GREAT EASTERN EXPORTS vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

80J itself by later amendment while no such provision was made in Section 80I even though inserted on a later date. The provision of law is, therefore, clear that in so far as the benefit of Section 80I is concerned, it has to be granted on the gross total income and not on the income reduced by the amount allowed

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2955-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

COMMISSIONER OF INCOME TAX

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

COMMISSIONER OF INCOME TAX

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2955-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

COMMISSIONER OF INCOME TAX

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

COMMISSIONER OF INCOME TAX vs. M/S DELHI PRESS PATRA PRAKASHAN LTD

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2959-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

gain and to or over which the employer of the persons employed therein has the right of access or control”. 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 30 of 45 55. The Shorter Oxford English Dictionary defines ‘article’ to mean “A particular material thing (of a specified class); a commodity; a piece

COMMISSIONER OF INCOME TAX

80J corresponding to s. 84) and did not affect the capital computation for surtax purposes. (f) Logically, the argument of the revenue would mean that even deductions permitted under Chap. IV should be taken into account for r. 4 and the capital reduced correspondingly. This result is certainly not intended.” 2012:DHC:4393-DB ITA No. 444/2011 Page

CIT vs. KRIBHCO

80J corresponding to s. 84) and did not affect the capital computation for surtax purposes. (f) Logically, the argument of the revenue would mean that even deductions permitted under Chap. IV should be taken into account for r. 4 and the capital reduced correspondingly. This result is certainly not intended.” 2012:DHC:4393-DB ITA No. 444/2011 Page

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

capital reserve on 31st March, 2015, disallowed the expenses claimed as contingent liability booked for rent to be paid to DSIDC. As against the above confirmation of disallowance/ addition, the assessee preferred the appeal in ITA No.5167/Del/2019 A.Y 2015-16. The CIT(A) has also deleted the disallowance of advance excise deposited under Section 43B of the Act on liquor

ADDI. CIT SPL. RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. , NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

capital reserve on 31st March, 2015, disallowed the expenses claimed as contingent liability booked for rent to be paid to DSIDC. As against the above confirmation of disallowance/ addition, the assessee preferred the appeal in ITA No.5167/Del/2019 A.Y 2015-16. The CIT(A) has also deleted the disallowance of advance excise deposited under Section 43B of the Act on liquor

DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. ,NEW DELHI vs. DCIT CIRCLE-10(1), NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

capital reserve on 31st March, 2015, disallowed the expenses claimed as contingent liability booked for rent to be paid to DSIDC. As against the above confirmation of disallowance/ addition, the assessee preferred the appeal in ITA No.5167/Del/2019 A.Y 2015-16. The CIT(A) has also deleted the disallowance of advance excise deposited under Section 43B of the Act on liquor

ACIT SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

capital reserve on 31st March, 2015, disallowed the expenses claimed as contingent liability booked for rent to be paid to DSIDC. As against the above confirmation of disallowance/ addition, the assessee preferred the appeal in ITA No.5167/Del/2019 A.Y 2015-16. The CIT(A) has also deleted the disallowance of advance excise deposited under Section 43B of the Act on liquor

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

capital reserve on 31st March, 2015, disallowed the expenses claimed as contingent liability booked for rent to be paid to DSIDC. As against the above confirmation of disallowance/ addition, the assessee preferred the appeal in ITA No.5167/Del/2019 A.Y 2015-16. The CIT(A) has also deleted the disallowance of advance excise deposited under Section 43B of the Act on liquor

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

capital reserve on 31st March, 2015, disallowed the expenses claimed as contingent liability booked for rent to be paid to DSIDC. As against the above confirmation of disallowance/ addition, the assessee preferred the appeal in ITA No.5167/Del/2019 A.Y 2015-16. The CIT(A) has also deleted the disallowance of advance excise deposited under Section 43B of the Act on liquor