COMMISSIONER OF INCOME TAX DELHI vs. AJANTA OFFSET & PACKAGING LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

COMMISSIONER OF INCOME TAX vs. MITSUBISHI CORPORATION INDIA P

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

THE COMMISSIONER OF INCOME TAX vs. SURYA ROSHNI LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

COMMISSIONER OF INCOME TAX vs. INDRAPRASTHA MEDICAL CORPORATION LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

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

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

CIT vs. OCL INDIA LTD

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

234B can only be computed after the tax credit under section 115JAA is set off against the tax payable on the current income. 17. Reliance was placed on paragraph 45 of Circular No. 763 (230 ITR 54 [St], 81) which contained the Explanatory Notes on provisions relating to Direct Taxes in the Finance Act, 1997. The relevant portions