CIT v. Arts and Crafts Exports

22 Taxmann.com 53High Court#6589 most cited

What is CIT v. Arts and Crafts Exports authority for?

The decision in CIT vs. Arts and Crafts Exports holds that the ruling in Liberty India cannot be applied to exemptions under Section 10AA, which is similar to Section 10BA.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

CIT v Arts and Crafts Exports · Section 10AA · Section 10BA · Liberty India · exemption · Bombay High Court · assessment · business · income

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 2(24)Section 57Section 57(iii)

Issues it is cited on

section 143(3)indiatotal incomebusinessinterest

Judgments citing CIT v. Arts and Crafts Exports

Marathi Bandhkam Vya vs. Ayik Association, Punevs.ITO, Exemption Ward-1(1), Pune

In the result, the appeal filed by the assessee is partly allowed

ITA 2310/PUN/2025[2018-19]Status: DisposedITAT Pune10 Feb 2026AY 2018-19
For Appellant: Shri Suhas P. BoraFor Respondent: Shri Milind Debaje (Virtual)
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2310/PUN/2025 िनधा"रण वष" / Assessment Year : 2018-19 Marathi Bandhkam Vs. ITO, Exemption, Ward- Vyavsayik Association, 1(1), Pune. 201, 2nd Floor, Prol Business Centre, Opp. Ratna Hospital Centre, Senapati Bapat Road, Pune- 411016. PAN : AACTM0747L Appellant Respondent Assessee by : Shri Suhas P. Bora Revenue by : Shri Milind Debaje (Virtual) Date of hearing : 17.11.2025 Date of pronouncement : 10.02.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This a…

Zydus Hospira Oncology Private Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 949/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R
Section 10ASection 10BSection 143(3)Section 263

…rtant in determining that export incentives should be included in the exemption calculation under Section 10AA. The assessee also drew the attention of Principal CIT to the decision of the Hon’ble Bombay High Court in the case of CIT vs. Arts & Craft Exports (22 Taxmann.com 53), where the Revenue had raised a similar issue based on Liberty India, but the learned Standing Counsel for the Department conceded in Court that the Liberty India decision did not apply to the facts of the case. In this case, the Tribunal held that the DEPB benefits were profits derived from export business and should be included for the p…

Zydus Hospira Oncology Private Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 948/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R
Section 10ASection 10BSection 143(3)Section 263

…rtant in determining that export incentives should be included in the exemption calculation under Section 10AA. The assessee also drew the attention of Principal CIT to the decision of the Hon’ble Bombay High Court in the case of CIT vs. Arts & Craft Exports (22 Taxmann.com 53), where the Revenue had raised a similar issue based on Liberty India, but the learned Standing Counsel for the Department conceded in Court that the Liberty India decision did not apply to the facts of the case. In this case, the Tribunal held that the DEPB benefits were profits derived from export business and should be included for the p…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

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

ITA 892/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

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

ITA 891/PUN/2017[2007-08]Status: DisposedITAT Pune20 Apr 2022AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

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

ITA 890/PUN/2017[2006-07]Status: DisposedITAT Pune20 Apr 2022AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Assistant Commissioner of Income-Tax, Circle - 4, Pune vs. M/S. Poona Club Ltd, Pune

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

ITA 1939/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

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

ITA 1238/PUN/2017[2012-13]Status: DisposedITAT Pune20 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

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

ITA 1237/PUN/2017[2011-12]Status: DisposedITAT Pune20 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

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

ITA 1235/PUN/2017[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

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

ITA 895/PUN/2017[2012-13]Status: DisposedITAT Pune20 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

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

ITA 894/PUN/2017[2011-12]Status: DisposedITAT Pune20 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Pune

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

ITA 893/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Poona Club Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

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

ITA 2242/PUN/2017[2014-15]Status: DisposedITAT Pune20 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Assistant Commissioner of Income-Tax, Circle - 4, Pune vs. M/S. Poona Club Ltd, Pune

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

ITA 2221/PUN/2017[2014-15]Status: DisposedITAT Pune20 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Poona Club Ltd., Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

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

ITA 1653/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

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

ITA 1236/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

CIT v. Arts and Crafts Exports (22 Taxmann.com 53) — Cited in 17 Judgments | BharatTax