1. R & B Falcon (A) Pty. Ltd. v. CIT

294 ITR 15Reported decision2007#24276 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2010 to 2018.

Judgments citing 1. R & B Falcon (A) Pty. Ltd. v. CIT

Deputy Commissioner of Income-Tax vs. Futura Bioplants Pvt. Ltd., Pune

In the result, the cross objection filed by the assessee is partly

ITA 1271/PUN/2015[2011-12]Status: DisposedITAT Pune17 Jan 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील आयकर अपील संसंसंसं. / Ita No. 1271/Pun/2015 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2011-12 वष"

For Appellant: Shri R.R. Vora & Shri Rajendra AgiwalFor Respondent: Shri Ajay Modi, JCIT
Section 10(1)Section 2

…ed.” 5. Coming to the judgmental law of the land, the CIT(A) while giving relief to the assessee has relied on following decisions mentioned at Para No.4.3.5 of his order : 1. R & B Falcon (A) Pty. Ltd. Vs. CIT 301 ITR 309 (SC) 2. ACIT Vs. Rogini Garments 294 ITR 15 (AT (Chn) (SB) 3. K.P. Verghese Vs. ITO 131 ITR 597 (SC) 4. Cocoa Cola India Inc. Vs. ACIT 309 ITR 194 (P&H HC) 5. CIT Vs. Kerala Electric Lamp Works Ltd. 261 ITR 721 (Ker. HC) 6. Eventually, the CIT(A) held that the income earned by the assessee on sale of saplings constitute deemed agricultural income of the assessee vide Explanation 3 to secti…

Andhra Pradesh Fibres Limited vs. Addl. Commissioner of Income Tax

ITTA/312/2011HC Telangana03 Dec 2011
Section 143(3)Section 260ASection 263Section 80Section 80HSection 80ISection 9

…in which the assessment order is dated 28.12.2006 and CIT passed the order on 18.03.2009, when the proposition of law had been well settled by the Special Bench (Chennai) of the Tribunal on 27.04.2007 in the case of Asstt. CIT Vs. Rogni Garments & Ors, (2007) 294 ITR 15 (Chennai), as also noticed by the Delhi High Court in Honda Siel Power Products Ltd.'s (supra). The Special Bench (Chennai) in Rogini Garments' case (supra) held as under:- “42.......Section 80HHC is part of Chapter VI-A. Hon'ble jurisdictional High Court in the case of CIT v. Sharon Vancers P. Ltd. T.C. (A) No. 62 of 2004 dt. 26.02.20…

Great Eastern Exports vs. Assistant Commissioner of Income Tax

ITA/267/2008HC Delhi29 Nov 2010

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 80Section 80HSection 80I

…e Special Bench: 18. This controversy has received attention at the hands of various Benches of the Tribunal. In view of conflicting opinions a three member Special Bench of Chennai ITAT was constituted in the case of ACIT Vs. Rogini Garments (2007) 294 ITR 15. Before the decision of Special Bench of Chennai ITA various Division Benches had, in the past, dealt with the issue and decided it mainly in favour of assessee for reasons recorded therein. The Special Bench in case of Rogini Garments essentially being influenced by the literal interpretation of the provisions of Section 80-IA (9), held…

1. R & B Falcon (A) Pty. Ltd. v. CIT (294 ITR 15) — Cited in 3 Judgments | BharatTax