28 SOT 57 (JP); 3. Sarnath Infrastructure (P) Ltd. v. Asstt. CIT

10 Taxmann.com 5Income Tax Appellate Tribunal2011#18558 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2015 to 2015.

Also reported as

45 SOT 418

Judgments citing 28 SOT 57 (JP); 3. Sarnath Infrastructure (P) Ltd. v. Asstt. CIT

ITO, New Delhi vs. M/S. Art Beauty Exports, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 924/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Nov 2015AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…200, 797 & 1. 964 (Jp) of 2008]; Sunil Kumar Pugalia (HUF) v. ITO r20091 120TTJ 1001 (JP); 2. Dy. CIT v. Jaipur Manglam Arts [2009] 28 SOT 57 (JP); 3. Sarnath Infrastructure (P) Ltd. v. Asstt. CIT[2010] 124 ITD71 4. (Luck.) Arts & Crafts Exports v. ITO [2011] 45 SOT 418/10 taxmann.com 5. 294 (Mum.) Dy. CIT v. Manoj Kumar Johri [2012] 18 taxmann.com 130/50 SOT 6. 39 (URO) (Jp); Kwal Pro Exports v. ITO [20091 33 SOT 24 (Jodh.); 7. 8. CIT v. Max India Ltd. [2007] 295 ITR 282/166 Taxman 188 (SC). 7. In his rival submissions, the learned Departmental Representative reiterated the observations made by the learned CIT a…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5703/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…200, 797 & 1. 964 (Jp) of 2008]; Sunil Kumar Pugalia (HUF) v. ITO r20091 120TTJ 1001 (JP); 2. Dy. CIT v. Jaipur Manglam Arts [2009] 28 SOT 57 (JP); 3. Sarnath Infrastructure (P) Ltd. v. Asstt. CIT[2010] 124 ITD71 4. (Luck.) Arts & Crafts Exports v. ITO [2011] 45 SOT 418/10 taxmann.com 5. 294 (Mum.) Dy. CIT v. Manoj Kumar Johri [2012] 18 taxmann.com 130/50 SOT 6. 39 (URO) (Jp); Kwal Pro Exports v. ITO [20091 33 SOT 24 (Jodh.); 7. 8. CIT v. Max India Ltd. [2007] 295 ITR 282/166 Taxman 188 (SC). 7. In his rival submissions, the learned Departmental Representative reiterated the observations made by the learned CIT a…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5702/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…200, 797 & 1. 964 (Jp) of 2008]; Sunil Kumar Pugalia (HUF) v. ITO r20091 120TTJ 1001 (JP); 2. Dy. CIT v. Jaipur Manglam Arts [2009] 28 SOT 57 (JP); 3. Sarnath Infrastructure (P) Ltd. v. Asstt. CIT[2010] 124 ITD71 4. (Luck.) Arts & Crafts Exports v. ITO [2011] 45 SOT 418/10 taxmann.com 5. 294 (Mum.) Dy. CIT v. Manoj Kumar Johri [2012] 18 taxmann.com 130/50 SOT 6. 39 (URO) (Jp); Kwal Pro Exports v. ITO [20091 33 SOT 24 (Jodh.); 7. 8. CIT v. Max India Ltd. [2007] 295 ITR 282/166 Taxman 188 (SC). 7. In his rival submissions, the learned Departmental Representative reiterated the observations made by the learned CIT a…

M/S. Art Beauty Export, New Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 2531/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Nov 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…200, 797 & 1. 964 (Jp) of 2008]; Sunil Kumar Pugalia (HUF) v. ITO r20091 120TTJ 1001 (JP); 2. Dy. CIT v. Jaipur Manglam Arts [2009] 28 SOT 57 (JP); 3. Sarnath Infrastructure (P) Ltd. v. Asstt. CIT[2010] 124 ITD71 4. (Luck.) Arts & Crafts Exports v. ITO [2011] 45 SOT 418/10 taxmann.com 5. 294 (Mum.) Dy. CIT v. Manoj Kumar Johri [2012] 18 taxmann.com 130/50 SOT 6. 39 (URO) (Jp); Kwal Pro Exports v. ITO [20091 33 SOT 24 (Jodh.); 7. 8. CIT v. Max India Ltd. [2007] 295 ITR 282/166 Taxman 188 (SC). 7. In his rival submissions, the learned Departmental Representative reiterated the observations made by the learned CIT a…

28 SOT 57 (JP); 3. Sarnath Infrastructure (P) Ltd. v. Asstt. CIT (10 Taxmann.com 5) — Cited in 4 Judgments | BharatTax