ACIT v. Meridian Impex

37 Taxmann.com 22Reported decision2013#12702 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2021.

Judgments citing ACIT v. Meridian Impex

Deputy Commissioner of Income Tax, Circle-2(3), Surat vs. M/S. Regent Corporation, Surat

In the result, the appeal of the Revenue is dismissed

ITA 190/SRT/2017[2010-11]Status: DisposedITAT Surat20 Sept 2021AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Dy.Commissioner Of Income- M/S Regent Corporation, Tax, Circle-2(3),Room No.612, Regent Residency, Near Vs Aaykar Bhavan,Majura Gate, Saurabh Society, Pal, Surat-395001 Surat-395009 Pan : Aaofm 0193 J Revenue / Appellant Assessee /Respondent

Section 142(1)Section 143(3)Section 147Section 148Section 254(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Dy.Commissioner of Income- M/s Regent Corporation, tax, Circle-2(3),Room No.612, Regent Residency, Near Vs Aaykar Bhavan,Majura Gate, Saurabh Society, Pal, Surat-395001 Surat-395009 PAN : AAOFM 0193 J Revenue / appellant Assessee /respondent Assessee by Shri Sapnesh Sheth, C.A Revenue by Ms. Anupama Singla – Sr-DR Date of hearing 20.09.2021 Date of pronouncement 20.09.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL ME…

The ITO, Ward-8(3), Surat vs. M/S. Pramukh International, Surat

In the result the appeal filed by the revenue is dismissed

ITA 663/SRT/2018[2010-11]Status: DisposedITAT Surat29 Jul 2021AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10ASection 254(1)Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 602-603/SRT/2018 & ITA No.662-663/SRT/2018 (AYs 2009-10 & 2010-11) (Hearing in Virtual Court) Assistant Commissioner of Pramukh International Income-tax, Ciurcle-1(2), 101, Yogi Estate, Vs Room No.213, 2nd Floor, Sarthi Industries, Ayakar Bhavan, Vasta Devi Road, Majura Gate, Katargam Road, Surat-395001 Surat PAN : AAJFP 0695 F Revenue / appellant Assessee /respondent Assessee by ShriMehul R. Shah, C.A Revenue by Shri Sreenivas T. Bidari, CIT –DR& Shri Sita Ram Meen…

The ACIT, Circle-1(2), Surat vs. M/S. Pramukh International, Surat

In the result the appeal filed by the revenue is dismissed

ITA 662/SRT/2018[2009-10]Status: DisposedITAT Surat29 Jul 2021AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10ASection 254(1)Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 602-603/SRT/2018 & ITA No.662-663/SRT/2018 (AYs 2009-10 & 2010-11) (Hearing in Virtual Court) Assistant Commissioner of Pramukh International Income-tax, Ciurcle-1(2), 101, Yogi Estate, Vs Room No.213, 2nd Floor, Sarthi Industries, Ayakar Bhavan, Vasta Devi Road, Majura Gate, Katargam Road, Surat-395001 Surat PAN : AAJFP 0695 F Revenue / appellant Assessee /respondent Assessee by ShriMehul R. Shah, C.A Revenue by Shri Sreenivas T. Bidari, CIT –DR& Shri Sita Ram Meen…

The ACIT, Circle-1(2), Surat vs. M/S. Pramukh International, Surat

In the result the appeal filed by the revenue is dismissed

ITA 603/SRT/2018[2010-11]Status: DisposedITAT Surat29 Jul 2021AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10ASection 254(1)Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 602-603/SRT/2018 & ITA No.662-663/SRT/2018 (AYs 2009-10 & 2010-11) (Hearing in Virtual Court) Assistant Commissioner of Pramukh International Income-tax, Ciurcle-1(2), 101, Yogi Estate, Vs Room No.213, 2nd Floor, Sarthi Industries, Ayakar Bhavan, Vasta Devi Road, Majura Gate, Katargam Road, Surat-395001 Surat PAN : AAJFP 0695 F Revenue / appellant Assessee /respondent Assessee by ShriMehul R. Shah, C.A Revenue by Shri Sreenivas T. Bidari, CIT –DR& Shri Sita Ram Meen…

