What is CIT v. G.M. Knitting Industries (P.) Ltd. authority for?

The requirement to file a certificate or form (e.g., Form 10CCB, 10-IC) along with the return of income for claiming a deduction (e.g., under sections 80-IB, 115BAA) is directory regarding its timing. Such a deduction is allowable if the requisite form is filed before the final order of assessment, as procedural requirements should not override substantive benefits.

How many judgments cite CIT v. G.M. Knitting Industries (P.) Ltd.?

221 judgments on BharatTax cite CIT v. G.M. Knitting Industries (P.) Ltd. (376 ITR 456), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. G.M. Knitting Industries (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(1), Section 139(1), Section 143(3), Section 250, Section 80JJAA, Section 10B.

CIT v. G.M. Knitting Industries (P.) Ltd. (376 ITR 456)

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 544/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…provision of section 35AD(7) read with section 801A(7) to file audit report in form 10CCB within prescribed time limit to claim deduction u/s 35AD. 2. Whether the Id. CIT(A) has erred in observing that in the case of CIT vs. G.M. Knitting Industries (P). Ltd. 376 ITR 456, the Hon'ble Supreme Court further held that even though necessary \certificate in Form 10CCB along with return of income had not been filed but same was filed before final order of assessment was made, then in that case, the claim of the assessee cannot be disallowed, whereas in the above decision the Hon'ble Supreme Court has concurred with the…

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 541/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Jun 2025AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…provision of section 35AD(7) read with section 801A(7) to file audit report in form 10CCB within prescribed time limit to claim deduction u/s 35AD. 2. Whether the Id. CIT(A) has erred in observing that in the case of CIT vs. G.M. Knitting Industries (P). Ltd. 376 ITR 456, the Hon'ble Supreme Court further held that even though necessary \certificate in Form 10CCB along with return of income had not been filed but same was filed before final order of assessment was made, then in that case, the claim of the assessee cannot be disallowed, whereas in the above decision the Hon'ble Supreme Court has concurred with the…

Iifl Samasta Finance Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-(1)(1), Bangalore

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 18/BANG/2025[2023-24]Status: DisposedITAT Bangalore26 Jun 2025AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2023-24 Iifl Samasta Finance Limited 110/3, Lalbagh Main Road Krishnappa Layout Dcit Vs. Bangalore 560 027 Circle 3(1)(1) Bangalore Pan No :Aaacc4577H Appellant Respondent

For Appellant: Sri Gowthama H.V., A.RFor Respondent: Smt. Srinandini Das, D.R

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 44ASection 80J

…ITA No.18/Bang/2025 IIFL Samasta Finance Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2023-24 IIFL Samasta Finance Limited 110/3, Lalbagh Main Road Krishnappa Layout DCIT Vs. Bangalore 560 027 Circle 3(1)(1) Bangalore PAN NO :AAACC4577H APPELLANT RESPONDENT Appellant by : Sri Gowthama H.V., A.R. Respondent by : Smt. Srinandini Das, D.R. Date of Hearing : 07.04.2025 Date of Pronouncement : 26.06.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance…

Universal Biomass Energy Private Limited, Guruharsahai vs. Income Tax Officer Ward-3(1), Ferozepur

In the result, the appeal of the assessee is allowed

ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I

…10CCB along with the Return can be a ground to deny the benefit of the deduction under Section 80-IC of the Act. The learned Tribunal, in our view, rightly took note of the decision of the Hon'ble Supreme Court in C.I.T vs. G.M. Knitting Industries Pvt. Ltd., 376 ITR 456 and held that a mere procedural irregularity is not fatal to claim deduction under Section 80-IC of the Act. In the case of M/s. Winro Commercial (India) Ltd. vs. Principal Commissioner of Income Tax-1 and Anr., ITAT 237 of 2022, dated 22nd November, 2022, this Court had considered the similar issue where the assessee failed to attach the audit r…

DCIT Central Circle-17, New Delhi vs. Al Ammar Frozen Foods Exports Pvt. Ltd, New Delhi

