Asstt. CIT v. MicroLabs Ltd.

64 Taxmann.com 199Supreme Court of India2015#12902 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also reported as

237 Taxmann 74

Issues it is cited on

section 80absection 80hsection 80hhcsection 80hhdeduction under section 80iasection 251(2)section 80aeligible businesssection 80iasection 80igross total incomesection 251

Judgments citing Asstt. CIT v. MicroLabs Ltd.

M/S Allahdad Tannery, Kanpur vs. Dy. Commissioner of Income Tax-I, Kanpur

ITA 620/LKW/2016[2004-05]Status: DisposedITAT Lucknow20 Aug 2025AY 2004-05
Section 143(1)Section 143(2)Section 801BSection 80HSection 80ISection 8O

…आयकर अपीलीय अधिकरण 'बी' न्यायपीठ, लखनऊ। IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW श्री कुल भारत, उपाध्यक्ष एवं श्री निखिल चौधरी, लेखा सदस्य के समछ BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER आयकर अपील सं/ ITA No.620/LKW/2016 निर्धारण वर्ष/ Assessment Year: 2004-05 M/s Allahdad Tannery 99/85A, Jajmau, Kanpur- 208010. PAN:AAEFA9951C अपीलार्थी/(Appellant) अपीलार्थी कि और से/Appellant by: प्रत्यर्थी कि और से /Respondent by: सुनवाई कि तारीख / Date of hearing: घोषणा कि तारीख / Date of pronouncement: V. DCIT-1 Kanpur प्रत्यर्थी/(Respondent) Shri Ashish Jaiswa…

Inox India Limited, Vadodara vs. The ACIT, Circle-1(2) Now Circle-1(1)(1), Vadodara

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

ITA 524/AHD/2023[2004-05]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2004-05

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Waghe Prasad Rao, Sr. DR
Section 251Section 251(2)Section 801A(9)Section 801HSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER, I.T.A. Nos.521& 522/Ahd/2023 (Assessment Years: 2000-2001 & 2002-2003) Inox India Limited, Vs. Deputy Commissioner of 9th Floor, KP Platina, Income Tax, Racecourse, Circle-1, Vadodara-390007. (Now Circle-1(1)(1)) Vadodara. [PAN No.AAACI4416P] And I.T.A. Nos.523 & 524/Ahd/2023 (Assessment Years: 2003-2004 & 2004-2005) Inox India Limited, Vs. Assistant Commissioner of 9th Floor, KP Platina, Income Tax, Racecourse, Circle-1(2), Vadodara-390007. (Now Circle-1(1)(1)) Vadodara. [PA…

Inox India Limited, Vadodara vs. The ACIT, Circle-1(2) Now Circle-1(1)(1), Vadodara

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

ITA 523/AHD/2023[2003-04]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2003-04

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Waghe Prasad Rao, Sr. DR
Section 251Section 251(2)Section 801A(9)Section 801HSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER, I.T.A. Nos.521& 522/Ahd/2023 (Assessment Years: 2000-2001 & 2002-2003) Inox India Limited, Vs. Deputy Commissioner of 9th Floor, KP Platina, Income Tax, Racecourse, Circle-1, Vadodara-390007. (Now Circle-1(1)(1)) Vadodara. [PAN No.AAACI4416P] And I.T.A. Nos.523 & 524/Ahd/2023 (Assessment Years: 2003-2004 & 2004-2005) Inox India Limited, Vs. Assistant Commissioner of 9th Floor, KP Platina, Income Tax, Racecourse, Circle-1(2), Vadodara-390007. (Now Circle-1(1)(1)) Vadodara. [PA…

Inox India Limited, Vadodara vs. The ACIT, Circle-1(2) Now Circle- 1(1)(1), Vadodara

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

ITA 522/AHD/2023[2002-03]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2002-03

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Waghe Prasad Rao, Sr. DR
Section 251Section 251(2)Section 801A(9)Section 801HSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER, I.T.A. Nos.521& 522/Ahd/2023 (Assessment Years: 2000-2001 & 2002-2003) Inox India Limited, Vs. Deputy Commissioner of 9th Floor, KP Platina, Income Tax, Racecourse, Circle-1, Vadodara-390007. (Now Circle-1(1)(1)) Vadodara. [PAN No.AAACI4416P] And I.T.A. Nos.523 & 524/Ahd/2023 (Assessment Years: 2003-2004 & 2004-2005) Inox India Limited, Vs. Assistant Commissioner of 9th Floor, KP Platina, Income Tax, Racecourse, Circle-1(2), Vadodara-390007. (Now Circle-1(1)(1)) Vadodara. [PA…

