ASIA SATELLITE TELECOMMUNICATIONS CO. LTD. vs. DIRECTOR OF INCOME TAX

The appeal of the Revenue is dismissed

iii) Whether the Ld. ITAT has erred in not deciding the issue whether income of the assessee is taxable u/s 9(1)(vii) of the Income Tax Act, 1961? (iv) Whether ITAT is right in holding that transponders cannot be regarded as equipment under Explanation 2 clause (iva) to section 9(1)(vi) of the Income

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, DELHI

In the result, the appeals of the revenue in ITA No

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

iii) of the proviso to section 34(1), as it then stood, a notice of assessment or reassessment could not be issued against a person deemed to be an agent of a non-resident under section 43, after the expiry of one year from the end of the year of assessment. The section was amended by section

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-18, NEW DELHI

In the result, the appeals of the revenue in ITA No

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

iii) of the proviso to section 34(1), as it then stood, a notice of assessment or reassessment could not be issued against a person deemed to be an agent of a non-resident under section 43, after the expiry of one year from the end of the year of assessment. The section was amended by section

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:387-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:431-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:440-DB Mahindra Finance

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:442-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:429-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:430-DB Mahindra Finance

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:426-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:390-DB Mahindra Finance

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:433-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:437-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:388-DB Mahindra Finance

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:392-DB Mahindra Finance

CIT vs. OCL INDIA LTD

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:439-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:423-DB Mahindra Finance

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

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:438-DB Mahindra Finance

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

6), did not have the power to reduce or waive interest statutorily payable under sections 234A, 234B and 234C except to the extent of granting relief under the circulars issued by the Board under section 119 of the Act. 12. Reliance was also placed by the learned counsel for the 2009:DHC:434-DB Mahindra Finance