Disposed
The Commissioner of Income Tax v. Nalwa Sons Investments Ltd.
Delhi HCITA/556/2010
Case brief
from the order text
What is this about?
HIGH COURT OF DELHI AT NEW DELHI R-15 + ITA…
What the court decided
AI extract
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$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI
R-15
versus
NALWA SONS INVESTMENTS LTD. ..... Respondent Through: Ms Kavita Jha, Mr Vaibhav Kulkarni and Ms Devika Jain, Advocates.
CORAM: JUSTICE S.MURALIDHAR JUSTICE SANJEEV NARULA
O R D E R % 21.02.2019
“ CM No. 5228/2010
The delay in re-filing the appeal is condoned. This application stands disposed of.
ITA 556/2010
The counsel for the parties have been heard.
Admit.
The following substantial question of law arises for the consideration of this court:-
“Whether the Income-tax Appellate Tribunal erred in setting aside the disallowance under Section 80 HHC of the Incometax Act, 1961 while computing the Minimum Alternative Tax (MAT) under Section 115 JB of the Income-tax Act, 1961”
The paper books be filed by the appellant within three months
as per rules. Tag alongwith ITA No.875/2008.”
S. MURALIDHAR, J.
SANJEEV NARULA, J.
FEBRUARY 21, 2019
rd
1 issue framed by the court
Whether the Income-tax Appellate Tribunal erred in setting aside the disallowance under Section 80 HHC of the Income-tax Act, 1961 while computing the Minimum Alternative Tax under Section 115 JB.
Colour shows how this judgement treated each authority
Ajanta Pharma Ltd. v CITRelied on¶18
Ajanta Pharma Ltd. v CIT 327 ITR 305
2 provisions across 1 enactments
The Commissioner of Income Tax
Nalwa Sons Investments Ltd.
S. Muralidhar
Sanjeev Narula
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court