ACIT, MEERUT vs. M/S. SPACE AGE RESEARCH & TECHNOLOGY FOUNDATION CHARITABLE TRUST, MEERUT

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

depreciation) Addition during the year is shown Rs. 32347187/- Total value as on 31.3.2009 shown by assessee is Rs. 15,25,57,0847-. The above advance given for Rs. 2,60,51,0007- is not included in the cost of construction. The above advance is not allowable under section 11(5) of the Act in view of the fact that

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

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

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

CIT vs. OCL INDIA LTD

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

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

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

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

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

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

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

COMMISSIONER OF INCOME TAX vs. BIOSEED RESEARCH (INDIA) PVT. LIMITED

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

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

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

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

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

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

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

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

The appeals are dismissed

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

E I DUPONT INDIA LIMITED ... Respondent AND + ITA 271/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S INSILCO LIMITED ... Respondent AND + ITA 272/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LTD ... Respondent AND + ITA 295/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INTERNATIONAL PRINT-O-PACK LIMITED ... Respondent AND + ITA 344/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – INDRAPRASTHA MEDICAL