Thomson Press (India) Ltd. v. CIT

379 ITR 222High Court2015#12715 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2020.

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Judgments citing Thomson Press (India) Ltd. v. CIT

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

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…f the present appeal and the ratio of the said decisions is distinguishable and not applicable in the instant case. The decision of CIT vs. Escort Ltd. 338 ITR was distinguished by the Hon’ble Delhi High Court in the case of Thomoson Press (India) Ltd. (2015) 379 ITR 222 (Del). The decision in the case of CIT vs. Tata Communication Ltd. 251 CTR 290 (Del) was in respect of splitting up or reconstruction of business and the facts are not relevant in this case. In the case of CIT vs. Gitwako Farma (I) Ltd. 332 ITR 471 (Del), the Hon’ble Delhi High Court considered the case of Radha Soami Satsang vs. CIT (1992) 193 I…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…f the present appeal and the ratio of the said decisions is distinguishable and not applicable in the instant case. The decision of CIT vs. Escort Ltd. 338 ITR was distinguished by the Hon’ble Delhi High Court in the case of Thomoson Press (India) Ltd. (2015) 379 ITR 222 (Del). The decision in the case of CIT vs. Tata Communication Ltd. 251 CTR 290 (Del) was in respect of splitting up or reconstruction of business and the facts are not relevant in this case. In the case of CIT vs. Gitwako Farma (I) Ltd. 332 ITR 471 (Del), the Hon’ble Delhi High Court considered the case of Radha Soami Satsang vs. CIT (1992) 193 I…

ACIT Cir 7(1)(2), Mumbai vs. Laxmi Venture (India) Ltd, Mumbai

ITA 6379/MUM/2016[2009-10]Status: DisposedITAT Mumbai12 Mar 2018AY 2009-10

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2009-10 Acit, Circle-7(1)(2) M/S. Laxmi Venture India Room No.130, First Floor, बनाम/ Ltd., 36/40, Mahalaxmi Aayakar Bhavan, M.K. Bridge Arcade, Vs. Road, Mumbai 400 020 Mahalaxmi, Mumbai 400 037 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaacl1982G यनधाारयती की ओर से / Assessee By Shri Haridas Bhat याजस्व की ओर से / Revenue By Ms. Aarju Garodia ुनवाई की तायीख / 12/03/2018 Date Of Hearing : आदेश की तायीख /Date Of Order: 12/03/2018

Section 263Section 73

…Bishnoi (2008) 296 ITR 292 (Raj.) d) CIT vs Design & Automation Engineers (Bom.) Pvt. Ltd. 323 ITR 632 e) Grasim Industries Ltd. vs CIT 321 ITR 92 & f) Fiduciary Shares & Stocks Pvt. Ltd. (ITA No.321/Mum/2013) order dated 13/05/2016. g) 338 ITR 435 (Delhi) h) 379 ITR 222 (Delhi) The ld. counsel took us to the aforesaid order dated 13/05/2016, passed by the Tribunal and the finding recorded in para 5.6.3 of the order, wherein, discussion has been made with respect to amendment in explanation to section 73 by the 4 M/s. Laxmi Venture India Ltd. Finance (No.2) Act, wherein, it was held that it is curative and clarif…

Commissioner of Income Tax vs. M/S International Tractors Ltd

ITA/1082/2005HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

…previous year. 25. Mr. Manchanda defended the orders passed by the CIT under Section 263 of the Act. He relied on the decision dated 29th November 2011 of this Court in ITA No. 973/2011 (CIT v. DLF Power Ltd.); Thomson Press (India) Ltd. v. CIT (2015) 379 ITR 222 (Del); Malabar Industrial Co. Ltd. v. CIT (2000) 243 ITR 83 (SC); CIT v. Electro House (1971) 82 ITR 824 (SC); CIT v. Infosys Technologies Limited (2012) 214 ITR 293 (Kar.); CIT v. Abhishek Industries Limited (2006) 286 ITR 1 (P&H). 26. Mr. Manchanda gave a second set of written submissions on 1st May, 2017, this time running into 9 pag…

Commissioner of Income Tax Delhi IV vs. International Tractors Ltd

ITA/690/2008HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

…previous year. 25. Mr. Manchanda defended the orders passed by the CIT under Section 263 of the Act. He relied on the decision dated 29th November 2011 of this Court in ITA No. 973/2011 (CIT v. DLF Power Ltd.); Thomson Press (India) Ltd. v. CIT (2015) 379 ITR 222 (Del); Malabar Industrial Co. Ltd. v. CIT (2000) 243 ITR 83 (SC); CIT v. Electro House (1971) 82 ITR 824 (SC); CIT v. Infosys Technologies Limited (2012) 214 ITR 293 (Kar.); CIT v. Abhishek Industries Limited (2006) 286 ITR 1 (P&H). 26. Mr. Manchanda gave a second set of written submissions on 1st May, 2017, this time running into 9 pag…

Commissioner of Income Tax (Ltu) vs. International Tractors Limited

ITA/1189/2009HC Delhi20 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 147Section 260ASection 80

…previous year. 25. Mr. Manchanda defended the orders passed by the CIT under Section 263 of the Act. He relied on the decision dated 29th November 2011 of this Court in ITA No. 973/2011 (CIT v. DLF Power Ltd.); Thomson Press (India) Ltd. v. CIT (2015) 379 ITR 222 (Del); Malabar Industrial Co. Ltd. v. CIT (2000) 243 ITR 83 (SC); CIT v. Electro House (1971) 82 ITR 824 (SC); CIT v. Infosys Technologies Limited (2012) 214 ITR 293 (Kar.); CIT v. Abhishek Industries Limited (2006) 286 ITR 1 (P&H). 26. Mr. Manchanda gave a second set of written submissions on 1st May, 2017, this time running into 9 pag…

Pr. Commissioner of Income Tax-10 vs. Krishak Bharati Cooperative Ltd

ITA/579/2016HC Delhi21 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143Section 260Section 263Section 90

…plausible. Even otherwise, the principle of res judicata does not apply to Income-tax proceedings and an error in the preceding year need not be repeated or ignored in the subsequent years as held by this Court in Thomson Press (India) Ltd. v. CIT (2015) 379 ITR 222 (Del). ITA 578 & 579/2016 Page 12 of 30 11. On the merits, it was urged that the ITAT fell into a fundamental error of law in proceeding on the assumption that the dividend income in this case was entitled to the benefit of the DTAA. It was submitted that the character of the income underwent a change at the stage of reporting it in…

Pr. Commissioner of Income Tax vs. Krishak Bharati Cooperative Ltd

ITA/578/2016HC Delhi21 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143Section 260Section 263Section 90

…plausible. Even otherwise, the principle of res judicata does not apply to Income-tax proceedings and an error in the preceding year need not be repeated or ignored in the subsequent years as held by this Court in Thomson Press (India) Ltd. v. CIT (2015) 379 ITR 222 (Del). ITA 578 & 579/2016 Page 12 of 30 11. On the merits, it was urged that the ITAT fell into a fundamental error of law in proceeding on the assumption that the dividend income in this case was entitled to the benefit of the DTAA. It was submitted that the character of the income underwent a change at the stage of reporting it in…

Thomson Press (India) Ltd. v. CIT (379 ITR 222) — Cited in 8 Judgments | BharatTax