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

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

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

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

COMMISSIONER OF INCOME TAX vs. MITSUBISHI CORPORATION INDIA P

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

THE COMMISSIONER OF INCOME TAX vs. SURYA ROSHNI LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

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

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

COMMISSIONER OF INCOME TAX vs. INDRAPRASTHA MEDICAL CORPORATION LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

CIT vs. OCL INDIA LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount

ACIT, NEW DELHI vs. M/S. LANDBASE INDIA LTD., NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

section 143(3) vide order dated 29.03.2004 for assessment year 2001-02, the claim of depreciation was accepted after duly considering the replies dated February‟ 2004 and 15.3.2004 filed by the appellant. He submitted that vide letter filed in February 2004, the appellant furnished detailed break-up of additions to golf course (refer pages 112-118 of Paper book

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

section 143(3) vide order dated 29.03.2004 for assessment year 2001-02, the claim of depreciation was accepted after duly considering the replies dated February‟ 2004 and 15.3.2004 filed by the appellant. He submitted that vide letter filed in February 2004, the appellant furnished detailed break-up of additions to golf course (refer pages 112-118 of Paper book

M/S LANDBASE INDIA LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

section 143(3) vide order dated 29.03.2004 for assessment year 2001-02, the claim of depreciation was accepted after duly considering the replies dated February‟ 2004 and 15.3.2004 filed by the appellant. He submitted that vide letter filed in February 2004, the appellant furnished detailed break-up of additions to golf course (refer pages 112-118 of Paper book

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

section 143(3) vide order dated 29.03.2004 for assessment year 2001-02, the claim of depreciation was accepted after duly considering the replies dated February‟ 2004 and 15.3.2004 filed by the appellant. He submitted that vide letter filed in February 2004, the appellant furnished detailed break-up of additions to golf course (refer pages 112-118 of Paper book

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

section 143(3) vide order dated 29.03.2004 for assessment year 2001-02, the claim of depreciation was accepted after duly considering the replies dated February‟ 2004 and 15.3.2004 filed by the appellant. He submitted that vide letter filed in February 2004, the appellant furnished detailed break-up of additions to golf course (refer pages 112-118 of Paper book

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

section 143(3) vide order dated 29.03.2004 for assessment year 2001-02, the claim of depreciation was accepted after duly considering the replies dated February‟ 2004 and 15.3.2004 filed by the appellant. He submitted that vide letter filed in February 2004, the appellant furnished detailed break-up of additions to golf course (refer pages 112-118 of Paper book

BG EXPLORATION & PRODUCTION INDIA LTD.,MUMBAI vs. DCIT, INTERNATIONAL TAXATION, CIRCLE-1, DEHRADUN

In the result, the appeals filed by the assessee for assessment years 2013-14 and 2014-15 are allowed as discussed hereinabove

Bench: Sh. N. S. Saini & Smt. Beena A. Pillaiita No. 7476/Del/2018 : Asstt. Year : 2013-14

208 read with section 209(1)(d) of the Act. In the absence of any liability for payment of advance tax, the provisions of section 234B of the Act cannot apply and the levy of interest under section 234B of the Act should be deleted. 81. The ld. Counsel at the outset submitted that for computation u/s 234C

BG EXPLORATION & PRODUCTION INDIA LTD.,MUMBAI vs. DCIT, INTERNATIONAL TAXATION, CIRCLE-1, DEHRADUN

In the result, the appeals filed by the assessee for assessment years 2013-14 and 2014-15 are allowed as discussed hereinabove

Bench: Sh. N. S. Saini & Smt. Beena A. Pillaiita No. 7476/Del/2018 : Asstt. Year : 2013-14

208 read with section 209(1)(d) of the Act. In the absence of any liability for payment of advance tax, the provisions of section 234B of the Act cannot apply and the levy of interest under section 234B of the Act should be deleted. 81. The ld. Counsel at the outset submitted that for computation u/s 234C

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

The appeals are dismissed

208 if the advance tax payable by the assessee is Rs 5000/- or more. It was further contended that the ―advance tax payable‖ is to be computed in accordance with section 209(1)(a) whereunder the assessee is required to estimate its income and calculate the tax payable thereon and thereafter to reduce from it the TDS amount