1. Indian Planetary Society v. CBDT & Ors.

318 ITR 102High Court2009#20563 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing 1. Indian Planetary Society v. CBDT & Ors.

M/S. JINDAL ALUMINIUM LIMITED vs. THE ADDITIONAL COMMISSIONER OF INCOME-TAX

WP/52269/2017HC Karnataka16 Mar 2022

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

Section 148Section 35(1)(ii)

…otification to emphasize that the approval granted to M/s Herbicure, pursuant to which the donations are made by the petitioners, cannot be withdrawn retrospectively to the petitioners’ detriment. 2 (2009) 318 ITR 102 (BOM) 16 5.2 However, it would be open to the petitioner, who is obviously affected by the retrospective withdrawal of the approval granted to M/s Herbicure, to successfully contend that the benefit extended to the donor/assessee [the petitioners in these cases] cannot be denied the benefit of the allowance under section 3…

ACIT CIR 1, THANE vs. ADVANCE ENZYME TECHNOLOGIES P.LTD, THANE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 3353/MUM/2017[2010-11]Status: DisposedITAT Mumbai07 Feb 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ramlal Negisl.

For Appellant: Shri Vipul Joshi, ARFor Respondent: Shri Anadi Verma, CIT, DR
Section 143(3)Section 271(1)(c)Section 35

…though, the assessee has fulfilled rest of the conditions prescribed u/s 35(2AB) of the Act and Rule 6 and 7A of the Income Tax Rules, 1962. In this regard, he relied upon the following judicial precedents: 1. Indian Planetary Society Vs. CBDT & Ors. [2009] 318 ITR 102 (BOM). 2. CIT Vs. Claris Lifesciences ltd., [2010] 326 ITR 251 (Guj). 3. CIT Vs. Wheels India Ltd., [2011] 336 ITR 513 (Mad) 4. CIT vs. Sandan Vikas (India) Ltd., [2011] 335 ITR 117 (Del). 5. Maruti Suzuki India Ltd., Vs. Union of India (2017) taxmann.com 45 (Del). Advanced Enzyme Technologies Ltd.. 6. Banco Products (India) Ltd., Vs. DCIT (2018…

ADVANCED ENZYME TECHNOLOGIES LTD,THANE vs. ASST CIT CIR 1, THANE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 3026/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Feb 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ramlal Negisl.

For Appellant: Shri Vipul Joshi, ARFor Respondent: Shri Anadi Verma, CIT, DR
Section 143(3)Section 271(1)(c)Section 35

…though, the assessee has fulfilled rest of the conditions prescribed u/s 35(2AB) of the Act and Rule 6 and 7A of the Income Tax Rules, 1962. In this regard, he relied upon the following judicial precedents: 1. Indian Planetary Society Vs. CBDT & Ors. [2009] 318 ITR 102 (BOM). 2. CIT Vs. Claris Lifesciences ltd., [2010] 326 ITR 251 (Guj). 3. CIT Vs. Wheels India Ltd., [2011] 336 ITR 513 (Mad) 4. CIT vs. Sandan Vikas (India) Ltd., [2011] 335 ITR 117 (Del). 5. Maruti Suzuki India Ltd., Vs. Union of India (2017) taxmann.com 45 (Del). Advanced Enzyme Technologies Ltd.. 6. Banco Products (India) Ltd., Vs. DCIT (2018…

SIRO CLINPHARM P.LTD,MUMBAI vs. ITO RG 3(3)(2), MUMBAI

In the result, the appeal is partly allowed

ITA 7294/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Nov 2017AY 2012-13

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13

For Appellant: Mr. Prakash Shah, ARFor Respondent: Mr. Saurabh Deshpande DR
Section 143(3)Section 144C(5)

…e decision of its co-ordinate bench in Rubicon Research Pvt. Ltd. vs. Income Tax Officer (ITA No. 6122/Mum/2009) for AY 2006-07 rendered on 24th February, 2010 and the decision of this court in Indian Planetary Society vs. Central Board of Direct Taxes & Ors. 318 ITR 102. 4. Mr. Kotangle, Ld. counsel appearing for the Revenue very fairly states that the issue urged by the Revenue herein stands concluded against the Revenue by the decision of this Court in Indian Planetary Society (supra) M/s Siro Clinpharma Pvt. Ltd. 7 5. In the above view, the question as proposed does not give rise to any substantial question…

1. Indian Planetary Society v. CBDT & Ors. (318 ITR 102) — Cited in 4 Judgments | BharatTax