PCIT v. H Nagaraja

410 ITR 392High Court2019#24903 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2019.

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Judgments citing PCIT v. H Nagaraja

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

…Shashi Theatre (P) Ltd: 248 ITR 126 (Guj HC) • CIT vs Mehsana District Co-op Mil Producers Union Ltd: 263 ITR 546 (Guj HC) • CIT vs Nirma Chemicals Works Pvt Ltd: 309 ITR 67 (Guj HC) • PCIT vs H Nagaraja: 406 ITR 242 (Kar HC) • CIT vs SRA Systems Ltd: [2019] 410 ITR 392 (Mad HC) – 10A issue In that view of the matter, reassessment initiated u/s 147/ 148 of the Act has been rightly quashed by the CIT(A) at the outset.” 6. We have heard the submissions of both the parties and have gone through the entire material available on record and we do not find any infirmity in the findings reached by the ld. CIT(A) in the…

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

…Shashi Theatre (P) Ltd: 248 ITR 126 (Guj HC) • CIT vs Mehsana District Co-op Mil Producers Union Ltd: 263 ITR 546 (Guj HC) • CIT vs Nirma Chemicals Works Pvt Ltd: 309 ITR 67 (Guj HC) • PCIT vs H Nagaraja: 406 ITR 242 (Kar HC) • CIT vs SRA Systems Ltd: [2019] 410 ITR 392 (Mad HC) – 10A issue In that view of the matter, reassessment initiated u/s 147/ 148 of the Act has been rightly quashed by the CIT(A) at the outset.” 6. We have heard the submissions of both the parties and have gone through the entire material available on record and we do not find any infirmity in the findings reached by the ld. CIT(A) in the…

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

…Shashi Theatre (P) Ltd: 248 ITR 126 (Guj HC) • CIT vs Mehsana District Co-op Mil Producers Union Ltd: 263 ITR 546 (Guj HC) • CIT vs Nirma Chemicals Works Pvt Ltd: 309 ITR 67 (Guj HC) • PCIT vs H Nagaraja: 406 ITR 242 (Kar HC) • CIT vs SRA Systems Ltd: [2019] 410 ITR 392 (Mad HC) – 10A issue In that view of the matter, reassessment initiated u/s 147/ 148 of the Act has been rightly quashed by the CIT(A) at the outset.” 6. We have heard the submissions of both the parties and have gone through the entire material available on record and we do not find any infirmity in the findings reached by the ld. CIT(A) in the…

PCIT v. H Nagaraja (410 ITR 392) — Cited in 3 Judgments | BharatTax