COMMISSIONER OF INCOME TAX (LTU) vs. INTERNATIONAL TRACTORS LIMITED

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

80-IA of the Act. Facts relevant for AY 2001-02 17. Turning now to AY 2001-02, by the assessment order dated 7th May, 2004 under Section 143 (3) read with Section 263 of the Act, the AO disallowed

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX vs. M/S DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

COMMISSIONER OF INCOME TAX

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

Section 80-I of the Act with respect to Unit Nos. 2 & 3 was disallowed. The Assessing officer observed that

ITO, WARD-35(2), NEW DELHI vs. VIJAY GUPTA, DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

disallowed the remaining 75%, amounting to Rs.69,93,427/-. 3. The assessee filed appeal before the CIT(A), who vide order dated 19.02.2018 deleted the addition and allowed the assessee’s appeal holding as under:- 7. Decision 7.1 “The undisputed facts are that Assessee is deriving income from manufacturing of LPG Gas Stove under the name & style M/s Supershine Domestic

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous

80-IA(7). This becomes manifest\nfrom a reading of that provision and which requires the\nassessee to furnish a declaration before the AO that it\nchooses not to be assessed in accordance with that\nprovision and the said declaration being liable to be\nfurnished before the due date for furnishing of a Return\nof Income under Section

COMMISSIONER OF INCOME TAX, DELHI VIII vs. INDIAN FARMERS FERTILIZERS CO-OP. LTD.

The appeal stands disposed of accordingly

disallowed the whole deduction of ` 3306.69 lakhs 2010:DHC:6282-DB December, 1995 under Section 80-I of the Act. Subsequently

COMMISSIONER OF INCOME TAX DEL vs. M/S ARYA EXPORTS & INDUSTRIES

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 80 HHC of the Act with regard to the sum of Rs. 3.78 crores which was earned as profit from the export of self-manufactured goods. The AO, however, disallowed

M/S PARNIKA COMMERCIAL & ESTATES (P) LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal is allowed for statistical purposes

Bench: : Shri C.M. Garg & Shri L.P. Sahu

section 250(6) of the Income Tax Act, 1961. 2. That On the facts and in the circumstances of the case, the Worthy CIT(A) vide para 3 of the order has erred in facts and also in law in confirming addition of Rs.2,47,75,170/- by disallowing legitimately claimed deduction u/s. 80

COMMISSIONER OF INCOME TAX

disallowed the deduction of ` 2,35,58,698/-, claimed by the assessee under Section 80-IB of the Act, on the ground

COMMISSIONER OF INCOME TAX

disallowed the deduction of ` 2,35,58,698/-, claimed by the assessee under Section 80-IB of the Act, on the ground

COMMISSIONEER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN

disallowed the deduction of ` 2,35,58,698/-, claimed by the assessee under Section 80-IB of the Act, on the ground