90 (Guj.), CIT v Fateh Granite (P) Ltd.: 314 ITR 32 (Bom.), CIT v. Western Outdoor Interactive Pvt. Ltd.

15 Taxmann.com 63High Court2011#10191 most cited

What is 90 (Guj.), CIT v Fateh Granite (P) Ltd.: 314 ITR 32 (Bom.), CIT v. Western Outdoor Interactive Pvt. Ltd. authority for?

Extensive processing activities that make a product marketable and fit for use constitute "manufacture," entitling the assessee to deductions under Sections 80HH, 80I, and 80IA.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2022.

Also referred to as

CIT v Fateh Granite (P) Ltd. · 314 ITR 32 (Bom.) · manufacture · lean gas · natural gas · 80HH · 80I · 80IA · deductions · tax holiday

Judgments citing 90 (Guj.), CIT v Fateh Granite (P) Ltd.: 314 ITR 32 (Bom.), CIT v. Western Outdoor Interactive Pvt. Ltd.

Cgi Information Systems vs. The Income Tax Officer

Appeals are allowed

ITA/608/2016HC Karnataka31 Oct 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 608 OF 2016 C/W INCOME TAX APPEAL NO. 609 OF 2016 INCOME TAX APPEAL NO. 686 OF 2017 IN I.T.A NO.608 OF 2016 BETWEEN : CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED PRESENTLY ELECTRONIC CITY TOWER II NO.95/1 AND 95/2 ELECTRONIC CITY PHASE I (WEST), BANGALORE-560 100 REPRESENTED HEREIN BY ITS DIRECTOR MS. BABALUSHA ESTHER ALEXA…

Cgi Information Systems vs. The Income Tax Officer

Appeals are allowed

ITA/609/2016HC Karnataka31 Oct 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 608 OF 2016 C/W INCOME TAX APPEAL NO. 609 OF 2016 INCOME TAX APPEAL NO. 686 OF 2017 IN I.T.A NO.608 OF 2016 BETWEEN : CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED PRESENTLY ELECTRONIC CITY TOWER II NO.95/1 AND 95/2 ELECTRONIC CITY PHASE I (WEST), BANGALORE-560 100 REPRESENTED HEREIN BY ITS DIRECTOR MS. BABALUSHA ESTHER ALEXA…

Cgi Information Systems vs. Deputy Commissioner of

Appeals are allowed

ITA/686/2017HC Karnataka31 Oct 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 608 OF 2016 C/W INCOME TAX APPEAL NO. 609 OF 2016 INCOME TAX APPEAL NO. 686 OF 2017 IN I.T.A NO.608 OF 2016 BETWEEN : CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED PRESENTLY ELECTRONIC CITY TOWER II NO.95/1 AND 95/2 ELECTRONIC CITY PHASE I (WEST), BANGALORE-560 100 REPRESENTED HEREIN BY ITS DIRECTOR MS. BABALUSHA ESTHER ALEXA…

Commissioner of Income Tax -II, Guwahati vs. M/S. Arihant International Limited, Guwahati

In the result, the appeal filed by the Revenue is dismissed

ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73

…आयकर अपीलीय अधिकरण गुवाहाटी 'डीबी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाु, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 275/Gau/2018 Assessment Year: 2009-10 ACIT, Circle-3, Guwahati……………..........................Appellant Vs. M/s. Arihant International Limited...………………..Respondent [PAN: AAECA 5555 B] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. Akkal Dudhwewala, Adv., appeared on behalf of the…

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…1 ITA Nos. 4454 & 4642/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4454/Del/2013 (A.Y 1996-97) Gail (India) Ltd., Vs DCIT-LTU Delhi 16, Bhikaji Cama Place, Large Tax Payer Unit, New Delhi – 110 066 NBCC Plaza Pushp Vihar, (PAN : AAACG 1209 J) Sector – 3, New Delhi – 110 017 (APPELLANT) (RESPONDENT) And I.T.A. No. 4642/Del/2013 (A.Y 1996-97) DCIT-LTU Delhi Vs Gail (India) Ltd., Large Tax Payer Unit, 16, Bhikaji Cama Place, NBCC Plaza Pushp Vihar, New Delhi – 110 066 Sector – 3, (PAN : A…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…1 ITA Nos. 4454 & 4642/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4454/Del/2013 (A.Y 1996-97) Gail (India) Ltd., Vs DCIT-LTU Delhi 16, Bhikaji Cama Place, Large Tax Payer Unit, New Delhi – 110 066 NBCC Plaza Pushp Vihar, (PAN : AAACG 1209 J) Sector – 3, New Delhi – 110 017 (APPELLANT) (RESPONDENT) And I.T.A. No. 4642/Del/2013 (A.Y 1996-97) DCIT-LTU Delhi Vs Gail (India) Ltd., Large Tax Payer Unit, 16, Bhikaji Cama Place, NBCC Plaza Pushp Vihar, New Delhi – 110 066 Sector – 3, (PAN : A…