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…I.T.A. No. 2180/Del/2023 & CO No.116/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A" NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2180/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 DCIT, CENTRAL CIRCLE-17, ROOM NO.244, 2ND FLOOR, ARA CENTRE, E-2, JHANDEWALAN, NEW DELHI. बनाम Vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD., 8358, FF, MODEL BASTI SADAR BAZAR, NEAR PAHARGANJ, NEW DELHI. अपीलार्थी Appellant & प्रत्यर्थी /Respondent Cross Objection No. 116/Del/2023 (In I.T.A No.2180/Del/2023) निर्धारणवर्ष/Assessment Year…

Vivek Tiwari, Hyderabad vs. ACIT, Circle 3, Suri

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

ITA 163/KOL/2025[2020-21]Status: DisposedITAT Kolkata16 Jun 2025AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 250Section 90

…h the Accountant Member was a member) on similar issue of FTC allowed the appeal. The following cases have been referred in the said order as well as in the order of Rahul Anand (supra) relied upon by the assessee: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii. Brinda Ramakrishna us. ITO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. ITA No. 29/ Bang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P. No.5834 of 2022 7. Before proceeding further, we would like to reproduce rule 128 of the Income-tax Rules, 1962 (the Rules) which relates to foreign tax credit and is as un…

High Precision Engineering Composites Private Limited, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 328/HYD/2025[2023-24]Status: DisposedITAT Hyderabad12 Jun 2025AY 2023-24

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.328/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24) M/S. High Precision Vs. Income Tax Officer Engineering Composites Ward 4 (1) Private Limited, Hyderabad Hyderabad Pan:Aaech1168F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A Cs Sree Lekha राज" व "ारा/Revenue By:: Sr.Ar Shri V.M. Mahidhar सुनवाई की तारीख/Date Of Hearing: 11/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order

For Appellant: C.A CS Sree LekhaFor Respondent: : Sr.AR Shri V.M. Mahidhar

Section 119(2)(b)Section 139(1)Section 143(1)Section 154Section 80J

…ITA No 328 of 2025 High Precision Engg Composites P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.328/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24) M/s. High Precision Vs. Income Tax Officer Engineering Composites Ward 4 (1) Private Limited, Hyderabad Hyderabad PAN:AAECH1168F (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: C.A CS Sree Lekha राज" व "ारा/Revenue by:: Sr.AR Shri V.M. Mahidhar सुनवाई की तारीख/Date of hearing: 11/06/2025 घोष…

Shreenath Mhaskoba Sakhar Karkhana Ltd, Pune vs. DCIT, Circle-5, Pune

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 305/PUN/2025[2018-19]Status: DisposedITAT Pune30 May 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.305/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Shreenath Mhaskoba Sakhar Vs. Dcit, Circle-5, Pune. Karkhana Ltd., Survey No.12/2, 2Nd Floor, Meghdoot Building, Behind Bharat Petroleum Pump, Hadpasar, Pune- 411028. Pan : Aahcs3018G Appellant Respondent Assessee By : Shri B.D. Bhide Revenue By : Shri A. D. Kulkarni Date Of Hearing : 02.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.12.2024 Passed By Ld. Addl/Jcit(A)-7, Kolkata [‘Ld. Cit(A)’] For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Being Aggrieved By An Order Passed U/Sec.250 By The Ld. Cit(A)- Nfac, Delhi (Hereinafter Referred For Short As The Ld. Cit(A)) Your

For Appellant: Shri B.D. BhideFor Respondent: Shri A. D. Kulkarni

Section 116Section 139(1)Section 143Section 143(1)Section 143(3)Section 250Section 438Section 43BSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.305/PUN/2025 िनधा"रण वष" / Assessment Year : 2018-19 Shreenath Mhaskoba Sakhar Vs. DCIT, Circle-5, Pune. Karkhana Ltd., Survey No.12/2, 2nd Floor, Meghdoot Building, Behind Bharat Petroleum Pump, Hadpasar, Pune- 411028. PAN : AAHCS3018G Appellant Respondent Assessee by : Shri B.D. Bhide Revenue by : Shri A. D. Kulkarni Date of hearing : 02.04.2025 Date of pronouncement : 30.05.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee…

Jindal Photo Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4492/DEL/2017[2014-15]Status: DisposedITAT Delhi21 May 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 139(5)Section 153A

…out of section 10B(8) and cannot claim benefit of carry forward of loss. 26. The ld AR submitted that in coming to the aforesaid conclusion, the Supreme Court, in fact, distinguished its decision in the case of CIT V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 801A can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specific…

