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“Section 2(35)”

Section References (mined)Section 2Section 2(35)17 judgments

M/S. AAKASH FABRICS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1),, AHMEDABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1606/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2009-10

Section 142Section 148Section 151Section 234ASection 271(1)(c)Section 35

ITA No.1606/Ahd/2016 Assessment Year: 2009-10 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 678/DEL/2020[2011-12]Status: DisposedITAT Delhi19 Jan 2024AY 2011-12

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

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133ASection 153ASection 153CSection 292C

facts in holding that Mr. K. S. Dhingra and Mr. G. S. Dhingra are the Principal Officers within the meaning of section 2(35) of the Income Tax Act. 26. That the Ld. CIT(A) erred in law in not calling for the records from A.O. in respect of direct

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 677/DEL/2020[2010-11]Status: DisposedITAT Delhi19 Jan 2024AY 2010-11

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

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133ASection 153ASection 153CSection 292C

facts in holding that Mr. K. S. Dhingra and Mr. G. S. Dhingra are the Principal Officers within the meaning of section 2(35) of the Income Tax Act. 26. That the Ld. CIT(A) erred in law in not calling for the records from A.O. in respect of direct

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 676/DEL/2020[2009-10]Status: DisposedITAT Delhi19 Jan 2024AY 2009-10

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

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133ASection 153ASection 153CSection 292C

facts in holding that Mr. K. S. Dhingra and Mr. G. S. Dhingra are the Principal Officers within the meaning of section 2(35) of the Income Tax Act. 26. That the Ld. CIT(A) erred in law in not calling for the records from A.O. in respect of direct

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 675/DEL/2020[2008-09]Status: DisposedITAT Delhi19 Jan 2024AY 2008-09

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

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133ASection 153ASection 153CSection 292C

facts in holding that Mr. K. S. Dhingra and Mr. G. S. Dhingra are the Principal Officers within the meaning of section 2(35) of the Income Tax Act. 26. That the Ld. CIT(A) erred in law in not calling for the records from A.O. in respect of direct

DCIT CENTRAL CIRCLE-08, NEW DELHI vs. UK PAINTS (OVERSEAS) LTD, NEW DELHI

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1045/DEL/2020[2012-13]Status: DisposedITAT Delhi19 Jan 2024AY 2012-13

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

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

facts in holding that Mr. K. S. Dhingra and Mr. G. S. Dhingra are the Principal Officers within the meaning of section 2(35) of the Income Tax Act. 20. That the learned CIT(A) erred in law in not calling for the records from Assessing Officer in respect

DCIT, CENTRAL CIRCLE-8, NEW DELHI vs. UK PAINTS (OVERSEAS) LTD, NEW DELHI

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1044/DEL/2020[2007-08]Status: DisposedITAT Delhi19 Jan 2024AY 2007-08

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

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

facts in holding that Mr. K. S. Dhingra and Mr. G. S. Dhingra are the Principal Officers within the meaning of section 2(35) of the Income Tax Act. 20. That the learned CIT(A) erred in law in not calling for the records from Assessing Officer in respect

DCIT, CENTRAL CIRCLE-8, NEW DELHI vs. UK PAINTS (OVERSEAS) LTD, NEW DELHI

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1043/DEL/2020[2006-07]Status: DisposedITAT Delhi19 Jan 2024AY 2006-07

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

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

facts in holding that Mr. K. S. Dhingra and Mr. G. S. Dhingra are the Principal Officers within the meaning of section 2(35) of the Income Tax Act. 20. That the learned CIT(A) erred in law in not calling for the records from Assessing Officer in respect

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

members. Therefore, dividend is a return on the share capital subscribed for and paid to its shareholders by a company. Dividend defined under section 2(35) of the Companies Act, 2013, includes any interim dividend. 52. Under the Act, dividend is defined in Sec.2(22) of the Act. The definition

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

members. Therefore, dividend is a return on the share capital subscribed for and paid to its shareholders by a company. Dividend defined under section 2(35) of the Companies Act, 2013, includes any interim dividend. 52. Under the Act, dividend is defined in Sec.2(22) of the Act. The definition

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

members. Therefore, dividend is a return on the share capital subscribed for and paid to its shareholders by a company. Dividend defined under section 2(35) of the Companies Act, 2013, includes any interim dividend. 52. Under the Act, dividend is defined in Sec.2(22) of the Act. The definition

MARUTI SUZUKI INDIA LIMITED,NEW DELHI vs. ACIT, SPL. RANGE-6, NEW DELHI

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

members. Therefore, dividend is a return on the share capital subscribed for and paid to its shareholders by a company. Dividend defined under section 2(35) of the Companies Act, 2013, includes any interim dividend. 52. Under the Act, dividend is defined in Sec.2(22) of the Act. The definition

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

members. Therefore, dividend is a return on the share capital subscribed for and paid to its shareholders by a company. Dividend defined under section 2(35) of the Companies Act, 2013, includes any interim dividend. 52. Under the Act, dividend is defined in Sec.2(22) of the Act. The definition

COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD

The appeals are allowed with costs of Rs

ITA - 164 / 2002HC Delhi22 Feb 2016
Section 260A

pertaining to the Assessees were found at his office established that he was a ‘principal officer’ of the Assessees within the meaning of Section 2 (35) (a) of the Act. The AO did not serve an notice of his intention of treating Mr. Rattan Gupta as the principal officer ... purposes of Section 2(35)(b). The AO also did not proceed under Section 163 (b) of the Act or in the manner provided in Section 51 of the Companies 2016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 13 of 51 Act 1956. Hence those

COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

ITA - 165 / 2002HC Delhi22 Feb 2016
Section 260A

pertaining to the Assessees were found at his office established that he was a ‘principal officer’ of the Assessees within the meaning of Section 2 (35) (a) of the Act. The AO did not serve an notice of his intention of treating Mr. Rattan Gupta as the principal officer ... purposes of Section 2(35)(b). The AO also did not proceed under Section 163 (b) of the Act or in the manner provided in Section 51 of the Companies 2016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 13 of 51 Act 1956. Hence those

COMMISSIONER OF INCOME TAX DEL vs. M/S TRISHUL COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

ITA - 167 / 2002HC Delhi22 Feb 2016
Section 260A

pertaining to the Assessees were found at his office established that he was a ‘principal officer’ of the Assessees within the meaning of Section 2 (35) (a) of the Act. The AO did not serve an notice of his intention of treating Mr. Rattan Gupta as the principal officer ... purposes of Section 2(35)(b). The AO also did not proceed under Section 163 (b) of the Act or in the manner provided in Section 51 of the Companies 2016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 13 of 51 Act 1956. Hence those

COMMISSIONER OF INCOME TAX- DELHI vs. M/S PASUPATI NATH COMMR. P. LTD.

The appeals are allowed with costs of Rs

ITA - 168 / 2002HC Delhi22 Feb 2016
Section 260A

pertaining to the Assessees were found at his office established that he was a ‘principal officer’ of the Assessees within the meaning of Section 2 (35) (a) of the Act. The AO did not serve an notice of his intention of treating Mr. Rattan Gupta as the principal officer ... purposes of Section 2(35)(b). The AO also did not proceed under Section 163 (b) of the Act or in the manner provided in Section 51 of the Companies 2016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 13 of 51 Act 1956. Hence those