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        Income Tax

        2004 (2) TMI 716 - HC - Income Tax

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        Delhi HC Upholds Tribunal's Tax Refund Assessment, Modi Industries Ltd Cited The Delhi HC dismissed the appeal on a tax refund, upholding the Tribunal's assessment based on the assessment date. The decision in Modi Industries Ltd ...
                      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 HC Upholds Tribunal's Tax Refund Assessment, Modi Industries Ltd Cited

                            The Delhi HC dismissed the appeal on a tax refund, upholding the Tribunal's assessment based on the assessment date. The decision in Modi Industries Ltd was referenced, and no interference was warranted.


                            The Delhi High Court dismissed the appeal regarding a tax refund, as the Tribunal had correctly assessed the matter based on the date of assessment. The decision cited in the case of Modi Industries Ltd was considered, and no interference was deemed necessary.
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