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High Court of DelhiITA/431/2013

The Commissioner Of Income Tax (Central)-I v. Mohan Meakins Limited

2015-01-22Hon'Ble Mr. Justice S. Ravindra Bhat,Hon'Ble Mr. Justice R.K.Gauba3 pages

$~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 Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv.

MOHAN MEAKINS LIMITED Mr. C S Aggarwal, Sr. Adv. with Mr.

Prakash Kumar, Adv.

+ ITA 433/2013 THE COMMISSIONER OF INCOME TAX (CENTRAL)-III.... Appellant Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv.

NATIONAL INDUSTRIES CORPORATION LTD.

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 Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv.

SUPERIOR INDUSTRIES LTD.

Dr. Rakesh Gupta, Adv.

+ ITA 252/2014 + ITA 253/2014 + ITA 254/2014 Page | 1

+ ITA 255/2014 + ITA 256/2014 THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs.

DCM SHRIRAM INDUSTRIES LTD.

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 Mr. Kamal Sawhney, sr. standing counsel SARAYA INDUSTRIES LTD.

None + ITA 759/2014 + ITA 760/2014 + ITA 761/2014 THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs.

M/S LORDS DISTILLERY LIMITED Mr. C S Aggarwal, Sr. Adv. with Mr.

Prakash Kumar, Adv.

+ ITA 782/2014 + ITA 783/2014 + ITA 784/2014 Page | 2

THE COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Mr. Rohit Madan, Adv.

NATIONAL INDUSTRIAL CORPORATION LTD 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 Page | 3