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PR. COMMISSIONER OF INCOME TAX (CENTRAL) -I Versus NAGESHWAR INVESTMENT LTD.

2015 (7) TMI 1100 - DELHI HIGH COURT

Scope of assessment u/s 153C - Held that:- The Court is of the view that the essential principle of law that has been settled by this Court in Pepsico [2014 (8) TMI 898 - DELHI HIGH COURT ] in regard to the interpretation of the words “belongs to” in .....

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does not find any error in the impugned order of the ITAT which gives rise to a substantial question of law. - ITA 406/2015, ITA 407/2015, ITA 408/2015, ITA 409/2015 - Dated:- 20-7-2015 - DR. JUSTICE S. MURALIDHAR AND MR. JUSTICE VIBHU BAKHRU For the .....

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mp; 409/2015 3. The Income Tax Appellate Tribunal ( ITAT‟) has in the common impugned order dated 28th November 2014 pertaining to Assessment Years ( AYs‟) 2005-06, 2006-07, 2007-08 and 2008-09 relied upon, inter alia, on the judgment of .....

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he operation of the judgment of this Court. 4. Learned counsel for the Revenue submitted that the ITAT has also relied on the decision of its coordinate Bench in V.K. Fiscal Services Pvt. Ltd. v. DCIT (ITA Nos. 5460-5465/Del/2012) which in turn relie .....

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