ACIT v. Hindustan Mint

119 ITD 107Income Tax Appellate Tribunal2009#18798 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2019.

Judgments citing ACIT v. Hindustan Mint

ACIT, New Delhi vs. M/S. Eastern Medikit Ltd., New Delhi

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

ITA 2259/DEL/2015[2001-02]Status: DisposedITAT Delhi21 Feb 2019AY 2001-02

Bench: Sh.H.S.Sidhu & Sh. N. K. Billaiyaassessment Year: 2001-02

Section 115Section 143Section 271Section 80Section 80H

…in of business before computing relief under section 80 HHC. After this decision of the Hon’ble Madras High Court in the case of SCM Creations (surpa), Hon’ble ITAT, Special Bench, Delhi in the case of ACIT Vs. Hindustan Mint & Agro Products Pvt. Ltd. ( 2009) 119 ITD 107 held that deduction to be allowed under provisions of Chapter VI-A with heading ‘C’ (section 80 HHC, etc.) is to be reduced by an amount of deduction allowed under section 80 IA/ 80IB of the Income Tax Act, 1961. The aforesaid decision of the special bench of Hon’ble ITAT was affirmed by Hon’ble High Court of Delhi in the case of Great Eastern Ex…

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

In the result, the appeal of the Revenue is dismissed

ITA 5426/DEL/2011[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 143(2)Section 143(3)Section 250(6)Section 263Section 271(1)(c)

…er it is a case on concealment of income nor that of furnishing of inaccurate particulars of income. This issue has been adjudicated by various courts in different manner. The special bench of ITAT in the case of ACIT vs. Hindustan Mint and agro products ltd. 119 ITD 107 decided the issue against the assessee. This issue went up to the supreme court and the Hon’ble has delivered divergent judgment on this issue and now the matter have been referred to the larger bench of supreme court .If divergent views can come from the apex court it clearly shows that the issue is highly debatable and in such a case the assess…

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

In the result, the appeal of the Revenue is dismissed

ITA 4478/DEL/2011[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 143(2)Section 143(3)Section 250(6)Section 263Section 271(1)(c)

…er it is a case on concealment of income nor that of furnishing of inaccurate particulars of income. This issue has been adjudicated by various courts in different manner. The special bench of ITAT in the case of ACIT vs. Hindustan Mint and agro products ltd. 119 ITD 107 decided the issue against the assessee. This issue went up to the supreme court and the Hon’ble has delivered divergent judgment on this issue and now the matter have been referred to the larger bench of supreme court .If divergent views can come from the apex court it clearly shows that the issue is highly debatable and in such a case the assess…

L T Overseas Ltd., Gurgaon vs. CIT (Appeals)- VII, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4191/DEL/2011[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 143(2)Section 143(3)Section 250(6)Section 263Section 271(1)(c)

…er it is a case on concealment of income nor that of furnishing of inaccurate particulars of income. This issue has been adjudicated by various courts in different manner. The special bench of ITAT in the case of ACIT vs. Hindustan Mint and agro products ltd. 119 ITD 107 decided the issue against the assessee. This issue went up to the supreme court and the Hon’ble has delivered divergent judgment on this issue and now the matter have been referred to the larger bench of supreme court .If divergent views can come from the apex court it clearly shows that the issue is highly debatable and in such a case the assess…

ACIT v. Hindustan Mint (119 ITD 107) — Cited in 4 Judgments | BharatTax