The ACIT, Circle-1(2), Surat vs. M/S. Pramukh International, Surat

In the result the appeal filed by the revenue is dismissed

ITA 602/SRT/2018[2009-10]Status: DisposedITAT Surat29 Jul 2021AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10ASection 254(1)Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 602-603/SRT/2018 & ITA No.662-663/SRT/2018 (AYs 2009-10 & 2010-11) (Hearing in Virtual Court) Assistant Commissioner of Pramukh International Income-tax, Ciurcle-1(2), 101, Yogi Estate, Vs Room No.213, 2nd Floor, Sarthi Industries, Ayakar Bhavan, Vasta Devi Road, Majura Gate, Katargam Road, Surat-395001 Surat PAN : AAJFP 0695 F Revenue / appellant Assessee /respondent Assessee by ShriMehul R. Shah, C.A Revenue by Shri Sreenivas T. Bidari, CIT –DR& Shri Sita Ram Meen…

Assistant Commissioner of Income Tax, Circle-1(2), Surat vs. M/S Raivat Impex, Surat

In the result, the appeal of the Revenue is dismissed

ITA 56/SRT/2018[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A. No.56/Srt/2018 "नधा"रणवष"/Assessment Year : 2014-15 The Assistant Commissioner Of Vs. M/S. Raivat Impex, Income Tax, Circle-1(2), Surat. 7/Cravi Chhaya Apartment, Opp. Lourdes Convent School, Athwalines, Surat-395 007. [Pan: Aamfr 8558 G] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Kiran K. Shah-Ar राज"वक"ओरसे /Revenue By Shri Om Prakash Singh – Cit(Dr)

Section 10ASection 80Section 80I

…ACIT, Circle -1(2), Surat Vs. Raivat Impex/ITA No.56/SRT/2018 : A.Y.2014-15 Page 1 of 6 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A. No.56/SRT/2018 "नधा"रणवष"/Assessment Year : 2014-15 The Assistant Commissioner of Vs. M/s. Raivat Impex, Income Tax, Circle-1(2), Surat. 7/Cravi Chhaya Apartment, Opp. Lourdes Convent School, Athwalines, Surat-395 007. [PAN: AAMFR 8558 G] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Kiran K. Shah-AR राज"वक"ओरसे /Revenue…

Assistant Commissioner of Income Tax, Circle-1(2), Surat vs. M/S Arav Diamond, Surat

In the result, the appeal of the Revenue is dismissed

ITA 240/SRT/2018[2012-13]Status: DisposedITAT Surat15 May 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.240/Srt/2018: िनधा"रण वष"/Assessment Year: 2012-13 Assistant Commissioner Of Income V. M/S. Arav Diamond, Tax, Circle- 1(2) Surat Plot No. 139, Surat Special Economic Zone, Sachin, Surat 395001 अपीलाथ" Appellant ""यथ"/Respondent

Section 10ASection 80

…ACIT 1(2) Surat v. Arav Diamond /I.T.A. No.240/SRT/2018/A.Y.12-13 Page 1 of 4 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.240/SRT/2018: िनधा"रण वष"/Assessment Year: 2012-13 Assistant Commissioner of Income V. M/s. Arav Diamond, Tax, Circle- 1(2) Surat Plot No. 139, Surat Special Economic Zone, Sachin, Surat 395001 अपीलाथ" Appellant ""यथ"/Respondent Ms. Mitali Shah CA, िनधा"रती क" ओर से Assessee by Shri Deven Kapadia CA Shri Prasoon Kabra, Sr. D.R. राज"व क" ओर स…

M/S. Gandhinagar Telerads, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

ITA 3184/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad15 Nov 2018AY 2011-12

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No.3184/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2011-12) M/S. Gandhinagar Telerads Ito, बनाम/ 314, Mangal Murti Park, Ward – 2, Vs. Sector – 8, Gandhinagar. Gandhinagar – 382 008 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfg 9008 P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Bandish Soparkar, A.R. Shri Mudit Nagpal, Sr. D.R. ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: 26/09/2018
Section 10ASection 10A(7)Section 234BSection 271(1)(c)Section 40

…e income of the firm but the respective partners had to pay taxes on such income. This modus operand itself suggests that Appellant has clearly evaded taxes. Similar issue was decided by jurisdictional Rajkot ITAT in the case of ACIT vs. Meridian Impex [2013] 37 Taxmann.com 22 wherein it is held as under: "Section 10B exempts from tax any profit and gain derived by a 100% Export Oriented Undertaking from the export of articles or things or computer software subject to the fulfilment of conditions stipulated in section 10B The profits and gains eligible for exemption under section 10B can neither be artificial no…