Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products v. Income Tax Officer

147 ITD 86Income Tax Appellate Tribunal2014#6533 most cited

What is Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products v. Income Tax Officer authority for?

An Income Tax Appellate Tribunal can verify if a product is distinct from its raw material by visiting the assessee's premises.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Also referred to as

Shree Veer Aromatic Herb Products v. Income Tax Officer · ITAT · 2014 · product vs raw material · market value · reconversion · verification · tribunal visit

Issues it is cited on

section 80ib(2)section 2(29ba)section 35acpreliminary expensesfirst proviso to section 147section 151(1)infrastructure facilitybeyond four yearsmaterial facts necessary for assessmentsection 80icsection 80ibkelvinator

Judgments citing Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products v. Income Tax Officer

Deputy Commissioner of Income Tax Circle 5 1, Bhopal, Bhopal Madhya Pradesh vs. Mapaex Remedies Pvt Ltd, Bhopal Madhya Pradesh

Appeals are dismissed

ITA 510/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…h Court) 3. CIT Vs. Delhi Press Patra Prakashan Ltd. [2013] 355 ITR 14 (Delhi High Court) 4. M/s. Hughes Communications India Ltd. Vs. DCIT (ITA No.2346/Del/2014 along with other appeals, dated 14.09.2021) 5. Shree Veer Aromatics Herbs Products Vs. ITO [2014] 147 ITD 86 (Delhi ITAT)] 6. ACIT Vs. M/s. LVP Foods Pvt. Ltd. (ITA No. 937/Del/2017). 7. M/s. Ace Multi Axes Systems Ltd. Vs. DCIT (ITA No. 477 of 2013) Page 39 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 8. DCIT Vs. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kolkata -…

Deputy Commissioner of Income Tax Circle - 5(1), Bhopal, Bhopal Madhya Pradesh vs. Mapaex Remedies Pvt Ltd, Bhopal Madhya Pradesh

Appeals are dismissed

ITA 509/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…h Court) 3. CIT Vs. Delhi Press Patra Prakashan Ltd. [2013] 355 ITR 14 (Delhi High Court) 4. M/s. Hughes Communications India Ltd. Vs. DCIT (ITA No.2346/Del/2014 along with other appeals, dated 14.09.2021) 5. Shree Veer Aromatics Herbs Products Vs. ITO [2014] 147 ITD 86 (Delhi ITAT)] 6. ACIT Vs. M/s. LVP Foods Pvt. Ltd. (ITA No. 937/Del/2017). 7. M/s. Ace Multi Axes Systems Ltd. Vs. DCIT (ITA No. 477 of 2013) Page 39 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 8. DCIT Vs. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kolkata -…

Deputy Commissioner of Income Tax, Circle -5(1), Bhopal, Madhya Pradesh vs. Mapaex Remedies Pvt. Ltd., Bhopal Madhya Pradesh

Appeals are dismissed

ITA 508/IND/2024[2012-13]Status: DisposedITAT Indore10 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…h Court) 3. CIT Vs. Delhi Press Patra Prakashan Ltd. [2013] 355 ITR 14 (Delhi High Court) 4. M/s. Hughes Communications India Ltd. Vs. DCIT (ITA No.2346/Del/2014 along with other appeals, dated 14.09.2021) 5. Shree Veer Aromatics Herbs Products Vs. ITO [2014] 147 ITD 86 (Delhi ITAT)] 6. ACIT Vs. M/s. LVP Foods Pvt. Ltd. (ITA No. 937/Del/2017). 7. M/s. Ace Multi Axes Systems Ltd. Vs. DCIT (ITA No. 477 of 2013) Page 39 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 8. DCIT Vs. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kolkata -…

Ms Mapaex Remedies Pvt Ltd, Bhopal vs. ACIT 2 (1) Bhopal, Bhopal Madhya Pradesh

Appeals are dismissed

ITA 489/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…h Court) 3. CIT Vs. Delhi Press Patra Prakashan Ltd. [2013] 355 ITR 14 (Delhi High Court) 4. M/s. Hughes Communications India Ltd. Vs. DCIT (ITA No.2346/Del/2014 along with other appeals, dated 14.09.2021) 5. Shree Veer Aromatics Herbs Products Vs. ITO [2014] 147 ITD 86 (Delhi ITAT)] 6. ACIT Vs. M/s. LVP Foods Pvt. Ltd. (ITA No. 937/Del/2017). 7. M/s. Ace Multi Axes Systems Ltd. Vs. DCIT (ITA No. 477 of 2013) Page 39 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 8. DCIT Vs. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kolkata -…

