323 ITR – taxcaselaw.com

Delhi H.C : the assessee holds the bank account in the said bank and the assessee/petitioner is allegedly in default of the amount mentioned in the said notice i.e., Rs. 3,57,74,685

High Court Of Delhi Soul vs. DCIT Section 220(6), 226(3) Badar Durrez Ahmed & Rajiv Shakdher, JJ. Writ Petn. No. 5665 of 2008 & CM No. 10823 of 2008 7th August, 2008 Counsel Appeared : Kannan Kapur, for the Petitioner : R.D. Jolly, for the Respondent JUDGMENT BADAR DURREZ AHMED, J. : This writ petition is …

Delhi H.C : The appellant claimed deduction under s. 80HHF on the ground that it was engaged in the business of transfer, by any means, out of India, of film software, television software, music software, television news software, including telecast rights

High Court Of Delhi Kas Movie Makers (P) Ltd. vs. CIT Section 80HHF Asst. Year 2002-03, 2003-04 Badar Durrez Ahmed & V.K. Jain, JJ. IT Appeal No. 484 of 2010 19th April, 2010 Counsel Appeared : M.S. Syali with M.P. Rastogi & K.N. Ahuja, for the Appellant : Sanjeev Sabharwal, for the Respondent JUDGMENT V.K. JAIN, …

Delhi H.C : A specific plea was taken with regard to the jewellery found in the locker. However, the Tribunal has not considered the jurisdictional aspect which was the preliminary issue taken by the appellant

High Court Of Delhi Haresh Bhai Ashumal Bhai Keshwani vs. DCIT Section 69, 158BC, 158BB Block period 1997-98 and 2003-04 (up to 23rd Oct., 2002) Badar Durrez Ahmed & V.K. Jain, JJ. IT Appeal No. 368 of 2009 19th April, 2010 Counsel Appeared : Piyush Kaushik, for the Appellant : Sanjeev Sabharwal & Ms. Sonia Mathur, …

Delhi H.C : The assessee had filed his return of income declaring a loss of Rs. 2,74,83,730 on 2nd Nov., 2004

High Court Of Delhi Lodhi Property Company Ltd. vs. Under Secretary, Department Of Revenue Section 119(2)(b), 139(3) Asst. Year 2004-05 Badar Durrez Ahmed & V.K. Jain, JJ. Writ Petn. No. 437 of 2010 16th April, 2010 Counsel Appeared : Salil Kapoor with Sanat Kapoor, for the Appellant : Ms. Suruchi Aggarwal, for the Respondent JUDGMENT Badar …

S.C : Whether it is imperative for the assessee-bank to close the individual account of each of its debtors in its books or a mere reduction in the loans and advances or debtors on the asset side of its balance sheet to the extent of the provision for bad debt would be sufficient to constitute a write off is the question which we are required to answer in these civil appeals

Supreme Court Of India Vijaya Bank vs. CIT & Anr. Section 36(1)(vii) Asst. Year 1993-94 & 1994-95 S.H. Kapadia & Swatanter Kumar, JJ. Civil Appeal Nos. 3286 & 3287 of 2010 15th April, 2010 Counsel Appeared : G. Sarangan with Sanjay Kunur & R.N. Keshwani, for the Petitioner : Bishwajit Bhattacharya with Arijit Prasad, C.V. Subba …

Delhi H.C : The respondent/assessee raised the preliminary issue of limitation inasmuch as the proceedings under ss. 201 and 201(1A)

High Court Of Delhi CIT vs. Hutchison Essar Telecome Ltd. Section 201, 201(1A) Asst. Year: 2002-03 Badar Durrez Ahmed & V.K. Jain, JJ. IT Appeal Nos. 422 & 621 of 2010 15th April, 2010 Counsel Appeared : Ms. Rashmi Chopra, for the Appellant: Salil Kapoor, Sanat Kapoor, Ankit Gupta, Achin Goel & Ms. Swati Gupta, for …

Bombay H.C : The petitioner is a non-resident company incorporated under the laws of the United States of America.

High Court Of Bombay Mckinsey & Company Inc. vs. Union Of India & Ors. Section 195(3), IT Rule 29B, DTAA between India and USA, art. 27, Constitution on India, Art. 226 Asst. Year 2011-12 Dr. D.Y. Chandrachud & J.P. Devadhar, JJ. Writ Petn. No. 799 of 2010 13th April, 2010 Counsel Appeared : Porus Kaka with …

Delhi H.C : the return was filed by the assessee on 27th March, 2000 and the notice under s. 143 (2) was served upon the Authorized Representative of the assessee by hand when the Authorized Representative of the assessee came and filed return

High Court Of Delhi Director Of Income Tax vs. Society For Worldwide Interbank Financial Telecommunications Section 143(2) Asst. Year 1997-98 Badar Durrez Ahmed & V.K. Jain, JJ. IT Appeal No. 441 of 2010 13th April, 2010 Counsel Appeared : Sanjeev Sabharwal, for the Appellant : None, for the Respondent Judgment BADAR DURREZ AHMED, J. : Civil …

Delhi H.C : The AO as perquisite in the hands of the assessee on account of interest-free security deposit provided by the employer was deleted

High Court Of Delhi CIT vs. Vijay Singh Section. 17(2) Assessment year 2001-02 Badar Durrez Ahmed & Siddharth Mridul, JJ. IT Appeal No. 214 of 2008 9th April, 2010 Counsel Appeared : Ms. Rashmi Chopra, for the Appellant : Salil Kapur, for the Respondent JUDGMENT Siddharth Mridul, J. : This appeal by the Revenue assails the …

Delhi H.C : the Tribunal held the block assessment order to be barred by limitation and, therefore, quashed the same

High Court Of Delhi CIT vs. D.D. Axles (P) Ltd. Section 158BE Block period 1st April, 1986 to 29th Aug., 1996 Badar Durrez Ahmed & Siddharth Mridul, JJ. IT Appeal No. 1652 of 2006 9th April, 2010 Counsel Appeared : Ms. Prem Lata Bansal, for the Appellant : Manu Monga, for the Respondent JUDGMENT SIDDHARTH MRIDUL, …

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