A.S. Mani v. CIT

227 ITR 380Reported decision#23886 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10AA Section 10D Section 142(1)Section 143(3)Section 144C(5)Section 250 Section 263 Section 80-O

Judgments citing A.S. Mani v. CIT

YCH LOGISTICS INDIA PRIVATE LIMITED,KANCHIPURAM, TAMILNADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -3(2), CHENNAI, CHENNAI

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 1330/CHNY/2023[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1330/Chny/2023 िनधा"रणवष" / Assessment Year: 2012-13 Ych Logistics India Private Ltd., Assistant Commissioner Of Plot D V 1, Hi-Tech Sez Phase Ii, V. Income Tax, Sirumangadu Village, Sriperumbudur Corporate Circle -3(2), Taluk, Tamil Nadu 602 105. Chennai. [Pan: Aaacy-2873-L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Ajit Kumar Jain, CA by VirtualFor Respondent: Shri. A. Sasikumar, CIT

Section 10ASection 250Section 92C(3)Section 92D

…in the context of section 80-O of the Act, states that the deduction will be available even where the foreign recipient of the services utilizes the benefits of such services in India as held by the Authority for Advance Ruling in the case of A.S. Mani v CIT (227 ITR 380). :-14-: ITA. No: 1330/Chny/2023 Therefore, the provision of service by the assessee to a non-resident foreign customer outside India from SEZ is export of service and eligible for deduction under section 10AA of the Act. Further, the ld. AR stated that the SEZ Act to have an overriding effect: Section 51 of the SEZ Act reads as follows: “The…

VIJAY. V MEGHANI,MUMBAI vs. ACIT CIR 23(3), MUMBAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 5418/MUM/2011[1994-95]Status: DisposedITAT Mumbai29 May 2018AY 1994-95

Bench: Shri R.C. Sharma & Shri Ravish Sood

For Appellant: Shri S.E. Dastur &For Respondent: Shri Suman Kumar

Section 143(3)Section 80

…no finding as to whether the salary has been paid to the assessee in convertible foreign exchange. The claim of the assessee has been rejected on the short ground that the salary income is not entitled to deduction u/s.80-0. In the case of A.S. Mani vs. CIT, 227 ITR 380, the MR have held that whether the assessee is an independent consultant or just an employee is not strictly relevant while deciding the admissibility of deduction u/s.80-0. We agree with the view taken by the AAR that the Revenue authorities should not be carried away by the nomenclature of the payment received and the claim of the assessee must…

VIJAY V. MEGAHANI,MUMBAI vs. ACIT CIR 27(2), MUMBAI

In the result, the assessee’s appeal for A

ITA 5484/MUM/2013[1997-98]Status: DisposedITAT Mumbai26 Oct 2016AY 1997-98

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Shri Vijay V. Meghani Acit, Circle - 27(2) Flat No. 1, 1St Floor Aayakar Bhavan Vs. Atur Terraces; 19 Cuffe M.K. Road Parade, Mumbai 400005 Mumbai 400020 Pan – Aafpm4172N Appellant Respondent

For Appellant: Shri S.E. Dastur &For Respondent: Shri Mallikarjun Utture

Section 143(1)(a)Section 143(3)Section 147Section 148Section 80Section 800Section 88

…no finding as to whether the salary has been paid to the assessee in convertible foreign exchange. The claim of the assessee has been rejected on the short ground that the salary income is not entitled to deduction u/s.80-O. In the case of A.S. Mani vs. CIT, 227 ITR 380, the AAR have held that whether the assessee is an independent consultant or just an employee is not strictly relevant while deciding the admissibility of deduction u/s.80- O. We agree with the view taken by the AAR that the Revenue authorities should not be carried away by the nomenclature of the payment received and the claim of the assessee mu…