CIT v. Ganesh Polychem Ltd.

35 Taxmann.com 446High Court2013#11547 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

software technology parksection 80ia(8)section 92basection 92fsection 70initial assessment yearspecified domestic transactionsection 80icunabsorbed depreciationsection 92bsection 10acomputer software

Judgments citing CIT v. Ganesh Polychem Ltd.

Sureprep (India) P.Ltd, Mumbai vs. ITO WD 8(3)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 5855/MUM/2014[2011-12]Status: DisposedITAT Mumbai03 Nov 2023AY 2011-12

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.2243/मुं/2013 (िन.व.2009-10) आअसं.5523/मुं/2013 (िन.व.2010-11) आअसं.5855/मुं/2014 (िन.व.2011-12) M/S. Sureprep (India) Private Limited, 4Th Floor, Dhantak Plaza, Makwana Road, Marol, Andheri(E), Mumbai – 400 034. Pan: Aahcs-9039-H ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 8(3)(2), 2Nd Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Dalpat Shah & Ms. Arti Shah "ितवादी "ारा/Respondent By : Ms. Samrudhi Dhananjay Hande & Shri P.D. Chougule सुनवाई क" ितिथ/ Date Of Hearing : 25/08/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 03/11/2023 आदेश आदेश/ Order आदेश आदेश Per Vikas Awasthy, Jm: These Three Appeals By The Assessee For Assessment Years 2009-10, 2010-11 & 2011-12 Are Taken Up Together For Adjudication As The Issues Involved In These Appeals Are Identical. The Appeal Of Assessee For Assessment Year 2009-10 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-18, Mumbai [ In Short ‘The Cit(A)’ ], Dated 02/01/2013

For Appellant: Shri Dalpat Shah & Ms. Arti ShahFor Respondent: Ms. Samrudhi Dhananjay Hande &
Section 10ASection 10A(7)Section 143(3)Section 1O

…आयकर अपीलीय अिधकरण मुंबई पीठ “ई ”, मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.2243/मुं/2013 (िन.व.2009-10) आअसं.5523/मुं/2013 (िन.व.2010-11) आअसं.5855/मुं/2014 (िन.व.2011-12) M/s. Sureprep (India) Private Limited, 4th Floor, Dhantak Plaza, Makwana Road, Marol, Andheri(E), Mumbai – 400 034. PAN: AAHCS-9039-H ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 8(3)(2), 2nd Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020.…

Sureprep (India)P.Ltd, Mumbai vs. ITO 8(3)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 5523/MUM/2013[2010-11]Status: DisposedITAT Mumbai03 Nov 2023AY 2010-11

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.2243/मुं/2013 (िन.व.2009-10) आअसं.5523/मुं/2013 (िन.व.2010-11) आअसं.5855/मुं/2014 (िन.व.2011-12) M/S. Sureprep (India) Private Limited, 4Th Floor, Dhantak Plaza, Makwana Road, Marol, Andheri(E), Mumbai – 400 034. Pan: Aahcs-9039-H ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 8(3)(2), 2Nd Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Dalpat Shah & Ms. Arti Shah "ितवादी "ारा/Respondent By : Ms. Samrudhi Dhananjay Hande & Shri P.D. Chougule सुनवाई क" ितिथ/ Date Of Hearing : 25/08/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 03/11/2023 आदेश आदेश/ Order आदेश आदेश Per Vikas Awasthy, Jm: These Three Appeals By The Assessee For Assessment Years 2009-10, 2010-11 & 2011-12 Are Taken Up Together For Adjudication As The Issues Involved In These Appeals Are Identical. The Appeal Of Assessee For Assessment Year 2009-10 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-18, Mumbai [ In Short ‘The Cit(A)’ ], Dated 02/01/2013

For Appellant: Shri Dalpat Shah & Ms. Arti ShahFor Respondent: Ms. Samrudhi Dhananjay Hande &
Section 10ASection 10A(7)Section 143(3)Section 1O

…आयकर अपीलीय अिधकरण मुंबई पीठ “ई ”, मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.2243/मुं/2013 (िन.व.2009-10) आअसं.5523/मुं/2013 (िन.व.2010-11) आअसं.5855/मुं/2014 (िन.व.2011-12) M/s. Sureprep (India) Private Limited, 4th Floor, Dhantak Plaza, Makwana Road, Marol, Andheri(E), Mumbai – 400 034. PAN: AAHCS-9039-H ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 8(3)(2), 2nd Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020.…

