277 (Guj.) 2 Commissioner of Income-tax-IV, Nagpur v. Sunil Vishwambharnath Tiwari

63 Taxmann.com 241High Court2016#5075 most cited

What is 277 (Guj.) 2 Commissioner of Income-tax-IV, Nagpur v. Sunil Vishwambharnath Tiwari authority for?

An undertaking's income qualifies for deduction under section 80-IB of the Income-tax Act if it is eligible under section 80-IA(ia).

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Commissioner of Income-tax-IV · Nagpur v. Sunil Vishwambharnath Tiwari · section 80-IA · section 80-IB · deduction · undertaking income

Sections most often in play

Section 10(20)Section 10(46)Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154

Issues it is cited on

section 80iabsection 80absection 10(46)section 10(20)section 80ib(10)section 194ideduction under section 80iasection 80icsection 80acdeduction u/s 80iasection 80asection 80ib

Judgments citing 277 (Guj.) 2 Commissioner of Income-tax-IV, Nagpur v. Sunil Vishwambharnath Tiwari

Goghat Thana Large Sized Primary Cooperative Agricultural Marketing Society Ltd., Hooghly vs. ACIT, Cir-1, Hooghly

In the result, the appeal of the assessee is allowed

ITA 1872/KOL/2017[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 1872 /Kol/2017 Assessment Year : 2012-13 M/S Goghat Thana Large Sized Primary -Vs- Acit, Circle-1, Hooghly Cooperative Agricultural Marketing Society Ltd. [Pan: Aaalg 0062 E ] (Appellant) (Respondent)

For Appellant: Shri P.K. Roy, AdvocateFor Respondent: Shri P.K. Srihari, CIT DR
Section 143(3)Section 263Section 36(1)(vii)Section 40A(7)(a)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A T Varkey, JM, & Shri M.Balaganesh, AM] I.T.A No. 1872 /Kol/2017 Assessment Year : 2012-13 M/s Goghat Thana Large Sized Primary -vs- ACIT, Circle-1, Hooghly Cooperative Agricultural Marketing Society Ltd. [PAN: AAALG 0062 E ] (Appellant) (Respondent) For the Appellant : Shri P.K. Roy, Advocate For the Respondent : Shri P.K. Srihari, CIT DR Date of Hearing : 27.11.2018 Date of Pronouncement : 30.11.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the assessee arises out of the order of the Learned Principal Commissioner of…

The DCIT, Circle-1, Ahmedabad vs. Ascendum Solutions (India) Pvt. Ltd., Ahmedabad

In the result, the appeal is dismissed

ITA 429/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad25 Sept 2017AY 2009-10
Section 10Section 10ASection 143(3)Section 195Section 40

…I.T.A. No.4 29/Ah d/1 4 Assessme nt year: 20 09- 10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD I BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] I.T.A. No.429/Ahd/14 Assessment year: 2009-10 Deputy Commissioner of Income Tax Circle 1, Ahmedabad ............…………….Appellant Vs. Ascendum Solutions India Pvt Ltd ……..….…….…Respondent 19, Akshat Kayan Society Mithakali, Navarangpura, Ahmedabad 380 009 [PAN: AAAGCA8236M] Appearances by: V K Singh for the appellant Ira R Kapoor for the respondent Date of concluding the hearing : July 14, 2017 Date of pronouncing the order : September 25,…

ITO 2(1)(4), Mumbai vs. Anthelio Business Technologies P.Ltd, Navi Mumbai

In the result, appeal filed by the Revenue in ITA No

ITA 976/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Dec 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 976/Mum/2015 ("नधा"रण वष" / Assessment Year : 2010-11) Ito – 2(1)(4), M/S Anthelio Business बनाम/ Room No. 553, 5 Th Floor, Technologies Pvt. Ltd., V. Aayakar Bhavan, 3Rd Floor, M.K. Road, Exchange House, Mumbai – 400 020. Building -8 (105), Sector 2, Millenium Business Park, Mahape, Navi Mumbai, Pin 400 701. "थायी लेखा सं./Pan : Aadcc2554M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Jasbir Chouhan,CIT-
Section 10BSection 143(3)Section 144C(5)Section 195Section 40

…आयकर अपील"य अ"धकरण “L” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 976/Mum/2015 ("नधा"रण वष" / Assessment Year : 2010-11) ITO – 2(1)(4), M/s Anthelio Business बनाम/ Room No. 553, 5 th floor, Technologies Pvt. Ltd., v. Aayakar Bhavan, 3rd Floor, M.K. Road, Exchange House, Mumbai – 400 020. Building -8 (105), Sector 2, Millenium Business Park, Mahape, Navi Mumbai, Pin 400 701. "थायी लेखा सं./PAN : AADCC2554M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) CO No. 51/Mum/2015 (Arisi…