Commissioner Of Income Tax vs Saraya Industries Ltd.
2015 Latest Caselaw 645 Del

$~66 to 87, 93 to 95 & 103 to 105

*       IN THE HIGH COURT OF DELHI AT NEW DELHI
                                        Decided on: 22.01.2015
+       ITA 430/2013
+       ITA 431/2013
+       ITA 432/2013

        THE COMMISSIONER OF INCOME TAX (CENTRAL)-I..... Appellant
                      Through   Mr. Balbir Singh, sr. standing counsel
                                with Mr. Abhishek Singh Baghel, Adv.
                      versus
        MOHAN MEAKINS LIMITED                      ..... Respondent

Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

+ ITA 433/2013

THE COMMISSIONER OF INCOME TAX (CENTRAL)-III.... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv. versus NATIONAL INDUSTRIES CORPORATION LTD. ..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

+       ITA 522/2013
+       ITA 530/2013
+       ITA 534/2013
+       ITA 535/2013
+       ITA 536/2013
+       ITA 537/2013

THE COMMISSIONER OF INCOME TAX CENTRAL - III..... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv. versus SUPERIOR INDUSTRIES LTD. ..... Respondent Through Dr. Rakesh Gupta, Adv.

+       ITA 252/2014
+       ITA 253/2014
+       ITA 254/2014

ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014 Page | 1 + ITA 255/2014 + ITA 256/2014

THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Through Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs.

                      versus

        DCM SHRIRAM INDUSTRIES LTD.                                     ..... Respondent
                      Through   None
+       ITA 418/2014
+       ITA 419/2014
+       ITA 420/2014
+       ITA 421/2014
+       ITA 422/2014
+       ITA 423/2014
+       ITA 447/2014

        COMMISSIONER OF INCOME TAX-                                            ..... Appellant
                      Through  Mr. Kamal                           Sawhney,    sr. standing
                               counsel
                      versus

        SARAYA INDUSTRIES LTD.                                          ..... Respondent
                     Through                     None

+       ITA 759/2014
+       ITA 760/2014
+       ITA 761/2014

THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Through Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs.

versus M/S LORDS DISTILLERY LIMITED ..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv.

+       ITA 782/2014
+       ITA 783/2014
+       ITA 784/2014

ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014 Page | 2 THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Through Mr. Rohit Madan, Adv.

versus

NATIONAL INDUSTRIAL CORPORATION LTD ..... Respondent Through Mr. Salil Aggarwal and Mr. Vikas Jain, Adv.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT)

%

For detailed judgment, the decision dated 22.01.2015 in ITA No.429/2013 may be referred to.

S. RAVINDRA BHAT (JUDGE)

R.K.GAUBA (JUDGE) JANUARY 22, 2015 vld

ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014 Page | 3