M/S Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 153A

…its decision in the case of CIT Page 19 of 63 ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 80IA can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specif…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5257/DEL/2015[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 139(5)Section 153A

…out of section 10B(8) and cannot claim benefit of carry forward of loss. 26. The ld AR submitted that in coming to the aforesaid conclusion, the Supreme Court, in fact, distinguished its decision in the case of CIT V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 801A can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specific…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5256/DEL/2015[2011-12]Status: DisposedITAT Delhi21 May 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 139(5)Section 153A

…out of section 10B(8) and cannot claim benefit of carry forward of loss. 26. The ld AR submitted that in coming to the aforesaid conclusion, the Supreme Court, in fact, distinguished its decision in the case of CIT V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 801A can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specific…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5255/DEL/2015[2010-11]Status: DisposedITAT Delhi21 May 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 139(5)Section 153A

…out of section 10B(8) and cannot claim benefit of carry forward of loss. 26. The ld AR submitted that in coming to the aforesaid conclusion, the Supreme Court, in fact, distinguished its decision in the case of CIT V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 801A can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specific…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 153A

…its decision in the case of CIT Page 19 of 63 ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 80IA can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specif…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5253/DEL/2015[2008-09]Status: DisposedITAT Delhi21 May 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 139(5)Section 153A

…out of section 10B(8) and cannot claim benefit of carry forward of loss. 26. The ld AR submitted that in coming to the aforesaid conclusion, the Supreme Court, in fact, distinguished its decision in the case of CIT V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 801A can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specific…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5252/DEL/2015[2007-08]Status: DisposedITAT Delhi21 May 2025AY 2007-08

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 139(5)Section 153A

…out of section 10B(8) and cannot claim benefit of carry forward of loss. 26. The ld AR submitted that in coming to the aforesaid conclusion, the Supreme Court, in fact, distinguished its decision in the case of CIT V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 801A can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specific…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5251/DEL/2015[2006-07]Status: DisposedITAT Delhi21 May 2025AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 139(5)Section 153A

…out of section 10B(8) and cannot claim benefit of carry forward of loss. 26. The ld AR submitted that in coming to the aforesaid conclusion, the Supreme Court, in fact, distinguished its decision in the case of CIT V. G.M. Knitting Industries (P) Ltd: [2015] 376 ITR 456 (SC) wherein the Court held that deduction under section 32 and deduction under section 801A can be claimed even though Form 10CCB was not filed with the return of income but was filed during the course of assessment. 27. To summarize, the ld AR stated that the aforesaid judgement has been rendered by the Supreme Court in the context of specific…

G4S Secure Solutions (India) Private Limited, West Delhi, India vs. Central Processing Center, Bangalore

In the result, the appeal of the assessee is allowed

ITA 5285/DEL/2024[2023-24]Status: DisposedITAT Delhi16 May 2025AY 2023-24

Bench: Shri Shamim Yahya & Shri Vimal Kumarassessment Year: 2023-24 G4S Secure Solutions (India) Vs Cpc, Private Limited, Bengaluru. 9Th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi So (168), Gurugram, Haryana – 122 102. Pan: Aaacg1625Q (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Ms Ananya Kapoor & Shri Shivam Yadav, Advocates Revenue By : Shri Surender Pal, Cit, Dr Date Of Hearing : 12.03.2025 Date Of Pronouncement : 16.05.2025 Order Per Vimal Kumar, Jm: The Appeal By The Appellant/Assessee Is Against The Order Dated 23.09.2024 Of The Ld. Commissioner Of Income-Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Appeal Arising Out Of The Order Dated 27.03.2024 U/S 143(1) Of The Act Of The Cpc, Bengaluru (Hereinafter Referred To As ‘The Ld. Ao’), For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Filed The Original Return Of Income Along With Form 10Da On 29.11.2023. Subsequently, The Return Of Income Along With Form 10Da Was Revised On 30.12.2023. The Cpc Processed The Return Disallowing Deduction U/S 80Jjaa Of The Act, Vide Intimation Dated 27.03.2024. Against This Intimation Dated 27.03.2024, The Appellant Assessee Filed Appeal Before The Ld.Cit(A) Which Was Partly Allowed, Vide Order Dated 23.09.2024. 3. Being Aggrieved, The Appellant-Assessee Has Preferred The Present Appeal.

