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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

CIT vs. OCL INDIA LTD

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

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

The appeals are dismissed

143(1) or upon a regular assessment by, inter alia, the available tax credit under section 115JAA in addition to the existing reduction of TDS so as to arrive at the figure of ―assessed tax‖ which formed the basis of the charge of interest. A similar amendment was brought about in the Explanation after 234C(1). 8. In this context

CIT vs. VISHAL GUPTA

1 of 14 29 & 30 *IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 1782/2010 & 1784/2010 CIT ..... Appellant Through Mr. Abhishek Maratha, Sr. Standing Counsel. versus VISHAL GUPTA ..... Respondent Through Ms. Anju Jain and Mr. Hitesh Sachar, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR O R D E R % 30.04.2012 Having heard

CIT vs. VISHAL GUPTA

1 of 14 29 & 30 *IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 1782/2010 & 1784/2010 CIT ..... Appellant Through Mr. Abhishek Maratha, Sr. Standing Counsel. versus VISHAL GUPTA ..... Respondent Through Ms. Anju Jain and Mr. Hitesh Sachar, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR O R D E R % 30.04.2012 Having heard

DHARAMVIR KHOSLA,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

depreciation chart at page 11 alongwith the audited\nPage 6\nITA Nos. 3976 & 3977/Del/2025\nDharamvirKhosla (AY: 2019-20 & 2020-21)\naccounts but the AO ignored this fact and simply followed intimation u/s\n143(1) of the Act.\n5.1 Ground No.3 relates to TDS claimed by Assessee amounting to Rs.\n32,72,686/- as against TDS allowed in the computation