304 (Punjab & Haryana). 2. DCIT v. Arabian Exports Ltd.

16 SOT 61Income Tax Appellate Tribunal2007#22990 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 80IA(4)

Judgments citing 304 (Punjab & Haryana). 2. DCIT v. Arabian Exports Ltd.

SMC INFRASTRUCTURES PVT. LTD.,MUMBAI vs. DCIT, CENTRAL CIRCLE-2, THANE

In the result, the appeal of the assessee is allowed

ITA 3497/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Dec 2024AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2018-19

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri Kishor Dhule, CIT/DR &
Section 143(2)Section 801ASection 80I

…he ld. Counsel has also placed reliance on the judicial pronouncements in the following cases: 15 SMC Infrastructure Pvt. Ltd. A.Y. 2018-19 “1. CIT vs Micro Instruments Co. (2016) 75 taxmann.com 304 (Punjab & Haryana). 2. DCIT vs Arabian Exports Ltd. (2007) 16 SOT 61 (Mum) 3. CIT vs Bongaigaon Refinery and Petrochemical Ltd. (2012) 25 taxmann.com 230 (SC). 4. CIT vs G.M. Knitting Industries (P) Ltd. (2016) 71 taxmann.com 35 (SC) 5. ITO vs NCC (SMC)(JV) and SMC Units (JV) vs ITO vide ITA No. 4842/M/2006 for A.Y. 2004-05 and ITA No. 514/M/2009 for A.Y. 2005- 06 dated 20.06.2014. 6. ACIT vs SMC Infrastructure Pvt.…

ADITYA BIRLA MINACS WORLDWIDE LTD,MUMBAI vs. DCIT 8(3), MUMBAI

The appeals of the assessee are partly allowed

ITA 4602/MUM/2014[2005-06]Status: DisposedITAT Mumbai16 Feb 2017AY 2005-06

Bench: S/Shri Rajendra & Ram Lal Negiआयकर आयकर अपील अपील संसंसंसं./I.T.A./4602 & 4603/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06&2006-07 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S.Aditya Birla Minacs Worldwide Ltd. Dcit, -8(1) (Formerly Known As Transworks Information Services Ltd.) Aayakar Bhavan. M.K. Road (Now Known As Minacs Ltd.) Mumbai-400 020. Symphony It Park, 8Th, 9Th & 10Th Floor Vs. Chandivali Farm Road, Chandivali Andheri East, Mumbai-400 072 Pan:Aaact 1567 A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर वष" /Assessment Year: 2005-06&2006-07 आयकर अपील अपील संसंसंसं./I.T.A./4469 & 4470/Mum/2014, िनधा"रण िनधा"रण वष" आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit, -8(1)Aayakar Bhavan. Vs. M/S.Aditya Birla Minacs Worldwide Ltd. M.K. Roadmumbai-400 020. Mumbai-400 072. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajesh Kumar Yadav-Dr Assessee By: Shri Ronak Doshi-Ar सुनवाई क" तारीख / Date Of Hearing: 16.02.2017 घोषणा क" तारीख / Date Of Pronouncement: 16.02.2017 आयकर आयकर आयकर अिधिनयम आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)केकेकेके अ"तग"त धारा अ"तग"त अ"तग"त आदेश अ"तग"त आदेश आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders Dated 18/03/2014 Of The Cit (A)-16 Mumbai,The Assessing Officer (Ao)And The Assessee Have Filed Cross Appeals For The Above-Mentioned Assessment Years (Ay.S.).Assessee-Company Is Engaged In The Business Of Information Technology Enabled Services.As The Issues Involved In Both The Years Are Common,So,A Single Order Is Being Passed.

For Appellant: Shri Ronak Doshi-ARFor Respondent: Shri Rajesh Kumar Yadav-DR
Section 10Section 10ASection 254(1)Section 72Section 80ASection 80B(5)

…आयकर अपीलीय अिधकरण, मुंबई “ ए” खंडपीठ Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं, राम लाल नेगी, "याियक सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं./I.T.A./4602 & 4603/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06&2006-07 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/s.Aditya Birla Minacs Worldwide Ltd. DCIT, -8(1) (Formerly known as Transworks Information Services Ltd.) Aayakar Bhavan. M.K. Road (Now Known as Minacs Ltd.) Mumbai-400 020. Symphony IT Park, 8th, 9th & 10th Floor Vs. Chandivali Farm Road,…

DCIT 8(1), MUMBAI vs. ADITYA BIRLA MINACS WORLDWIDE P.LTD, MUMBAI

The appeals of the assessee are partly allowed

ITA 4469/MUM/2014[2005-06]Status: DisposedITAT Mumbai16 Feb 2017AY 2005-06

Bench: S/Shri Rajendra & Ram Lal Negiआयकर आयकर अपील अपील संसंसंसं./I.T.A./4602 & 4603/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06&2006-07 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S.Aditya Birla Minacs Worldwide Ltd. Dcit, -8(1) (Formerly Known As Transworks Information Services Ltd.) Aayakar Bhavan. M.K. Road (Now Known As Minacs Ltd.) Mumbai-400 020. Symphony It Park, 8Th, 9Th & 10Th Floor Vs. Chandivali Farm Road, Chandivali Andheri East, Mumbai-400 072 Pan:Aaact 1567 A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर वष" /Assessment Year: 2005-06&2006-07 आयकर अपील अपील संसंसंसं./I.T.A./4469 & 4470/Mum/2014, िनधा"रण िनधा"रण वष" आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit, -8(1)Aayakar Bhavan. Vs. M/S.Aditya Birla Minacs Worldwide Ltd. M.K. Roadmumbai-400 020. Mumbai-400 072. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajesh Kumar Yadav-Dr Assessee By: Shri Ronak Doshi-Ar सुनवाई क" तारीख / Date Of Hearing: 16.02.2017 घोषणा क" तारीख / Date Of Pronouncement: 16.02.2017 आयकर आयकर आयकर अिधिनयम आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)केकेकेके अ"तग"त धारा अ"तग"त अ"तग"त आदेश अ"तग"त आदेश आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders Dated 18/03/2014 Of The Cit (A)-16 Mumbai,The Assessing Officer (Ao)And The Assessee Have Filed Cross Appeals For The Above-Mentioned Assessment Years (Ay.S.).Assessee-Company Is Engaged In The Business Of Information Technology Enabled Services.As The Issues Involved In Both The Years Are Common,So,A Single Order Is Being Passed.

For Appellant: Shri Ronak Doshi-ARFor Respondent: Shri Rajesh Kumar Yadav-DR
Section 10Section 10ASection 254(1)Section 72Section 80ASection 80B(5)

…आयकर अपीलीय अिधकरण, मुंबई “ ए” खंडपीठ Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं, राम लाल नेगी, "याियक सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं./I.T.A./4602 & 4603/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06&2006-07 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/s.Aditya Birla Minacs Worldwide Ltd. DCIT, -8(1) (Formerly known as Transworks Information Services Ltd.) Aayakar Bhavan. M.K. Road (Now Known as Minacs Ltd.) Mumbai-400 020. Symphony IT Park, 8th, 9th & 10th Floor Vs. Chandivali Farm Road,…

304 (Punjab & Haryana). 2. DCIT v. Arabian Exports Ltd. (16 SOT 61) — Cited in 3 Judgments | BharatTax