ANBU Textiles v. ACIT

262 ITR 684Reported decision#13884 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2020.

Judgments citing ANBU Textiles v. ACIT

Assistant Commissioner of Income-Tax, Kolhapur vs. Vijaykumar Rajaram Shah, Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…e present appeal made a claim u/s 80IA(4) of the Act and in Sheth Developers Pvt. Ltd. made a claim of deduction u/s 80IB(10) of the Act. The Hon’ble Bombay High Court considered the Hon’ble Madras High Court’s judgement in the case of ANBU Textiles vs. ACIT, 262 ITR 684 where the deduction u/s 80IB of the Act was allowed while computing the undisclosed income for the block period in that case. Thus, the assessee is found eligible for claim of deduction on the income offered by the assessee during the search and seizure action u/s 132 of the Act. Thus, the CIT(A) found the assessee, being a contractor, constitute…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1247/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…e present appeal made a claim u/s 80IA(4) of the Act and in Sheth Developers Pvt. Ltd. made a claim of deduction u/s 80IB(10) of the Act. The Hon’ble Bombay High Court considered the Hon’ble Madras High Court’s judgement in the case of ANBU Textiles vs. ACIT, 262 ITR 684 where the deduction u/s 80IB of the Act was allowed while computing the undisclosed income for the block period in that case. Thus, the assessee is found eligible for claim of deduction on the income offered by the assessee during the search and seizure action u/s 132 of the Act. Thus, the CIT(A) found the assessee, being a contractor, constitute…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1246/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…e present appeal made a claim u/s 80IA(4) of the Act and in Sheth Developers Pvt. Ltd. made a claim of deduction u/s 80IB(10) of the Act. The Hon’ble Bombay High Court considered the Hon’ble Madras High Court’s judgement in the case of ANBU Textiles vs. ACIT, 262 ITR 684 where the deduction u/s 80IB of the Act was allowed while computing the undisclosed income for the block period in that case. Thus, the assessee is found eligible for claim of deduction on the income offered by the assessee during the search and seizure action u/s 132 of the Act. Thus, the CIT(A) found the assessee, being a contractor, constitute…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…e present appeal made a claim u/s 80IA(4) of the Act and in Sheth Developers Pvt. Ltd. made a claim of deduction u/s 80IB(10) of the Act. The Hon’ble Bombay High Court considered the Hon’ble Madras High Court’s judgement in the case of ANBU Textiles vs. ACIT, 262 ITR 684 where the deduction u/s 80IB of the Act was allowed while computing the undisclosed income for the block period in that case. Thus, the assessee is found eligible for claim of deduction on the income offered by the assessee during the search and seizure action u/s 132 of the Act. Thus, the CIT(A) found the assessee, being a contractor, constitute…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…e present appeal made a claim u/s 80IA(4) of the Act and in Sheth Developers Pvt. Ltd. made a claim of deduction u/s 80IB(10) of the Act. The Hon’ble Bombay High Court considered the Hon’ble Madras High Court’s judgement in the case of ANBU Textiles vs. ACIT, 262 ITR 684 where the deduction u/s 80IB of the Act was allowed while computing the undisclosed income for the block period in that case. Thus, the assessee is found eligible for claim of deduction on the income offered by the assessee during the search and seizure action u/s 132 of the Act. Thus, the CIT(A) found the assessee, being a contractor, constitute…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…e present appeal made a claim u/s 80IA(4) of the Act and in Sheth Developers Pvt. Ltd. made a claim of deduction u/s 80IB(10) of the Act. The Hon’ble Bombay High Court considered the Hon’ble Madras High Court’s judgement in the case of ANBU Textiles vs. ACIT, 262 ITR 684 where the deduction u/s 80IB of the Act was allowed while computing the undisclosed income for the block period in that case. Thus, the assessee is found eligible for claim of deduction on the income offered by the assessee during the search and seizure action u/s 132 of the Act. Thus, the CIT(A) found the assessee, being a contractor, constitute…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…e present appeal made a claim u/s 80IA(4) of the Act and in Sheth Developers Pvt. Ltd. made a claim of deduction u/s 80IB(10) of the Act. The Hon’ble Bombay High Court considered the Hon’ble Madras High Court’s judgement in the case of ANBU Textiles vs. ACIT, 262 ITR 684 where the deduction u/s 80IB of the Act was allowed while computing the undisclosed income for the block period in that case. Thus, the assessee is found eligible for claim of deduction on the income offered by the assessee during the search and seizure action u/s 132 of the Act. Thus, the CIT(A) found the assessee, being a contractor, constitute…

ANBU Textiles v. ACIT (262 ITR 684) — Cited in 7 Judgments | BharatTax