“Section 2(87)”

Section References (mined)Section 2Section 2(87)2 judgments

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), MUMBAI vs. SAMAGRA WEALTHMAX PRIVATE LIMITED , MUMBAI

In the result, appeal of the learned AO is dismissed

ITA 2165/MUM/2023[2018-2019]Status: DisposedITAT Mumbai08 Oct 2024AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Dy. Commissioner Of Samagra Wealthmax Income Tax, Private Limited, Central Circle-3(4) 5Th Floor, Sunteck Centre Room No. 1915, 19Th 37-40 Vs. Floor, Subhash Road, Air India Building, Vile Parle East, Nariman Point, Mumbai-400 057 Mumbai-400021 (Appellant) (Respondent) Pan No. Aaqcs5451E

For Appellant: Shri Rakesh Joshi &For Respondent: Shri Dr. Kishor Dhule – CIT

Section 19Section 41(1)

provisions of the Companies Act, 2013 to understand the meaning of the term subsidiary company. A perusal of the provisions of Section 2(87) of the Companies Act, 2013 would show as follows: "Subsidiary company or subsidiary", in relation to any other company (that is to say the holding company

DCIT CENTRAL CIRCLE 16 NEW DELHI, DELHI vs. COMPTECH SOLUTIONS PVT LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 1773/DEL/2022[2016-17]Status: DisposedITAT Delhi17 Nov 2023AY 2016-17

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: NoneFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 143(3)Section 56(2)(viib)

Companies Act, 2013, so, whether the 5 assessee company also becomes deemed to be public company under the Companies Act, 2013. 6.3 Section 2(87) of the Companies Act, 2013 defines subsidiary company as under: "section 2(87) of the Companies Act, 2013 defines a subsidiary Company as under: "subsidiary ... appellant company would be regarded as a subsidiary company of Allcargo Logistics Ltd. by virtue of clause (a) of the Explanation of Section 2(87) of the Companies Act, 2013 and as per proviso of Section 2(71) of the Companies Act 2013, a company which is a subsidiary