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“Section 211(3)”

Section References (mined)Section 211Section 211(3)9 judgments

MEGA ENGINEERS & BUILDERS,PORT BLAIR vs. DCIT, CIR. 3(2) , PORT BLAIR

In the result, the appeal of assessee is allowed

ITA 312/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Oct 2024AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

purpose of applying the proviso to section 211(2) of the Companies Act, 1956. In view of the language used in section 211(3), what needs to be examined is whether it is possible to classify the assessee as a 'banking company' and thereby come to a conclusion whether

ACIT, NEW DELHI vs. M/S. CENTRAL WAREHOUSING CORPORATION, NEW DELHI

In the result, appeal of the Revenue and appeal of the assessee are partly allowed as indicated above

ITA 4334/DEL/2011[1998-99]Status: DisposedITAT Delhi14 Nov 2023AY 1998-99

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri V. Rajakumar, Adv

Section 10Section 10(29)Section 10(33)Section 11Section 115JSection 2

bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned DR submitted that section 211(3) of the Companies Act, 1956 has prescribed that for exemption for any class of the companies 6 ITA. No. 4190/Del/2011 AND ITA. No. 4334/Del/2011 from

CENTRAL WAREHOUSING CORPORATION,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Revenue and appeal of the assessee are partly allowed as indicated above

ITA 4190/DEL/2011[1998-99]Status: DisposedITAT Delhi14 Nov 2023AY 1998-99

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri V. Rajakumar, Adv

Section 10Section 10(29)Section 10(33)Section 11Section 115JSection 2

bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned DR submitted that section 211(3) of the Companies Act, 1956 has prescribed that for exemption for any class of the companies 6 ITA. No. 4190/Del/2011 AND ITA. No. 4334/Del/2011 from

DCIT, NEW DELHI vs. M/S. CENTRAL WAREHOUSING CORP., NEW DELHI

In the result, all the appeals filed by the Revenue, i

ITA 5784/DEL/2014[2010-11]Status: DisposedITAT Delhi31 May 2021AY 2010-11

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned DR submitted that section 211(3) of the Companies Act, 1956 27 ITA Nos.3885/Del./2011; 3942/Del./2011; 3439/Del/.2014; 3440/Del./2014; 2201/Del./2014; & 5784/Del./2014 C.O. Nos. 93/Del./2015; 94/Del./2015 & 158/Del

DCIT, NEW DELHI vs. M/S. CENTRAL WAREHOUSING CORP., NEW DELHI

In the result, all the appeals filed by the Revenue, i

ITA 3440/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2021AY 2008-09

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned DR submitted that section 211(3) of the Companies Act, 1956 27 ITA Nos.3885/Del./2011; 3942/Del./2011; 3439/Del/.2014; 3440/Del./2014; 2201/Del./2014; & 5784/Del./2014 C.O. Nos. 93/Del./2015; 94/Del./2015 & 158/Del

DCIT, NEW DELHI vs. M/S. CENTRAL WAREHOUSING CORP., NEW DELHI

In the result, all the appeals filed by the Revenue, i

ITA 3439/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2021AY 2007-08

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned DR submitted that section 211(3) of the Companies Act, 1956 27 ITA Nos.3885/Del./2011; 3942/Del./2011; 3439/Del/.2014; 3440/Del./2014; 2201/Del./2014; & 5784/Del./2014 C.O. Nos. 93/Del./2015; 94/Del./2015 & 158/Del

M/S. CENTRAL WAREHOUSING CORPORATION,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals filed by the Revenue, i

ITA 2201/DEL/2014[2009-10]Status: DisposedITAT Delhi31 May 2021AY 2009-10

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned DR submitted that section 211(3) of the Companies Act, 1956 27 ITA Nos.3885/Del./2011; 3942/Del./2011; 3439/Del/.2014; 3440/Del./2014; 2201/Del./2014; & 5784/Del./2014 C.O. Nos. 93/Del./2015; 94/Del./2015 & 158/Del

DCIT, NEW DELHI vs. M/S. CENTRAL WAREHOUSING CORPORATION, NEW DELHI

In the result, all the appeals filed by the Revenue, i

ITA 3942/DEL/2011[2006-07]Status: DisposedITAT Delhi31 May 2021AY 2006-07

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned DR submitted that section 211(3) of the Companies Act, 1956 27 ITA Nos.3885/Del./2011; 3942/Del./2011; 3439/Del/.2014; 3440/Del./2014; 2201/Del./2014; & 5784/Del./2014 C.O. Nos. 93/Del./2015; 94/Del./2015 & 158/Del

CENTRAL WAREHOUSING CORPORATION,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals filed by the Revenue, i

ITA 3885/DEL/2011[2006-07]Status: DisposedITAT Delhi31 May 2021AY 2006-07

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

bearing on the tax liability of the assessee. As far as merit of the ground is concerned, the Learned DR submitted that section 211(3) of the Companies Act, 1956 27 ITA Nos.3885/Del./2011; 3942/Del./2011; 3439/Del/.2014; 3440/Del./2014; 2201/Del./2014; & 5784/Del./2014 C.O. Nos. 93/Del./2015; 94/Del./2015 & 158/Del

Section 211(3) — 9 judgments | BharatTax | BharatTax