Ms Mapaex Remedies Pvt Ltd, Bhopal vs. ACIT 2 (1) Bhopal, Bhopal

Appeals are dismissed

ITA 486/IND/2024[2012-13 ]Status: DisposedITAT Indore10 Sept 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…h Court) 3. CIT Vs. Delhi Press Patra Prakashan Ltd. [2013] 355 ITR 14 (Delhi High Court) 4. M/s. Hughes Communications India Ltd. Vs. DCIT (ITA No.2346/Del/2014 along with other appeals, dated 14.09.2021) 5. Shree Veer Aromatics Herbs Products Vs. ITO [2014] 147 ITD 86 (Delhi ITAT)] 6. ACIT Vs. M/s. LVP Foods Pvt. Ltd. (ITA No. 937/Del/2017). 7. M/s. Ace Multi Axes Systems Ltd. Vs. DCIT (ITA No. 477 of 2013) Page 39 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 8. DCIT Vs. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kolkata -…

Mapaex Remedies Pvt Ltd, Bhopal vs. The DCIT -2- (1), Bhopal

Appeals are dismissed

ITA 444/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…h Court) 3. CIT Vs. Delhi Press Patra Prakashan Ltd. [2013] 355 ITR 14 (Delhi High Court) 4. M/s. Hughes Communications India Ltd. Vs. DCIT (ITA No.2346/Del/2014 along with other appeals, dated 14.09.2021) 5. Shree Veer Aromatics Herbs Products Vs. ITO [2014] 147 ITD 86 (Delhi ITAT)] 6. ACIT Vs. M/s. LVP Foods Pvt. Ltd. (ITA No. 937/Del/2017). 7. M/s. Ace Multi Axes Systems Ltd. Vs. DCIT (ITA No. 477 of 2013) Page 39 of 48 MAPAEX Remedies Pvt Ltd., Bhopal ITA Nos. 486, 444, 489/Ind/2024 & 508 to 510 for AYs 2012-13, 2016-17 & 2017-18 8. DCIT Vs. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kolkata -…

ACIT Circle-2(I), Bhopal vs. Mapaaex Remedies (P) Ltd., Bhopal

In the result, this appeal of revenue is dismissed

ITA 214/IND/2019[2014-15]Status: DisposedITAT Indore26 Dec 2022AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year 2014-15 Acit, Circle -2(1) Mapaaex Remedies Pvt. Ltd. Bhopal Hig-500, E-7, Arera Colony, Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan No. Aaecm 2274 P Revenue By Shri Ashish Porwal, Sr. Dr Revenue By Shri Sumit Nema, Sr. Adv & Gagan Tiwari, Adv. Date Of Hearing 17.11.2022 Date Of Pronouncement 26.12.2022

Section 143(2)Section 143(3)Section 153ASection 2Section 80Section 80I

…14 (Delhi High Court) Page 9 of 13 Mapaaex Remedies Pvt. Ltd. Assessment year 2014-15 4. M/s. Hughes Communications India Ltd. Vs. DCIT (ITA No.2346/Del/2014 along with other appeals, dated 14.09.2021) 5. Shree Veer Aromatics Herbs Products Vs. ITO [2014] 147 ITD 86 (Delhi ITAT)] 6. ACIT Vs. M/s. LVP Foods Pvt. Ltd. (ITA No. 937/Del/2017). 7. M/s. Ace Multi Axes Systems Ltd. Vs. DCIT (ITA No. 477 of 2013) 8. DCIT Vs. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kolkata - Trib.) 8. Learned Departmental Representative strongly relied upon the observations of learned Commissioner (Appeals). 9. We have…

M/S. Vimoni India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed, as indicated above

