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“Section 2(35)(b)”

Section References (mined)Section 2Section 2(35)(b)4 judgments

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

serve an notice of his intention of treating Mr. Rattan Gupta as the principal officer for the 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

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

serve an notice of his intention of treating Mr. Rattan Gupta as the principal officer for the 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

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

serve an notice of his intention of treating Mr. Rattan Gupta as the principal officer for the 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

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

serve an notice of his intention of treating Mr. Rattan Gupta as the principal officer for the 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