(b) CIT v. Emrald Jewel Industry P. Ltd.

53 DTR 263High Court2011#21043 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2016.

Judgments citing (b) CIT v. Emrald Jewel Industry P. Ltd.

ACIT 21(1), Mumbai vs. Choudhary Exports, Mumbai

The appeal of the Revenue is dismissed

ITA 7423/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Dec 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2010-11 Acit-21(1), M/S Choudhary Exports, Room No.116, 1St Floor, A-Block (Basement), बनाम/ Piramal Chambers, Parel, Shiv Sagar Estate, Vs. Mumbai-400012 Dr. A.B. Road, Worli, Mumbai-400018 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aacfc6777E Shri Rajat Mittal-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Rajan R. Vora

Section 143(3)Section 8Section 80I

…ssessee by a series of decisions as mentioned below: (a) Velayudhaswamy Spinning Mills Pvt. Ltd. vs. ACIT (2010) 231 CTR (Mad) :[2012] 340 ITR 477 (Mad) (High Court) (After considering Special Bench decision). (b) CIT vs. Emrald Jewel Industry P. Ltd. [2011] 53 DTR 263 (Mad) (High Court) (After considering the above decision) (c) M/s prashant Caterers vs. ITO ITA No. 4226/M/2011 decided on 6.02.2013 (Mumbai Tribunal) 11. Further, the Ld AR has mentioned that in the decisions of Hon'ble Madras High Court, the Special Bench decision in the case of “ACIT vs. Gold Mine Shares and Finance (P) Ltd.” 113 ITD 209 (SB),…

Asst CIT (OSD 8(2), Mumbai vs. Jayant Agro Organics Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5621/MUM/2014[2011-12]Status: DisposedITAT Mumbai30 Mar 2016AY 2011-12

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2011-12 Acit-8(2)(Osd), M/S Jayant Agro Organics R. No.218, Ltd. बनाम/ Aayakar Bhavan, Akhandanand, 38, Marok Vs. M.K. Road, Co-Op. Industrial Estate, Mumbai-400020 Off. M.V. Road, Sakinaka, Andheri (East), Mumbai-400059 Pan No.Aaacj7581Q (राज"व /Revenue) ("नधा"रती /Assessee)

Section 80I

ACIT (OSD) 8(2), Mumbai vs. Jayant Agro Organics Ltd, Mumbai

ITA 5056/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Feb 2016AY 2010-11

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2010-11 Dcit (Osd)-8(2), M/S. Jayant Agro Organics Room No.218, 2Nd Floor, Ltd., Aayakar Bhavan, 38, Marol Co-Op Industrial M.K. Road, Vs. Estate, Mumbai - 400020 Off. M.V. Road, Sakinaka, Andheri (E), Mumbai – 59 Pan: Aaacj 7581Q (Appellant) (Respondent) Present For: Assessee By : Shri Madhur Agarwal, A.R. Revenue By : Shri K. Mohandas, D.R. Date Of Hearing : 17.02.2016 Date Of Pronouncement : 24.02.2016

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri K. Mohandas, D.R

Section 80I

…ssessee by a series of decisions as mentioned below: (a) Velayudhaswamy Spinning Mills Pvt. Ltd. vs. ACIT (2010) 231 CTR (Mad) :[2012] 340 ITR 477 (Mad) (High Court) (After considering Special Bench decision). (b) CIT vs. Emrald Jewel Industry P. Ltd. [2011] 53 DTR 263 (Mad) (High Court) (After considering the above decision) (c) M/s prashant Caterers vs. ITO ITA No. 4226/M/2011 decided on 6.02.2013 (Mumbai Tribunal) 7 M/s. Jayant Agro Organics Ltd. 11. Further, the Ld AR has mentioned that in the decisions of Hon'ble Madras High Court, the Special Bench decision in the case of “ACIT vs. Gold Mine Shares and Fi…

Supreme Enterprises, Mumbai vs. Addl CIT 2(3), Mumbai

The appeal of the assessee is hereby allowed

ITA 8592/MUM/2011[2006-07]Status: DisposedITAT Mumbai16 Oct 2015AY 2006-07

Bench: Shri R.C. Sharma & Shri Sanjay Gargassessment Year: 2006-07 M/S. Supreme Enterprises, Addl. Cit 2(3), Ground Floor, Aayakar Bhavan, Regent Chamber, Vs. M.K. Road, 208, Nariman Point, Mumbai Mumbai – 400 021 Pan: Aaafs 7716D (Appellant) (Respondent) Present For: Assessee By : Shri S.M. Agrawal, A.R. Revenue By : Shri Ashwani Rai, (Inspector O & It ) On Behalf Of Sr. A.R. Shri Neil Philip, D.R. Date Of Hearing : 06.10.2015 Date Of Pronouncement : 16.10.2015 O R D E R

For Appellant: Shri S.M. Agrawal, A.RFor Respondent: Shri Ashwani Rai, (Inspector O & IT ) on behalf of Sr. A.R. Shri Neil Philip, D.

Section 80Section 801A(4)(iv)Section 80ISection 80i

…ssessee by a series of decisions as mentioned below: (a) Velayudhaswamy Spinning Mills Pvt. Ltd. vs. ACIT (2010) 231 CTR (Mad) :[2012] 340 ITR 477 (Mad) (High Court) (After considering Special Bench decision). (b) CIT vs. Emrald Jewel Industry P. Ltd. [2011] 53 DTR 263 (Mad) (High Court) (After considering the above decision) (c) M/s prashant Caterers vs. ITO ITA No. 4226/M/2011 decided on 6.02.2013 (Mumbai Tribunal) 3. Further, the Ld AR has mentioned that in the decisions of Hon'ble Madras High Court, the Special Bench decision in the case of ACIT vs. Gold 3 M/s. Supreme Enterprises Mine Shares and Finance…