The Delhi High Court referred to its own earlier judgment holding the second proviso to section 40(a)(ia) of the Income Tax Act as curative. It held the disallowance was justified and dismissed the appeal.
The appeal is dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~25
* IN THE HIGH COURT OF DELHI AT NEW DELHI
PR. COMMISSIONER OF INCOME TAX DELHI - 2
..... Appellant
Through: Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue.
versus
M/S. CAPARO INDIA LTD. ..... Respondent Through: Mr. Pranjal Srivastava & Ms. Devina Sharma, Advs.
CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R % 23.03.2018
The question of law urged in this case is completely covered by the judgment of this Court in Commissioner of Income Tax v. Ansal Land Mark Township Pvt. Ltd. 377 ITR 635 (Del.). The Court had held that the amendment by way of introduction of second proviso to Section 40(a)(ia) of the Income Tax Act, 1961 was essentially curative. In these circumstances, the disallowance made by the AO but set aside by the ITAT, is justified. No question of law arises; the appeal is dismissed.
S. RAVINDRA BHAT, J
A. K. CHAWLA, J
MARCH 23, 2018 kks
2 issues framed by the court
Whether the disallowance under second proviso to Section 40(a)(ia) of the Income Tax Act, 1961 is justified.
Whether a question of law arises in the present case.
Colour shows how this judgement treated each authority
Commissioner of Income Tax v. Ansal Land Mark Township Pvt. Ltd.Referred¶11
Commissioner of Income Tax v. Ansal Land Mark Township Pvt. Ltd. 377 ITR 635 (Del)
1 provisions across 1 enactments
Pr. Commissioner of Income Tax Delhi - 2
M/s. Caparo India Ltd.
S. Ravindra Bhat
A. K. Chawla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