Sureprep (India) P.Ltd, Mumbai vs. ITO RG 8(3)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2243/MUM/2013[2009-10]Status: DisposedITAT Mumbai03 Nov 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.2243/मुं/2013 (िन.व.2009-10) आअसं.5523/मुं/2013 (िन.व.2010-11) आअसं.5855/मुं/2014 (िन.व.2011-12) M/S. Sureprep (India) Private Limited, 4Th Floor, Dhantak Plaza, Makwana Road, Marol, Andheri(E), Mumbai – 400 034. Pan: Aahcs-9039-H ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 8(3)(2), 2Nd Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Dalpat Shah & Ms. Arti Shah "ितवादी "ारा/Respondent By : Ms. Samrudhi Dhananjay Hande & Shri P.D. Chougule सुनवाई क" ितिथ/ Date Of Hearing : 25/08/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 03/11/2023 आदेश आदेश/ Order आदेश आदेश Per Vikas Awasthy, Jm: These Three Appeals By The Assessee For Assessment Years 2009-10, 2010-11 & 2011-12 Are Taken Up Together For Adjudication As The Issues Involved In These Appeals Are Identical. The Appeal Of Assessee For Assessment Year 2009-10 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-18, Mumbai [ In Short ‘The Cit(A)’ ], Dated 02/01/2013

For Appellant: Shri Dalpat Shah & Ms. Arti ShahFor Respondent: Ms. Samrudhi Dhananjay Hande &
Section 10ASection 10A(7)Section 143(3)Section 1O

…आयकर अपीलीय अिधकरण मुंबई पीठ “ई ”, मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.2243/मुं/2013 (िन.व.2009-10) आअसं.5523/मुं/2013 (िन.व.2010-11) आअसं.5855/मुं/2014 (िन.व.2011-12) M/s. Sureprep (India) Private Limited, 4th Floor, Dhantak Plaza, Makwana Road, Marol, Andheri(E), Mumbai – 400 034. PAN: AAHCS-9039-H ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 8(3)(2), 2nd Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020.…

Sureprep (India) P.Ltd, Mumbai vs. DCIT RG 8(3), Mumbai

In the result, appeal of assessee is allowed

ITA 8818/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Oct 2023AY 2007-08
Section 10ASection 143(3)Section 263Section 32(2)

…आयकरअपीलीयअिधकरण मुंबईपीठ“ई”,मुंबईपीठ "ीिवकासअव"थी, "याियकसद"यएवं "ीगगन गोयल, लेखाकारसद"यकेसम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “EE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRIGAGAN GOYAL, ACCOUNTANT MEMBER आअसं.8818/मुं/2011 (िन.व.2007-08) M/s. Sureprep (India) Private Limited, 4th Floor, Dhantak Plaza, Makwana Road, Marol, Andheri(E), Mumbai – 400 034. ...... अपीलाथ"/Appellant PAN: AAHCS-9039-H बनाम Vs. Commissioner of Income Tax -8, Room No.259,2nd Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by Shri Dalpat Shah &Ms. Arti S…

Asst.C.I.T., Raichur vs. M/S Shilpa Medicare Ltd., Raichur

In the result, the revenue’s appeal for AY 2011-12 is dismissed

ITA 1373/BANG/2015[2010-11]Status: DisposedITAT Bangalore06 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Respondent: Shri Pradeep Kumar, CIT(DR) (ITAT), Bengaluru
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos.1373 & 1374/Bang/2015 Assessment years : 2010-11 & 2011-12 The Assistant Commissioner Vs. Shilpa Medicare Ltd., 10/80, 1st Floor, of Income Tax, Circle 1, Rajendra Gung, Raichur. Raichur – 584 102. PAN: AADCS 8788F APPELLANT RESPONDENT ITA Nos.1351 & 1352/Bang/2015 Assessment years : 2010-11 & 2011-12 Shilpa Medicare Ltd., Vs. The Addl. Commissioner Raichur – 584 102. of Income Tax, PAN: AADCS 8788F Circle 1, Raichur. APPELLANT RESPONDENT Revenue by : Shri Prad…

