Scott R. Bayman v. Commissioner of Income-tax, Delhi

24 Taxmann.com 214High Court2012#23890 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 10AA Section 115JB Section 139(1)Section 139(4)Section 143(1)(v)

Issues it is cited on

section 10aa section 10a section 44ab section 10 section 139(1)section 139 section 13 prescribed company

Judgments citing Scott R. Bayman v. Commissioner of Income-tax, Delhi

Dy. Commissioner of Income Tax, Circle-16(1), C.R Building, I.P Estate, New Delhi vs. Md Equipment Pvt. Ltd., International Trade Tower Nehru Place, South Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3523/DEL/2025[2023]Status: DisposedITAT Delhi05 Jan 2026

Section 10ASection 115JSection 139(4)Section 143(1)Section 143(1)(v)Section 44A

…2 ITA No.3523/Del/2025 2. Brief fact of the case are, the assessee filed its return of income online vide receipt acknowledgement number 546633151091223 on 09.12.2023 declaring an income of Rs.47,43,570/- under the normal provisions of tax and of Rs. 3,23,12,654/- as book profit under section 115JB of the Income-tax Act, 1961 (for short 'the Act') after filing prescribed Form- 56F on 27.11.2023 (prescribed Form for claiming deduction under section 10AA from a Chartered Accountant) and a copy of Form 56F is placed at page no.1-3 of paper book. The assessee company during the year under appeal was engaged in manufa…

Arvind Kumar Agarwal, Delhi vs. ITO, Ward-18(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 917/DEL/2022[2018-19]Status: DisposedITAT Delhi26 Apr 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: C. A

Section 10ASection 139(1)Section 143(1)

…I.T.A. No. 917/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHIBENCH “H” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No.917/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19. Arvind Kumar Agarwal, Income Tax Officer, बनाम C-111, Inderpuri, Ward :18 (1), Vs. New Delhi – 110 012. New Delhi. PAN No. AAAPA2203M अपीलाथ" /Appellant ""यथ"/Respondent Shri G. S. Kohli, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri R. K. Jain, Sr. D. R.; : 09/02/2023 सुनवाईक"तारीख/ Date of hearing : 26/04/2023 उ"ोषणाक"तारीख/Pronounc…

Opto Circuits India Pvt Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Circle-5(1)(2), Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1316/BANG/2017[2013-14]Status: DisposedITAT Bangalore30 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Shiva Prasad Reddy, ITPFor Respondent: Sri.Sumer Singh Meena, CIT-DR

Section 10ASection 10BSection 139(1)Section 143(3)Section 35(1)(i)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.1316/Bang/2017 : Asst.Year 2013-2014 M/s.Opto Circuits (India) Limited The Assistant Commissioner No.38, Electronic City Road of Income-tax, Circle 5(1)(2) v. Bangalore – 560 100. Bangalore. PAN : AAACO2165P. (Appellant) (Respondent) Appellant by : Sri.Shiva Prasad Reddy, ITP Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 30.09.2022 Date of Hearing : 28.09.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed agai…