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        Income Tax

        2011 (11) TMI 726 - HC - Income Tax

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        Delhi High Court exempts parties from filing printed paper book in ITA 1235/2011, focuses on revenue vs. capital receipt The Delhi High Court allowed exemption subject to exceptions in ITA 1235/2011, focusing on whether a receipt of Rs. 48,64,490 was a revenue or capital ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Delhi High Court exempts parties from filing printed paper book in ITA 1235/2011, focuses on revenue vs. capital receipt

                              The Delhi High Court allowed exemption subject to exceptions in ITA 1235/2011, focusing on whether a receipt of Rs. 48,64,490 was a revenue or capital receipt. The court framed a substantial question of law and dispensed with the filing of a printed paper book, allowing parties to file documents within 12 weeks. The case was listed with other connected ITAs as a 'Regular Matter'.


                              The Delhi High Court allowed the exemption subject to exceptions in the case of ITA 1235/2011. The court framed a substantial question of law regarding a receipt of Rs. 48,64,490 by the appellant from M/s. Newell Rubbermaid Inc., questioning if it was a revenue or capital receipt. The filing of a printed paper book was dispensed with, allowing parties to file documents within 12 weeks. The case was listed along with other connected ITAs in the category of 'Regular Matters'.
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