Accelerated Freeze & Drying Co. Ltd. v. DCIT

31 SOT 442Income Tax Appellate Tribunal2009#24407 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Judgments citing Accelerated Freeze & Drying Co. Ltd. v. DCIT

Kumar Wire Cloth Manufacturing Co. Ltd, Raigad vs. ITO 5(2)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 6284/MUM/2012[2008-09]Status: DisposedITAT Mumbai05 Oct 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singhm/S Kumar Wire Cloth Ito Ward - 5(2)(2) Manufacturing Co. Ltd. Mumbai. D-23, Midc, Taloja, Tal-Panvel, Vs. District-Raigad, 410218. Pan: Aaack1716E Appellant Respondent Appellant By : Shri V.Chandrasekhar (Ar) Respondent By : Ms. Pooja Swaroop (Ar)

For Appellant: Shri V.Chandrasekhar (AR)For Respondent: Ms. Pooja Swaroop (AR)

Section 143(3)Section 253Section 254(1)

…in Mahindra & Mahindra Ltd Vs CIT 261 ITR 501(Bom), Hon’ble Supreme Court in Indian Cement Ltd Vs CIT(1966) 60 ITR 52 (SC), Delhi High Court in CIT Vs Tosha International Ltd (2009) 176 Taxman 187 (Delhi), Accelerated Freez & Drying Co Ltd Vs DCIT (2009) 31 SOT 442( Cochin) and Tribunal in CIT vs. King Prawans Ltd. 12. On the other hand, the ld. DR for the Revenue supported the order of authorities below. 13. We have considered the rival submission of the parties and have gone through the orders of authorities below. During the assessment the assessing officer noted that the assessee has paid Rs. 60,00,000/…

D.C.I.T. Circle 3(3), Mumbai vs. Vibhadeep Investment & Trading Ltd., Mumbai

In the result, Revenue’s appeal as well as the Cross Objection

ITA 4466/MUM/2012[2008-09]Status: DisposedITAT Mumbai19 Aug 2016AY 2008-09

Bench: Sri Jason P. Boaz, Am & Sri Sandeep Gosain, Jm The Asst. Commissioner Of Vs. M/S. Vibhadeep Investment & Income Tax-3(3), Room Trading Ltd., Mafatlal House, No.609, 6Th Floor, Aayakar H. T. Parekh Marg, Backbay Bhavan, M. K. Road, Reclamation, Mumbai 400 Mumbai 400 020 020 Pan: Aaacv 1946 M Appellant .. Respondent C. O. No.155/Mum/2013 (In Ita No.4466/Mum/2012- Ay: 2008-09)

Section 115JSection 143Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SRI JASON P. BOAZ, AM AND SRI SANDEEP GOSAIN, JM The Asst. Commissioner of Vs. M/s. Vibhadeep Investment & Income Tax-3(3), Room Trading Ltd., Mafatlal House, No.609, 6th Floor, Aayakar H. T. Parekh Marg, Backbay Bhavan, M. K. Road, Reclamation, Mumbai 400 Mumbai 400 020 020 PAN: AAACV 1946 M Appellant .. Respondent C. O. No.155/Mum/2013 (In ITA No.4466/Mum/2012- AY: 2008-09) M/s. Vibhadeep Investment & Vs. The Asst. Commissioner Trading Ltd., Mafatlal House, H. of Income Tax-3(3), Room No.609, 6th Floor, T. Parekh Marg, Backbay Reclamation, Mumbai 40…

M/S. R.G. Scientific Enterprises Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal is partly allowed for statistical purpose

ITA 1246/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jan 2016AY 2009-10

Bench: Shri Inturi Rama Rao & Smt Suchitra Kamblei.T.A .No.-1246/Del/2013 (Assessment Year-2009-10)

Section 115Section 115JSection 41(1)

…he Supreme Court. Vide order dated 24th July 2009. Reliance is also placed on the following judgments:- • Mumbai High Court in the case of Mahindra and Mahindra Ltd. 261 ITR 501 (Bom) • Cochin ITAT in the case of Accelerated Freeze & Drying Co. Ltd. Vs. DCIT 31 SOT 442 • Delhi ITAT in the case of CIT Vs. Rollatainers Ltd. in ITA No. 3800/Del/2009 • Mumbai ITAT in the case of Cipla Investments Ltd. Vs. ITO in ITA No. 1996/Mum/2008 33 SOT 317 6. The DR relied upon the Assessment order as well as the order of the Ld. CIT(A) and submitted that the orders passed by the authorities are just and proper. 7. We have pe…