Camiceria Apparels India (P.) Ltd. v. ACIT

103 Taxmann.com 238High Court2019#7627 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 10ASection 10AASection 115-OSection 143(3)Section 14ASection 8D

Issues it is cited on

convertible foreign exchangeddtcredit for tdssection 10aacomputer softwaresection 10atax deducted at sourcesection 10income from other sourcessection 115section 11opportunity of being heard

Judgments citing Camiceria Apparels India (P.) Ltd. v. ACIT

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

M/S. GENPACT INDIA,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal of the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6543/DEL/2016[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 10ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Circle 10 (1), vs. M/s. Genpact India, New Delhi. (now merged with Genpact India Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10 (1), (now merged with Genpact India New Delhi. Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri…

DCIT, NEW DELHI vs. M/S. GENPACT INDIA, GURGAON

In the result, the appeal of the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6415/DEL/2016[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 10ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Circle 10 (1), vs. M/s. Genpact India, New Delhi. (now merged with Genpact India Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10 (1), (now merged with Genpact India New Delhi. Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri…

M/S. GENPACT INDIA,GURGAON vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed for statistical purposes

ITA 6542/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER DCIT, Circle 10(1), vs. M/s. Genpact India, New Delhi. Genpact Tower, Sector Road, Sector-53, Phase-V, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10(1), Genpact Tower, New Delhi. Sector Road, Sector-53, Phase-V, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate REVENUE BY : Ms. Rishpal Bedi, CIT DR Date of Hearing : 25.09.2024 Da…

DCIT, NEW DELHI vs. M/S. GENPACT INDIA, GURGAON

In the result, assessee’s appeal is allowed for statistical purposes

ITA 6414/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER DCIT, Circle 10(1), vs. M/s. Genpact India, New Delhi. Genpact Tower, Sector Road, Sector-53, Phase-V, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10(1), Genpact Tower, New Delhi. Sector Road, Sector-53, Phase-V, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate REVENUE BY : Ms. Rishpal Bedi, CIT DR Date of Hearing : 25.09.2024 Da…

ACIT-24(1), MUMBAI vs. M/S. H K DESIGNS (INDIA) LLP, MUMBAI

The appeal of the assessee is allowed

ITA 2050/MUM/2023[2012-13]Status: DisposedITAT Mumbai09 Oct 2023AY 2012-13

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 10A

…1 ITA 2050/Mum/2023 H.K. Designs (India) LLP IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”,MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2050/Mum/2023 (Assessment year : 2012-13) The ACIT-24(1), Mumbai vs M/s H.K. Designs (India) LLP Room No.601, Piramal Chambers Unit 113, SDF IV, SEEPS-SEZ, Jeejeebhoy Lane, Lalbaug, Parel, Andheri (East), Mumbai-400 096 Mumbai-400 012 PAN : AAEFH0962N APPELLANT RESPONDENT Present for the Assessee Shri Nitesh Joshi z/w Shri Ashwin Kashinath Present for the Department Shri Biswanath Das – CIT DR Date of hearing 20…

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

ITA 2683/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 10BSection 143(3)Section 92E

…ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 2682/AHD/2016 & 2683/AHD/2016 Assessment Year: 2011-12 & 2012-13 DCIT, Circle-2(1)(1), Gujarat Microwax Pvt. Ltd., Ahmedabad 401 & 402, Sarthik Square, Vs. Near GNFC Tower, Bodakdev, Ahmedabad (Appellant / Revenue) (Respondent/ Assessee) PAN: AAACG 5593 P Revenue by Shri Mohd Usman, CIT-DR Assessee by Shri S.N. Soparkar, Senior Advocate, AR Date of Hearing 17.03.2022 Date of Pronouncement 15.06.2022…

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

ITA 2682/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2011-12

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 10BSection 143(3)Section 92E

…ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 2682/AHD/2016 & 2683/AHD/2016 Assessment Year: 2011-12 & 2012-13 DCIT, Circle-2(1)(1), Gujarat Microwax Pvt. Ltd., Ahmedabad 401 & 402, Sarthik Square, Vs. Near GNFC Tower, Bodakdev, Ahmedabad (Appellant / Revenue) (Respondent/ Assessee) PAN: AAACG 5593 P Revenue by Shri Mohd Usman, CIT-DR Assessee by Shri S.N. Soparkar, Senior Advocate, AR Date of Hearing 17.03.2022 Date of Pronouncement 15.06.2022…

