330/215 Taxman 117 (Guj.) and in Dy. CIT v. Munjal Auto Industries Ltd.

218 Taxmann 135High Court2013#2664 most cited

What is 330/215 Taxman 117 (Guj.) and in Dy. CIT v. Munjal Auto Industries Ltd. authority for?

Exemptions from sales tax, when provided as an incentive for investment, are not intended to benefit the day-to-day functioning or profitability of a business.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Birla VXL Ltd. · 215 Taxman 117 · Dy. CIT v. Munjal Auto Industries Ltd. · 218 Taxman 135 · sales tax exemption · investment incentive · business profitability

Also reported as

37 Taxmann.com 115

Sections most often in play

Section 14ASection 41(1)

Issues it is cited on

section 41(1)(a)section 221intra group servicesinterest under section 201(1a)far analysiscasus omissusbenchmarking analysissection 32(1)(iia)section 38initial assessment yearsection 273transactional net margin method

Judgments citing 330/215 Taxman 117 (Guj.) and in Dy. CIT v. Munjal Auto Industries Ltd.

Danisco India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 3518/DEL/2017[2011-12]Status: DisposedITAT Delhi05 May 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 467/DEL/2014 (A.Y 2009-10) Maruti Suzuki India Ltd. Vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6 Vasank Kunj New Delhi New Delhi AAACM0829Q (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Rohit Jain, Adv., Ms. Tejasvi Adv Respondent by Shr. G. C. Srivastava, Adv, Sh. Sanjay Kr. Dass, DR. Date of Hearing 27.07.2018 Date of Pronouncement 17.10.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee for Assessment Year 2009-10 against the ord…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARRY, JUDICIAL MEMBER ITA No.-6021/Del/2012 (Assessment Year: 2008-09) Maruti Suzuki India Ltd. vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6, Vasant Kunj, New Delhi. C.R. Building, PAN-AAACM0829Q New Delhi. (APPELLANT) (RESPONDENT) Assessee by Sh. Ajay Vohra Revenue by Sh. Aprender Kumar Date of Hearing 21.08.2017 Date of Pronouncement 09.11.2017 ORDER PER SHRI K.N. CHARY, JUDICIAL MEMBER This is an appeal challenging the order dated 29.10.2012 passed by the Assessing Officer u/…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal is allowed

ITA 5720/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Jul 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2007-08 Assessment Year: 2007-08 Maruti Suzuki India Ltd., Vs. Additional Cit, Plot No.1, Nelson Mandela Road, Range-6, Vasant Road, New Delhi. New Delhi. (Pan: Aaacm0829Q) (Appellant) (Respondent) Assessee By: S/Shri Ajay Vohra, Sr. Adv. Neeraj Jain, Rohit Jain, Adv. Romit Katyal & Ms. Tejasvi Jain, Cas Department By:Shri Amrendra Kumar, Cit(Dr)

For Appellant: S/Shri Ajay Vohra, Sr. Adv. NeerajFor Respondent: Shri Amrendra Kumar, CIT(DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “I-1” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI L.P. SAHU Assessment Year: 2007-08 Assessment Year: 2007-08 Maruti Suzuki India Ltd., vs. Additional CIT, Plot No.1, Nelson Mandela Road, Range-6, Vasant Road, New Delhi. New Delhi. (PAN: AAACM0829Q) (Appellant) (Respondent) Assessee by: S/Shri Ajay Vohra, Sr. Adv. Neeraj Jain, Rohit Jain, Adv. Romit Katyal & Ms. Tejasvi Jain, CAs Department by:Shri Amrendra Kumar, CIT(DR) C O R R I G E N D U M It has come to our notice that there are few typographical mistakes in the Order dated 20.5.2016 of the ITAT, which needs…