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

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

CIT vs. OCL INDIA LTD

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

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

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

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

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

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

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

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

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

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

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

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

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

COMMISSIONER OF INCOME TAX DELHI III vs. SAMTEL COLOR LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

COMMISSIONER OF INCOME TAX V vs. M/S NESTLE INDIA LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

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

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore

COMMISSIONER OF INCOME TAX vs. INDRAPRASTHA MEDICAL CORPORATION LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

253 ITR 791 (Ker) and Nicco Corporation Ltd v. CIT: 272 ITR 58 (Cal). 15. Lastly, it was argued that hardship or inequity is no ground for not charging interest under sections 234B and 234C before allowing MAT credit. It was contended that it is a well established principle that equity has no place in tax laws. It was therefore