of the capital asset. Non- payment will prevent and -bar an assessee from providingservices. 37. Counsel for the Revenue has relied upon decision of the flimachal Pradesh "High Court in Mohan Meakin Breiveries Ltd. f^^v. Commissioner ofIncome Tax. (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and ITA 1336/201Q & conn, cases. I'lme .35 of 47 a % Punjab Distilleries Rules applicable to the State ofHima.cha! Pradesh, was capital expenditure. The uiiposition was for construcLion, Ibr working of…

CIT vs. Bharti Airtel Ltd

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…aid of the capital asset. Non- payment will prevent and -bar an assessee from providingservices. 37. Counsel for the Revenue has relied upon decision of the flimachal Pradesh "High Court in Mohan Meakin Breiveries Ltd. f^^v. Commissioner ofIncome Tax. (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and ITA 1336/201Q & conn, cases. I'lme .35 of 47 a % Punjab Distilleries Rules applicable to the State ofHima.cha! Pradesh, was capital expenditure. The uiiposition was for construcLion, Ibr working of…

Commissioner of Income Tax vs. Bharti Hexacom Ltd

…aid of the capital asset. Non- payment will prevent and -bar an assessee from providingservices. 37. Counsel for the Revenue has relied upon decision of the flimachal Pradesh "High Court in Mohan Meakin Breiveries Ltd. f^^v. Commissioner ofIncome Tax. (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and ITA 1336/201Q & conn, cases. I'lme .35 of 47 a % 2013:DHC:7816-DB Punjab Distilleries Rules applicable to the State ofHima.cha! Pradesh, was capital expenditure. The uiiposition was for construcLio…

CIT vs. Bharti Cellular Ltd

…aid of the capital asset. Non- payment will prevent and -bar an assessee from providingservices. 37. Counsel for the Revenue has relied upon decision of the flimachal Pradesh "High Court in Mohan Meakin Breiveries Ltd. f^^v. Commissioner ofIncome Tax. (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and ITA 1336/201Q & conn, cases. I'lme .35 of 47 a % 2013:DHC:7816-DB Punjab Distilleries Rules applicable to the State ofHima.cha! Pradesh, was capital expenditure. The uiiposition was for construcLio…

Commissioner of Income Tax vs. Bharti Hexacom Ltd

…f the capital asset. Non- payment will prevent and bar an assessee from providing services. 37. Counsel for the Revenue has relied upon decision of the Himachal Pradesh High Court in Mohan Meakin Breweries Ltd. Vs. Commissioner of Income Tax, (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and 2013:DHC:6537-DB ITA 1336/2010 & conn. cases. Page 36 of 46 Punjab Distilleries Rules applicable to the State of Himach…

CIT vs. Bharti Cellular Ltd

…aid of the capital asset. Non- payment will prevent and -bar an assessee from providingservices. 37. Counsel for the Revenue has relied upon decision of the flimachal Pradesh "High Court in Mohan Meakin Breiveries Ltd. f^^v. Commissioner ofIncome Tax. (1997) 220 ITR 878. In the said case the High Court has held that payment made to the State towards license fee or permit under the provisions of Punjab Excise Act and ITA 1336/201Q & conn, cases. I'lme .35 of 47 a % 2013:DHC:7816-DB Punjab Distilleries Rules applicable to the State ofHima.cha! Pradesh, was capital expenditure. The uiiposition was for construcLio…