Asst.C.I.T., Raichur vs. M/S Shilpa Medicare Ltd., Raichur

In the result, the revenue’s appeal for AY 2011-12 is dismissed

ITA 1374/BANG/2015[2011-12]Status: DisposedITAT Bangalore06 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Respondent: Shri Pradeep Kumar, CIT(DR) (ITAT), Bengaluru
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos.1373 & 1374/Bang/2015 Assessment years : 2010-11 & 2011-12 The Assistant Commissioner Vs. Shilpa Medicare Ltd., 10/80, 1st Floor, of Income Tax, Circle 1, Rajendra Gung, Raichur. Raichur – 584 102. PAN: AADCS 8788F APPELLANT RESPONDENT ITA Nos.1351 & 1352/Bang/2015 Assessment years : 2010-11 & 2011-12 Shilpa Medicare Ltd., Vs. The Addl. Commissioner Raichur – 584 102. of Income Tax, PAN: AADCS 8788F Circle 1, Raichur. APPELLANT RESPONDENT Revenue by : Shri Prad…

M/S Shilpa Medicare Ltd., Raichur vs. Addl.C.I.T., Raichur

In the result, the revenue’s appeal for AY 2011-12 is dismissed

ITA 1351/BANG/2015[2010-11]Status: DisposedITAT Bangalore06 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Respondent: Shri Pradeep Kumar, CIT(DR) (ITAT), Bengaluru
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos.1373 & 1374/Bang/2015 Assessment years : 2010-11 & 2011-12 The Assistant Commissioner Vs. Shilpa Medicare Ltd., 10/80, 1st Floor, of Income Tax, Circle 1, Rajendra Gung, Raichur. Raichur – 584 102. PAN: AADCS 8788F APPELLANT RESPONDENT ITA Nos.1351 & 1352/Bang/2015 Assessment years : 2010-11 & 2011-12 Shilpa Medicare Ltd., Vs. The Addl. Commissioner Raichur – 584 102. of Income Tax, PAN: AADCS 8788F Circle 1, Raichur. APPELLANT RESPONDENT Revenue by : Shri Prad…

ITO 8(2)2, Mumbai vs. Kiara Jewellery P.Ltd, Mumbai

In the result, appeal filed by the Revenue in ITA No

ITA 5040/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Dec 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5040/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) I.T.O. – 8(2)-2, M/S Kiara Jewellery Pvt. बनाम/ R. No. 212/216A, 2Nd Floor, Ltd., V. Aayakar Bhavan, Unit No. 180, 1St Floor, M.K. Road, Sdf Vi, Mumbai – 400 020. Seepz, Sez, Andheri (E), Mumbai – 400 096. "थायी लेखा सं./Pan :Aacck4789M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Hiro RaiFor Respondent: Shri A.K. Dhondial
Section 10ASection 143(3)Section 70Section 71Section 72

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.5040/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) I.T.O. – 8(2)-2, M/s Kiara Jewellery Pvt. बनाम/ R. No. 212/216A, 2nd floor, Ltd., v. Aayakar Bhavan, Unit No. 180, 1st floor, M.K. Road, SDF VI, Mumbai – 400 020. SEEPZ, SEZ, Andheri (E), Mumbai – 400 096. "थायी लेखा सं./PAN :AACCK4789M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by : Shri A.K. Dhondial Assessee by : Shri Hiro Rai सुनवाई क" तार"…

Asst CIT Cir 1, Kalyan vs. Asb International P. Ltd, Ambernath

In the result, appeals filed by the Revenue in ITA No

ITA 7034/MUM/2013[2004-05]Status: DisposedITAT Mumbai19 Dec 2016AY 2004-05

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7034/Mum/2013 & 7035/Mum/2013 ("नधा"रण वष" / Assessment Years : 2004-05 & 2006-07) Asstt. Commissioner Of M/S Asb International बनाम/ Income Tax – Circle 1, Pvt. Ltd., V. Kalyan, E-9, Addl Ambernath Indl. 1St Floor,, Area, Mohan Plaza, Midc Anand Nagar, Wayale Nagar, Ambernath. Khadakpada, Kalyan. "थायी लेखा सं./Pan :Aaaca8424F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Girish Dave &For Respondent: Shri Vijay Kumar Bora
Section 10ASection 10BSection 143(3)Section 32(2)Section 72

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.7034/Mum/2013 and 7035/Mum/2013 ("नधा"रण वष" / Assessment Years : 2004-05 and 2006-07) Asstt. Commissioner of M/s ASB International बनाम/ Income Tax – Circle 1, Pvt. Ltd., v. Kalyan, E-9, Addl Ambernath Indl. 1st Floor,, Area, Mohan Plaza, MIDC Anand Nagar, Wayale Nagar, Ambernath. Khadakpada, Kalyan. "थायी लेखा सं./PAN :AAACA8424F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by : Shri Vijay Kumar Bora…