CIT v. Deco De Trend

360 ITR 1High Court#15705 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2015 to 2022.

Judgments citing CIT v. Deco De Trend

The Assistant Commr. of Income Tax, Circle-3, Jamnagar vs. Akshar Metals, Jamnagar

In the result appeal of the Revenue is hereby dismissed

ITA 161/RJT/2016[2012-13]Status: DisposedITAT Rajkot31 May 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.246/Rjt/2015 िनधा"रण वष"/Asstt. Year: 2011-2012 & अपील सं./Ita No.161/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., M/S Akshar Metals, Circle-3, Vs. Geetanjali, Jamnagar. Summair Club Road, 2, Hathi Colony, Jamnagar. Pan: Aapfa6505K

For Appellant: Ms Bhavna Yashroy, CIT.D.RFor Respondent: Shri Mehul Ranpura, A.R
Section 10A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER अपील सं./ITA No.246/Rjt/2015 िनधा"रण वष"/Asstt. Year: 2011-2012 & अपील सं./ITA No.161/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., M/s Akshar Metals, Circle-3, Vs. Geetanjali, Jamnagar. Summair Club Road, 2, Hathi Colony, Jamnagar. PAN: AAPFA6505K (Applicant) (Respondent) Revenue by : Shri Mehul Ranpura, A.R Assessee by : Ms Bhavna Yashroy, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 09…

The Assistant Commr. of Income Tax, Circle-3, Jamnagar vs. M/S Akshar Metals, Jamnagar

In the result appeal of the Revenue is hereby dismissed

ITA 246/RJT/2015[2011-12]Status: DisposedITAT Rajkot31 May 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.246/Rjt/2015 िनधा"रण वष"/Asstt. Year: 2011-2012 & अपील सं./Ita No.161/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., M/S Akshar Metals, Circle-3, Vs. Geetanjali, Jamnagar. Summair Club Road, 2, Hathi Colony, Jamnagar. Pan: Aapfa6505K

For Appellant: Ms Bhavna Yashroy, CIT.D.RFor Respondent: Shri Mehul Ranpura, A.R
Section 10A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER अपील सं./ITA No.246/Rjt/2015 िनधा"रण वष"/Asstt. Year: 2011-2012 & अपील सं./ITA No.161/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., M/s Akshar Metals, Circle-3, Vs. Geetanjali, Jamnagar. Summair Club Road, 2, Hathi Colony, Jamnagar. PAN: AAPFA6505K (Applicant) (Respondent) Revenue by : Shri Mehul Ranpura, A.R Assessee by : Ms Bhavna Yashroy, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 09…

ITO, New Delhi vs. M/S. Art Beauty Exports, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 924/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Nov 2015AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…and output obtained was also tea. On the aforesaid facts, after careful examination of the statutory provisions, it was held that assessee is engaged in manufacturing and hence entitled to deduction. iii. That in the case of CIT v. Deco De Trend reported in 360 ITR 1 (Mad.) (Pg. 21 - 26), wherein assessee was engaged in the business of the export of handicraft items of dried flowers and parts of plants. On going through the nature of activity undertaken, the Assessing Authority came to the conclusion that there was no manufacturing activity done, as had been claimed by the assessee. Aforesaid finding of the AO…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5703/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…and output obtained was also tea. On the aforesaid facts, after careful examination of the statutory provisions, it was held that assessee is engaged in manufacturing and hence entitled to deduction. iii. That in the case of CIT v. Deco De Trend reported in 360 ITR 1 (Mad.) (Pg. 21 - 26), wherein assessee was engaged in the business of the export of handicraft items of dried flowers and parts of plants. On going through the nature of activity undertaken, the Assessing Authority came to the conclusion that there was no manufacturing activity done, as had been claimed by the assessee. Aforesaid finding of the AO…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5702/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…and output obtained was also tea. On the aforesaid facts, after careful examination of the statutory provisions, it was held that assessee is engaged in manufacturing and hence entitled to deduction. iii. That in the case of CIT v. Deco De Trend reported in 360 ITR 1 (Mad.) (Pg. 21 - 26), wherein assessee was engaged in the business of the export of handicraft items of dried flowers and parts of plants. On going through the nature of activity undertaken, the Assessing Authority came to the conclusion that there was no manufacturing activity done, as had been claimed by the assessee. Aforesaid finding of the AO…

M/S. Art Beauty Export, New Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 2531/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Nov 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…and output obtained was also tea. On the aforesaid facts, after careful examination of the statutory provisions, it was held that assessee is engaged in manufacturing and hence entitled to deduction. iii. That in the case of CIT v. Deco De Trend reported in 360 ITR 1 (Mad.) (Pg. 21 - 26), wherein assessee was engaged in the business of the export of handicraft items of dried flowers and parts of plants. On going through the nature of activity undertaken, the Assessing Authority came to the conclusion that there was no manufacturing activity done, as had been claimed by the assessee. Aforesaid finding of the AO…

CIT v. Deco De Trend (360 ITR 1) — Cited in 6 Judgments | BharatTax