CIT v. Eltek SGS Private Ltd (

221 CTR 133Reported decision#15338 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2019.

Judgments citing CIT v. Eltek SGS Private Ltd (

ITO, New Delhi vs. M/S. Sigma Plastic Industries, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5209/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Sept 2019AY 2012-13
For Appellant: Sh. Tarun Batra, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 80I

…nd and interests subsidy can be treated as profits derived from industrial undertakings in view of the direct nexus with the manufacturing activities. Reliance is placed on the judgment of Hon’ble High Court of Delhi in the case of CIT vs Dharmapal Prem Chand 221 CTR 133 and judgment of Hon’ble Apex Court in the case of Meghalaya Steels Ltd. 356 ITR 235. Keeping in view, the judgment of the Apex Court, the appeal of the revenue is hereby dismissed. 6. In the result, the appeal of the Revenue is dismissed. (Order Pronounced in the Open Court on 18/09/2019). (Amit Shukla) (Dr. B. R. R. Kumar) Judicial Member Acco…

ACIT CC-8, Mumbai vs. Jindal Drugs Ltd, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 376/MUM/2010[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E’ MUMBAI. BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner of Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent PAN/GIR No. AAACJ1000A Assessment year: - 2005-06 The Asst. Commissioner of Vs.` Jindal Drugs Limited Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old CGO Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mu…

ACIT CC.8, Mumbai vs. Jindal Drugs Ltd, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 3885/MUM/2009[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E’ MUMBAI. BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner of Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent PAN/GIR No. AAACJ1000A Assessment year: - 2005-06 The Asst. Commissioner of Vs.` Jindal Drugs Limited Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old CGO Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mu…

Jindal Drugs Ltd, Mumbai vs. ACIT Cen Cir 8, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 3818/MUM/2009[2006-07]Status: DisposedITAT Mumbai29 Oct 2015AY 2006-07

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E’ MUMBAI. BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner of Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent PAN/GIR No. AAACJ1000A Assessment year: - 2005-06 The Asst. Commissioner of Vs.` Jindal Drugs Limited Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old CGO Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mu…

ACIT Cen Cir-8, Mumbai vs. M/S. Jindal Drugs Ltd, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 4342/MUM/2008[2005-2006]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-2006

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E’ MUMBAI. BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner of Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent PAN/GIR No. AAACJ1000A Assessment year: - 2005-06 The Asst. Commissioner of Vs.` Jindal Drugs Limited Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old CGO Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mu…

Jindal Drugs Ltd, Mumbai vs. M/S. ACIT Cen Cir-8, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 2592/MUM/2008[2005-2006]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-2006

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E’ MUMBAI. BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner of Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent PAN/GIR No. AAACJ1000A Assessment year: - 2005-06 The Asst. Commissioner of Vs.` Jindal Drugs Limited Bakhtawar, 6th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old CGO Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mu…

CIT v. Eltek SGS Private Ltd ( (221 CTR 133) — Cited in 6 Judgments | BharatTax