DCIT, New Delhi vs. M/S. L.T. Foods Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

ITA 4046/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

Section 115Section 132(4)Section 14ASection 153ASection 40Section 40A(3)Section 69Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER DCIT Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3rd Floor, ARA Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi. And L.T. Foods Ltd., ACIT Unit No. 134, First Floor, Vs. Central Circle-19, Rectangle-I, Saket District Centre New Delhi New Delhi. PAN No. AACCA3104G Appellants Respondents Assessee by Shri Ajay Vohra, Sr. Advocate Shri Rohit Jain, Advocate Smt. Deepashree Rao, CA Shri Vibhu Gupta, CA Reven…

M/S L.T. Foods Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

ITA 4164/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

Section 115Section 132(4)Section 14ASection 153ASection 40Section 40A(3)Section 69Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER DCIT Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3rd Floor, ARA Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi. And L.T. Foods Ltd., ACIT Unit No. 134, First Floor, Vs. Central Circle-19, Rectangle-I, Saket District Centre New Delhi New Delhi. PAN No. AACCA3104G Appellants Respondents Assessee by Shri Ajay Vohra, Sr. Advocate Shri Rohit Jain, Advocate Smt. Deepashree Rao, CA Shri Vibhu Gupta, CA Reven…

DCIT 9(1), Mumbai vs. Dr. Keki H. Gharda, Mumbai

The appeal of the assessee is allowed on the ground of the validity of the reopening of the assessment

ITA 6656/MUM/2013[2004-05]Status: DisposedITAT Mumbai23 Sept 2016AY 2004-05

Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2004-05 Dr. Keki H. Gharda, Deputy Commissioner Of 48 Hill Road, Bandra (W), Income Tax 9(1), Vs. Mumbai - 50 M.K. Road, Pan: Aacpg31533E Aayakar Bhavan, Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2004-05

For Appellant: Shri P.J. Pardiwalla, A.R. &For Respondent: Shri A. Ramachandran, D.R
Section 143(3)Section 147Section 148Section 2Section 2(22)(e)Section 80L

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2004-05 Dr. Keki H. Gharda, Deputy Commissioner of 48 Hill Road, Bandra (W), Income Tax 9(1), Vs. Mumbai - 50 M.K. Road, PAN: AACPG31533E Aayakar Bhavan, Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2004-05 Deputy Commissioner of Dr. Keki H. Gharda, Income Tax 9(1), 56, Jer Mansion, R.No.223, Vs. W.P. Varde Road, Aayakar Bhavan, Bandra (W), M.K. Road, Mumbai - 400 050 Mumbai - 20 PAN: AACPG31533E (Appellant) (Respondent) Present for: As…

Keki H. Gharda, Mumbai vs. Dci 9(1), Mumbai

The appeal of the assessee is allowed on the ground of the validity of the reopening of the assessment

ITA 2418/MUM/2010[2004-05]Status: DisposedITAT Mumbai23 Sept 2016AY 2004-05

Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2004-05 Dr. Keki H. Gharda, Deputy Commissioner Of 48 Hill Road, Bandra (W), Income Tax 9(1), Vs. Mumbai - 50 M.K. Road, Pan: Aacpg31533E Aayakar Bhavan, Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2004-05

For Appellant: Shri P.J. Pardiwalla, A.R. &For Respondent: Shri A. Ramachandran, D.R
Section 143(3)Section 147Section 148Section 2Section 2(22)(e)Section 80L

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2004-05 Dr. Keki H. Gharda, Deputy Commissioner of 48 Hill Road, Bandra (W), Income Tax 9(1), Vs. Mumbai - 50 M.K. Road, PAN: AACPG31533E Aayakar Bhavan, Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2004-05 Deputy Commissioner of Dr. Keki H. Gharda, Income Tax 9(1), 56, Jer Mansion, R.No.223, Vs. W.P. Varde Road, Aayakar Bhavan, Bandra (W), M.K. Road, Mumbai - 400 050 Mumbai - 20 PAN: AACPG31533E (Appellant) (Respondent) Present for: As…