CIT v. AICAM Engineering Pvt. Ltd.

336 ITR 294High Court2011#24558 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 358,351 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. AICAM Engineering Pvt. Ltd.

Ayoki Fabricon Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 1608/PUN/2015[2008-09]Status: DisposedITAT Pune20 Nov 2018AY 2008-09

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 32(1)(iia)Section 80H

…in the manufacture of articles, the fresh claim raised by the ld. AR deserves the fate of rejection. We order accordingly. 9. The reliance of the ld. AR on the judgment of Hon’ble Madras High Court in the case of CIT Vs. AICAM Engineering Pvt. Ltd. (2011) 336 ITR 294 (Mad.) is misplaced. In that case, the assessee used to produce raw materials, manufacture and supply and erection of various public undertakings, several industrial equipments comprising boilers and piping systems etc. It was under those circumstances that the benefit of section 32A of the Act was allowed by treating that assessee as an ‘in…

Ayoki Fabricon Private Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 11/PUN/2015[2011-12]Status: DisposedITAT Pune20 Nov 2018AY 2011-12

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 32(1)(iia)Section 80H

…in the manufacture of articles, the fresh claim raised by the ld. AR deserves the fate of rejection. We order accordingly. 9. The reliance of the ld. AR on the judgment of Hon’ble Madras High Court in the case of CIT Vs. AICAM Engineering Pvt. Ltd. (2011) 336 ITR 294 (Mad.) is misplaced. In that case, the assessee used to produce raw materials, manufacture and supply and erection of various public undertakings, several industrial equipments comprising boilers and piping systems etc. It was under those circumstances that the benefit of section 32A of the Act was allowed by treating that assessee as an ‘in…

Ayoki Fabricon Private Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 1723/PUN/2014[2010-11]Status: DisposedITAT Pune20 Nov 2018AY 2010-11

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 32(1)(iia)Section 80H

…in the manufacture of articles, the fresh claim raised by the ld. AR deserves the fate of rejection. We order accordingly. 9. The reliance of the ld. AR on the judgment of Hon’ble Madras High Court in the case of CIT Vs. AICAM Engineering Pvt. Ltd. (2011) 336 ITR 294 (Mad.) is misplaced. In that case, the assessee used to produce raw materials, manufacture and supply and erection of various public undertakings, several industrial equipments comprising boilers and piping systems etc. It was under those circumstances that the benefit of section 32A of the Act was allowed by treating that assessee as an ‘in…

CIT v. AICAM Engineering Pvt. Ltd. (336 ITR 294) — Cited in 3 Judgments | BharatTax