ITA 1510/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jul 2022AY 2010-11

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2010-11

Section 43BSection 80I

…h Court) 3. CIT Vs. Delhi Press Patra Prakashan Ltd. [2013] 355 ITR 14 (Delhi High Court) 4. M/s. Hughes Communications India Ltd. Vs. DCIT (ITA No.2346/Del/2014 along with other appeals, dated 14.09.2021) 5. Shree Veer Aromatics Herbs Products Vs. ITO [2014] 147 ITD 86 (Delhi ITAT)] 6. ACIT Vs. M/s. LVP Foods Pvt. Ltd. (ITA No. 937/Del/2017). 7. M/s. Ace Multi Axes Systems Ltd. Vs. DCIT (ITA No. 477 of 2013) 8. DCIT Vs. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kolkata –Trib.) 8. Learned Departmental Representative strongly relied upon the observations of learned Commissioner (Appeals). 9. We have…

DCIT CC 3(2) Cen RG 3, Mumbai vs. Vivek Mehrotra, Mumbai

In the result, both the appeals are partly allowed for statistical purposes

ITA 2171/MUM/2018[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2014-15 & Assessment Year: 2013-14

For Appellant: Shri Nitesh Joshi (AR)For Respondent: Shri Narendra Singh Janpangi (DR)
Section 132Section 139Section 153ASection 80I

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to…

DCIT CC 3(2) Cen RG 3, Mumbai vs. Vivek Mehrotra, Mumbai

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2175/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 May 2020AY 2010-11
Section 143(3)Section 80I

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to…

DCIT CC 3(2) Cen RG 3, Mumbai vs. Vivek Mehrotra, Mumbai

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2174/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12
Section 143(3)Section 80I

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to…

DCIT CC 3(2) Cen RG 3, Mumbai vs. Vivek Mehrotra, Mumbai

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2173/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 May 2020AY 2012-13
Section 143(3)Section 80I

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to…

ACIT, Cir-3(2), Gangtok, Sikkim vs. M/S Unicorn Industries, Sikkim

Appeal is partly allowed in above terms

ITA 48/KOL/2016[2010-2011]Status: DisposedITAT Kolkata25 Jan 2019AY 2010-2011

Bench: Sri S.S. Godara & Sri M. Balaganesh) Assessment Year: 2010-11

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

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants to…

D.C.I.T./A.C.I.T., Circle-3(2), Gangtok, Sikkim vs. M/S Unicorn Industries, Sikkim

Appeals are allowed

ITA 1965/KOL/2016[2011-12]Status: DisposedITAT Kolkata31 Aug 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

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

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants t…

D.C.I.T./A.C.I.T., Circle-3(2), Gangtok, Sikkim vs. M/S Unicorn Industries, Sikkim

Appeals are allowed

ITA 1964/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganesh

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

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants t…

D.C.I.T./A.C.I.T., Circle-3(2), Gangtok, Sikkim vs. M/S Unicorn Industries, Sikkim

Appeals are allowed

ITA 1963/KOL/2016[2008-09]Status: DisposedITAT Kolkata31 Aug 2018AY 2008-09

Bench: Shri S.S.Godara & Shri, M. Balaganesh

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

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants t…

D.C.I.T./A.C.I.T., Circle-3(2), Gangtok vs. M/S Unicorn Industries, Sikkim

Appeals are allowed

ITA 1962/KOL/2016[2007-08]Status: DisposedITAT Kolkata31 Aug 2018AY 2007-08

Bench: Shri S.S.Godara & Shri, M. Balaganesh

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

…l Fragrances 219 TM 28 (Mag) (Uttaranchal) (vi) CIT vs. Innovative Industries (Guj) I.T.A. No. 2570 of 2010 (vii) Income Tax Officer Udaipur vs. Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products vs. Income Tax Officer 147 ITD 86 (Del) (ix) Madhu Jayanti International Ltd. vs. DCIT 137 ITD 377 Kolkatta (SB) (x) Shree Bhavani Minerals vs. CIT, I.T.A. No.68/PNI/2013 (Goa) (xi) Fiberfill Engineers vs. ACIT, I.T.A. No.1853/Del/2015 (xii) Aspinwall & Co. Ltd. vs. CIT [2001] 251 ITR 323 (SC) 5.3 Learned counsel for the assessee vehemently contended that if this Tribunal wants t…

Arihant Tiles and Marbles (P) Ltd. 320 ITR 79 (SC) (viii) Shree Veer Aromatic Herb Products v. Income Tax Officer (147 ITD 86) — Cited in 17 Judgments | BharatTax