CIT v. Eastern Seafoods Exports (P.) Ltd.

215 ITR 64High Court1995#17224 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(1)Section 2(24)Section 250Section 28(iiia)Section 28(iiib)Section 28(iiic)Section 2(24)(xvii)Section 2(24)(xviii)

Judgments citing CIT v. Eastern Seafoods Exports (P.) Ltd.

Deputy Commissioner of Income Tax, Circle-1 Tirupur, Tirupur vs. Armstront Knitting Mills, Tirupur

In the result, the appeal filed by the Revenue is dismissed

ITA 1429/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Aug 2025AY 2019-20

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 1429/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

For Appellant: Shri S.B. Rajendra KumarFor Respondent: Shri Suraj Nahar, CA
Section 143(1)Section 2(24)Section 2(24)(xviii)Section 250

…that the issue is covered in favour of the assessee in assessee’s own case from assessment years 2011-12 to 2013-14 and other judicial pronouncements detailed below:- ii. Hon’ble Madras High Court in the case of CIT v Eastern Seafoods Exports (P.) Ltd. [1995] 215 ITR 64 iii. Hon’ble High Court of Jammu & Kashmir in the case of Shree Balaji Alloys & Ors. V CIT[2011] 333 ITR 335 iv. Hon’ble ITAT, Chennai in the case of M/s Eastman Exports Global Clothing Pvt. Ltd. v. Hon’ble CIT(A), NFAC in the case of K M KNIT WEAR, DIN & Order No : ITBA/NFAC/S/250/2021-22/1037187733(1) vi. Hon’ble ITAT, Chennai in the case of ACI…

Deputy Commissioner of Income Tax, Circle-1 Tirupur, Tiruppur vs. Armstrong Knitting Mills, Tirupur

In the result, the appeal filed by the Revenue is dismissed

ITA 1422/CHNY/2025[2018]Status: DisposedITAT Chennai01 Aug 2025

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 1422/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri S.B. Rajendra KumarFor Respondent: Shri Suraj Nahar, CA
Section 143(1)Section 2(24)Section 2(24)(xviii)Section 250

…that the issue is covered in favour of the assessee in assessee’s own case from assessment years 2011-12 to 2013-14 and other judicial pronouncements detailed below:- ii. Hon’ble Madras High Court in the case of CIT v Eastern Seafoods Exports (P.) Ltd. [1995] 215 ITR 64 iii. Hon’ble High Court of Jammu & Kashmir in the case of Shree Balaji Alloys & Ors. V CIT[2011] 333 ITR 335 iv. Hon’ble ITAT, Chennai in the case of M/s Eastman Exports Global Clothing Pvt. Ltd. v. Hon’ble CIT(A), NFAC in the case of K M KNIT WEAR, DIN & Order No : ITBA/NFAC/S/250/2021-22/1037187733(1) vi. Hon’ble ITAT, Chennai in the case of ACI…

Shah Originals vs. Commissioner of Income Tax 24 Mumbai

C.A. No.-002664-002664 - 2011Supreme Court21 Nov 2023

Bench: HON'BLE MR. JUSTICE S.V.N. BHATTI

Section 80

…m’ has a definite but narrow meaning. It cannot receive a flexible or wider connotation. 12 (2003) 5 SCC 590. 13 (2008) 2 SCC 202. 14 (1980) 121 ITR 951 (Bom). 15 (1982) 137 ITR 616 (Guj). 16 (1995) 215 ITR 64 (Mad). 17 (2003) 261 ITR 737 (Mad). 18 2003 SCC OnLine ITAT 25. 23 11. We have taken note of the construction/interpretation of the expression “derived from” adopted by this Court and a few High Courts as stated in the above-mentioned table—the expressions “derived from” and “since” are used in multiple instances in the Act. Unles…

Wns Global Services P.Ltd, Mumbai vs. DCIT Cir 14(3)(1), Mumbai

In the result, the appeals are partly allowed

ITA 2257/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Mar 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita No.2257/Mum/2017 Assessment Year : 2012 -13 Ita No.1955/Mum/2016 Assessment Year : 2011 -12

For Appellant: Shri Porus Kaka & Shri Manish KanthFor Respondent: Shri Kumar Sanjay & Smt. Kavita Kaushik
Section 10ASection 143(3)Section 144C(5)Section 263Section 32(1)Section 92C

…ply Co. Vs. CIT i 13 ITR 84 (SC) (b) CIT vs. Sterling Foods [1999] 237 ITR 579 (SC) (c) Pandian Chemicals Ltd. 262 ITR 278 (SC) 16.3 Also reliance is placed on the judgment of Hon'ble Madras High Court in the case of CIT vs. Eastern Sea Foods Exports P. Ltd. 215 ITR 64 (Mad.) Further, reliance is also placed on the judgment of Hon'ble Madras High Court in the case of India Cement International Vs. ITO [2009], 185 Taxman 51 (Mad.)., which has been followed by Hon'ble ITAT Mumbai in the case of Larsen & Tubro Infotech Limited Vs DCIT (2012) 19 ITR(Trib) 361 (Mum 'G' Bench). 16.4 On the same issue, the Hon'ble Mum…

Wns Global Services P. Ltd, Mumbai vs. DCIT Cir 14(3)(1), Mumbai

In the result, the appeals are partly allowed

ITA 1955/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Mar 2020AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita No.2257/Mum/2017 Assessment Year : 2012 -13 Ita No.1955/Mum/2016 Assessment Year : 2011 -12

For Appellant: Shri Porus Kaka & Shri Manish KanthFor Respondent: Shri Kumar Sanjay & Smt. Kavita Kaushik
Section 10ASection 143(3)Section 144C(5)Section 263Section 32(1)Section 92C

…ply Co. Vs. CIT i 13 ITR 84 (SC) (b) CIT vs. Sterling Foods [1999] 237 ITR 579 (SC) (c) Pandian Chemicals Ltd. 262 ITR 278 (SC) 16.3 Also reliance is placed on the judgment of Hon'ble Madras High Court in the case of CIT vs. Eastern Sea Foods Exports P. Ltd. 215 ITR 64 (Mad.) Further, reliance is also placed on the judgment of Hon'ble Madras High Court in the case of India Cement International Vs. ITO [2009], 185 Taxman 51 (Mad.)., which has been followed by Hon'ble ITAT Mumbai in the case of Larsen & Tubro Infotech Limited Vs DCIT (2012) 19 ITR(Trib) 361 (Mum 'G' Bench). 16.4 On the same issue, the Hon'ble Mum…