“Section 215(2)”

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

advance tax was paid up to the date of regular assessment, if no tax has been paid under section 140A or otherwise. However, section 215(2) provides that where advance tax paid is less than 75% of the "assessed tax", but the assessee has paid tax under section 140A

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

advance tax was paid up to the date of regular assessment, if no tax has been paid under section 140A or otherwise. However, section 215(2) provides that where advance tax paid is less than 75% of the "assessed tax", but the assessee has paid tax under section 140A

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:430-DB calculating the interest

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:431-DB calculating the interest

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:423-DB calculating the interest

CIT vs. OCL INDIA LTD

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:439-DB calculating the interest

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:440-DB calculating the interest

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:438-DB calculating the interest

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:442-DB calculating the interest

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:434-DB calculating the interest

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:433-DB calculating the interest

COMMISSIONER OF INCOME TAX DELHI I vs. CONTINENTAL PACKAGING P.LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:437-DB calculating the interest

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:426-DB calculating the interest

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:429-DB calculating the interest

COMMISSIONER OF INCOME TAX vs. BIOSEED RESEARCH (INDIA) PVT. LIMITED

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:390-DB calculating the interest

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:392-DB calculating the interest

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:388-DB calculating the interest

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

assessee under section 140A or otherwise.‖ Referring to CIT v. Atlas Cycle Industries: 180 ITR 319, which considered a similar provision appearing in section 215(2), the learned senior counsel submitted that the expression "or otherwise" in sub-section (2) of section 234B 2009:DHC:387-DB calculating the interest