For Appellant: Shri Salil Kapoor, Ms Ananya KapoorFor Respondent: Shri Surender Pal, CIT, DR

Section 143(1)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: B : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2023-24 G4S Secure Solutions (India) Vs CPC, Private Limited, Bengaluru. 9th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi SO (168), Gurugram, Haryana – 122 102. PAN: AAACG1625Q (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Ms Ananya Kapoor, & Shri Shivam Yadav, Advocates Revenue by : Shri Surender Pal, CIT, DR Date of Hearing : 12.03.2025 Date of Pronouncement : 16.05.2025 ORDER PER VIMAL KUMAR, JM: The appeal by the appe…

Shri Laxmi V K S (Vikas) Seva Sanstha Maryadit Basarge Bk, Kolhapur vs. ITO Assessment Unit Itd, Kolhapur

In the result, the appeal is allowed for statistical purposes

ITA 489/PUN/2025[2015-16]Status: DisposedITAT Pune08 May 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.489/Pun/2025 निर्धारण वर्ा / Assessment Year : 2015-16 Shri Laxmi Vks (Vikas) Vs. Ito, Assessment Unit, Seva Sanstha Maryadi Income Tax Department. Basarge Bk, At Basarge, Tal. Gadhinglaj, Dist. Kolhapur- 416506. Pan : Aakas3603C Appellant Respondent

For Appellant: Shri Nikhil PathakFor Respondent: Mrs. Indira Adakil

Section 142(1)Section 144Section 148Section 80Section 80A(5)Section 80PSection 80P(2)(a)Section 80P(2)(c)

…the assessee however the claim was made before the assessing officer during the course of assessment proceedings. The Tribunal by relying on the judgment passed by Hon’ble Supreme Court in the case of CIT versus GM knitting industries private limited (2015 ) 376 ITR 456 allowed the claim of the assesse. Accordingly learned AR requested before the bench to set aside the order passed by learned CIT appeal and further requested to allow the deduction u/s 80P2(a)(i) & 80P2(c) of the IT Act claimed by the assessee and also requested to delete the addition made by the AO. 5 6. Learned DR appearing from the side of th…

Raniwala Jewellers Private Limited, Jaipur vs. ACIT/DCIT Cir-6, Jpr, Jaipur

In the result, the appeal of the assessee is allowed

ITA 10/JPR/2025[2023-24]Status: DisposedITAT Jaipur06 May 2025AY 2023-24

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Nikhilesh Kataria, C.A., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT, Ld. DR

Section 10BSection 10B(8)Section 139Section 139(1)Section 139(5)Section 143(1)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 10 (A.Y. 2023-24)/JPR/2025 M/s. Raniwala Jewelers Pvt. Ltd., Plot No. 1, Geejgarh Vihar Scheme, Next to Hilton Hotel, Hawa Sadak, Jaipur – 302 006. ..... Appellant Vs. Asstt. /Dy. Commissioner of Income Tax, Circle - 6, Jaipur. ..... Respondent Appellant by : Mr. Nikhilesh Kataria, C.A., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT, Ld. DR Date of hearing : 05/05/2025 Date of pronouncement : 06/05/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by th…

CIT v. G.M. Knitting Industries (P.) Ltd.

What is CIT v. G.M. Knitting Industries (P.) Ltd. authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. G.M. Knitting Industries (P.) Ltd.

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

Iifl Samasta Finance Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-(1)(1), Bangalore

Universal Biomass Energy Private Limited, Guruharsahai vs. Income Tax Officer Ward-3(1), Ferozepur

DCIT Central Circle-17, New Delhi vs. Al Ammar Frozen Foods Exports Pvt. Ltd, New Delhi

Vivek Tiwari, Hyderabad vs. ACIT, Circle 3, Suri

High Precision Engineering Composites Private Limited, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

Shreenath Mhaskoba Sakhar Karkhana Ltd, Pune vs. DCIT, Circle-5, Pune

Jindal Photo Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

M/S Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

G4S Secure Solutions (India) Private Limited, West Delhi, India vs. Central Processing Center, Bangalore

Shri Laxmi V K S (Vikas) Seva Sanstha Maryadit Basarge Bk, Kolhapur vs. ITO Assessment Unit Itd, Kolhapur

Raniwala Jewellers Private Limited, Jaipur vs. ACIT/DCIT Cir-6, Jpr, Jaipur