2 In IPCA Laboratory Ltd. v. Dy. CIT

12 SCC 7421Reported decision2004#22175 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 10AASection 10BSection 139(1)Section 139(5)Section 15CSection 54FSection 80HHCSection 80J(6A)

Judgments citing 2 In IPCA Laboratory Ltd. v. Dy. CIT

Fortrea Scientific Private Limited, Pune vs. ACIT, Mumbai

ITA 5701/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nikhil Tiwari &For Respondent: Shri Paresh Deshpande
Section 10A

…ion, such ambiguity must be in favour of that which is exempted. Consequently, for the reasons given by us, we agree with the conclusions reached by the impugned judgments of the Division Bench and the Full Bench" 6.2 In IPCA Laboratory Ltd. v. Dy. CIT (2004) 12 SCC 7421 the Supreme Court in the said judgment observed that section 80HHC has been incorporated with a view to provide incentive to export houses and this section must receive liberal interpretation. In Bajaj Tempo Ltd. v. CIT [1992] 3 SCC 78, the Supreme Court while interpreting section 15C of the Income- tax Act. 1922 observed that the section, read a…

Fortrea Scientific Private Limited, Mumbai vs. ACIT, Circle 11(2)(1), Mumbai

ITA 5678/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17
Section 10A

…ion, such ambiguity must be in favour of that which is exempted. Consequently, for the reasons given by us, we agree with the conclusions reached by the impugned judgments of the Division Bench and the Full Bench" 6.2 In IPCA Laboratory Ltd. v. Dy. CIT (2004) 12 SCC 7421 the Supreme Court in the said judgment observed that section 80HHC has been incorporated with a view to provide incentive to export houses and this section must receive liberal interpretation. In Bajaj Tempo Ltd. v. CIT [1992] 3 SCC 78, the Supreme Court while interpreting section 15C of the Income- tax Act. 1922 observed that the section, read a…

True Sparrow Sysytem Pvt. Ltd, Vadodara vs. The Pr. CIT-2, Vadodara

In the result, we hold that the Ld

ITA 765/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2013-14
For Appellant: Shri Tuhsar Hemani, Sr. A.R. with Shri Anil R. Shah, C.A. &For Respondent: Shri Samir Tekriwal, CIT-D.R
Section 10ASection 10BSection 263Section 56F

…age No. 9 True Sparrow System Pvt. Ltd. vs. Pr. CIT exempted. Consequently, for the reasons given by us, we agree with the conclusions reached by the impugned judgments of the Division Bench and the Full Bench.” 7.2 In IPCA Laboratory Ltd. v. Dy. CIT [2004] 12 SCC 7421 the Supreme Court in the said judgment observed that section 80HHC has been incorporated with a view to provide incentive to export houses and this section must receive liberal interpretation. In Bajaj Tempo Ltd. v. CIT [1992] 3 SCC 78, the Supreme Court while interpreting section 15C of the Income-tax Act, 1922 observed that the section, read as…

2 In IPCA Laboratory Ltd. v. Dy. CIT (12 SCC 7421) — Cited in 3 Judgments | BharatTax