Inox India Limited, Vadodara vs. The DCIT, Circle-1 Now Circle 1(1)(1), Vadodara

In the result, the appeal of the assessee is partly allowed for assessment year 2000-2001 and other years before us, on the above two issues which were argued before us

ITA 521/AHD/2023[2000-01]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2000-01

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Waghe Prasad Rao, Sr. DR
Section 251Section 251(2)Section 801A(9)Section 801HSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER, I.T.A. Nos.521& 522/Ahd/2023 (Assessment Years: 2000-2001 & 2002-2003) Inox India Limited, Vs. Deputy Commissioner of 9th Floor, KP Platina, Income Tax, Racecourse, Circle-1, Vadodara-390007. (Now Circle-1(1)(1)) Vadodara. [PAN No.AAACI4416P] And I.T.A. Nos.523 & 524/Ahd/2023 (Assessment Years: 2003-2004 & 2004-2005) Inox India Limited, Vs. Assistant Commissioner of 9th Floor, KP Platina, Income Tax, Racecourse, Circle-1(2), Vadodara-390007. (Now Circle-1(1)(1)) Vadodara. [PA…

Atlas Metal Processors P Ltd., Chennai vs. ACIT Corporate Circle 1(1), Chennai

In the result, the assessee’s appeals for the assessment years

ITA 1995/CHNY/2018[2004-05]Status: DisposedITAT Chennai03 Oct 2019AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. P. Muthushankar, JCIT
Section 80Section 801ASection 80HSection 80ISection 80l

…आयकर अपील"य अ"धकरण ,’ बी (SMC) ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1994 & 1995/Chny/2018 "नधा"रण वष"/Assessment Years : 2001-02 & 2004-05 M/s. Atlas Metal Processors P. Ltd., Assistant Commissioner of Income 29/69, Eldams Road, Vs. Tax, Teynampet, Corporate Circle 1(1), Chennai – 600 018. Chennai. [PAN: AAACA 7401Q] (#$यथ&/Respondent) (अपीलाथ"/Appellant) : Shri. M. Karunakaran, Advocate अपीला…

Atlas Metal Processors P Ltd., Chennai vs. ACIT Corporate Circle 1(1), Chennai

In the result, the assessee’s appeals for the assessment years

ITA 1994/CHNY/2018[2001-02]Status: DisposedITAT Chennai03 Oct 2019AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. P. Muthushankar, JCIT
Section 80Section 801ASection 80HSection 80ISection 80l

…आयकर अपील"य अ"धकरण ,’ बी (SMC) ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1994 & 1995/Chny/2018 "नधा"रण वष"/Assessment Years : 2001-02 & 2004-05 M/s. Atlas Metal Processors P. Ltd., Assistant Commissioner of Income 29/69, Eldams Road, Vs. Tax, Teynampet, Corporate Circle 1(1), Chennai – 600 018. Chennai. [PAN: AAACA 7401Q] (#$यथ&/Respondent) (अपीलाथ"/Appellant) : Shri. M. Karunakaran, Advocate अपीला…

M/S. Indagro Foods Ltd., Mumbai vs. ACIT - (OSD) 2(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7342/MUM/2008[2003-2004]Status: DisposedITAT Mumbai26 Apr 2019AY 2003-2004

Bench: Shri Pawan Singh & Shri N.K. Pradhan

For Appellant: Shri Percy Pardiwala, with Ms. Vasanti PatelFor Respondent: Shri Chaitnya Anjaria and Sh. Manoj Kumar Singh (Sr.DR’s)
Section 254(1)Section 80HSection 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA No. 7343/Mum/2008 (Assessment Year 2004-05) M/s Indagro Foods Ltd., ACIT (OSD)-2(1), Allana House, 4 J.A. Allana Aayakar Bhavan, M.K. Road, Vs. Marg, Kolaba, Mumbai-400020. Mumbai-400001. PAN: AAACI6584Q Appellant Respondent Appellant by : Shri Percy Pardiwala, with Ms. Vasanti Patel & Shri Apurva Shah (AR) Respondent by : Shri Chaitnya Anjaria and Sh. Manoj Kumar Singh (Sr.DR’s) Date of Hearing : 12.04.2018 Date of Pronouncement : 26.04.2019 ORDER UNDER SECTION 254(1)…

Asstt. CIT v. MicroLabs Ltd. (64 Taxmann.com 199) — Cited in 8 Judgments | BharatTax