DCIT CORPORATE CIRCLE 1, COIMBATORE vs. M/S SHARADHA TERRY PRODUCTS LTD, COIMBATORE

In the result, the appeal filed by the Revenue in ITA Nos

ITA 592/CHNY/2018[2010-11]Status: DisposedITAT Chennai05 Feb 2020AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1906, 592 & 1578/Chny/2018 "नधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Shri J.Pavitran Kumar, JCITFor Respondent: 05.02.2020
Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH: CHENNAI (CAMP AT COIMBATORE) "ी 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./ITA Nos.1906, 592 & 1578/Chny/2018 "नधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12 The Dy. Commissioner of Income Tax, M/s. Sharadha Terry Products Corporate Circle-1, Ltd., Coimbatore. Vs. No.8, Badrakaliamman Kovil Road, Nellithurai Post, Mettupalayam, Coimbatore – 641 305. [PAN: AADCS 0657H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.1324/Chny/…

DCIT CORPORATE CIRCLE 1, COIMBATORE vs. SHARADHA TERRY PRODUCTS LTD., COIMBATORE

In the result, the appeal filed by the Revenue in ITA Nos

ITA 1906/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2020AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1906, 592 & 1578/Chny/2018 "नधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Shri J.Pavitran Kumar, JCITFor Respondent: 05.02.2020
Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH: CHENNAI (CAMP AT COIMBATORE) "ी 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./ITA Nos.1906, 592 & 1578/Chny/2018 "नधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12 The Dy. Commissioner of Income Tax, M/s. Sharadha Terry Products Corporate Circle-1, Ltd., Coimbatore. Vs. No.8, Badrakaliamman Kovil Road, Nellithurai Post, Mettupalayam, Coimbatore – 641 305. [PAN: AADCS 0657H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.1324/Chny/…

DCIT CORPORATE CIRCLE 1, COIMBATORE vs. M/S SHARADHA TERRY PRODUCTS LTD, COIMBATORE

In the result, the appeal filed by the Revenue in ITA Nos

ITA 1578/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Feb 2020AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1906, 592 & 1578/Chny/2018 "नधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Shri J.Pavitran Kumar, JCITFor Respondent: 05.02.2020
Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH: CHENNAI (CAMP AT COIMBATORE) "ी 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./ITA Nos.1906, 592 & 1578/Chny/2018 "नधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12 The Dy. Commissioner of Income Tax, M/s. Sharadha Terry Products Corporate Circle-1, Ltd., Coimbatore. Vs. No.8, Badrakaliamman Kovil Road, Nellithurai Post, Mettupalayam, Coimbatore – 641 305. [PAN: AADCS 0657H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.1324/Chny/…

SHARADHA TERRY PRODUCTS LIMITED,METTUPALAYAM vs. DCIT CORPORATE CIRCLE 1, COIMBATORE

In the result, the appeal filed by the Revenue in ITA Nos

ITA 1324/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Feb 2020AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1906, 592 & 1578/Chny/2018 "नधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Shri J.Pavitran Kumar, JCITFor Respondent: 05.02.2020
Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH: CHENNAI (CAMP AT COIMBATORE) "ी 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./ITA Nos.1906, 592 & 1578/Chny/2018 "नधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12 The Dy. Commissioner of Income Tax, M/s. Sharadha Terry Products Corporate Circle-1, Ltd., Coimbatore. Vs. No.8, Badrakaliamman Kovil Road, Nellithurai Post, Mettupalayam, Coimbatore – 641 305. [PAN: AADCS 0657H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.1324/Chny/…

IG3 INFRA PVT. LTD.,CHENNAI vs. ACIT (OSD) CORPORATE RANGE 2, CHENNAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 770/CHNY/2019[2014-15]Status: DisposedITAT Chennai19 Aug 2019AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.770/Chny/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs The Acit(Osd), M/S. Ig3 Infra Pvt. Ltd., Chennai One, Pallavaram, Corporate Range – 2, Thoraipakkam 200 Feet Road, Chennai Thoraipakkam, Chennai – 600 097. Pan: Aabce2840C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10ASection 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी जॉज" माथन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.770/CHNY/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs The ACIT(OSD), M/s. IG3 Infra Pvt. Ltd., Chennai One, Pallavaram, Corporate Range – 2, Thoraipakkam 200 Feet Road, Chennai Thoraipakkam, Chennai – 600 097. PAN: AABCE2840C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent b…

Camiceria Apparels India (P.) Ltd. v. ACIT (103 Taxmann.com 238) — Cited in 14 Judgments | BharatTax