CIT v. Hindustan

209 Taxmann 42High Court2012#6788 most cited

What is CIT v. Hindustan authority for?

Galvanization is not considered manufacturing for the purpose of tax deductions, and therefore, is not entitled to such deductions.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT vs Hindustan Metal Refining Works Pvt. Ltd. · manufacturing · galvanization · tax deduction · 128 ITR 472

Also reported as

128 ITR 472

Sections most often in play

Section 10(20)Section 11Section 12ASection 12AASection 143(3)Section 145Section 263Section 36(1)(iv)

Issues it is cited on

recognised provident fundapproved superannuation fundsection 11 exemptionsection 80j(6a)section 12a(b)section 10(22)approved gratuity fundsection 36(1)(v)section 139(4a)section 10(20)section 12a(a)section 12a(1)(b)

Judgments citing CIT v. Hindustan

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Addl.CIT, Special Range- 4, New Delhi vs. Indraprastha Gas Ltd., New Delhi

The appeal of the assessee is hereby allowed

ITA 6714/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Mar 2021AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6714/Del/2018 : Asstt. Year : 2011-12 Ita No. 6715/Del/2018 : Asstt. Year : 2012-13 Addl. Cit, Vs Indraprastha Gas Ltd., Special Range-4, Plot No. 4, Igl Bhawan, Sector-9, New Delhi R.K. Puram, New Delhi-110022 (Appellant) (Respondent) Pan No. Aaaci5076R Assessee By : Sh. Rajat Jain, Ca Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 01.03.2021 Date Of Pronouncement: 19.03.2021

For Appellant: Sh. Rajat Jain, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 147Section 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6714/Del/2018 : Asstt. Year : 2011-12 ITA No. 6715/Del/2018 : Asstt. Year : 2012-13 Addl. CIT, Vs Indraprastha Gas Ltd., Special Range-4, Plot No. 4, IGL Bhawan, Sector-9, New Delhi R.K. Puram, New Delhi-110022 (APPELLANT) (RESPONDENT) PAN No. AAACI5076R Assessee by : Sh. Rajat Jain, CA Revenue by : Ms. Sunita Singh, CIT DR Date of Hearing: 01.03.2021 Date of Pronouncement: 19.03.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Memb…

Indraprastha Gas Ltd., New Delhi vs. Addl.CIT, Special Range- 4, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6489/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Jan 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6489/Del/2017 : Asstt. Year : 2013-14 Indraprastha Gas Ltd., Vs Addl. Cit, Plot No. 4, Igl Bhawan, Special Range-4, Sector-9, R.K. Puram, New Delhi New Delhi-110022 (Appellant) (Respondent) Pan No. Aaaci5076R Assessee By : Sh. Rajat Jain, Ca Revenue By : Sh. Gaurav Dudeja, Sr. Dr Date Of Hearing: 09.11.2020 Date Of Pronouncement: 05.01.2021

For Appellant: Sh. Rajat Jain, CAFor Respondent: Sh. Gaurav Dudeja, Sr. DR
Section 271(1)(c)Section 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6489/Del/2017 : Asstt. Year : 2013-14 Indraprastha Gas Ltd., Vs Addl. CIT, Plot No. 4, IGL Bhawan, Special Range-4, Sector-9, R.K. Puram, New Delhi New Delhi-110022 (APPELLANT) (RESPONDENT) PAN No. AAACI5076R Assessee by : Sh. Rajat Jain, CA Revenue by : Sh. Gaurav Dudeja, Sr. DR Date of Hearing: 09.11.2020 Date of Pronouncement: 05.01.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the ass…

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…of India (1985) 2 ELT 257 xix) McNicol vs. Pinch (1906) 2 KB 352 xx) Mahabirprasad Birhiwala vs. State of West Bengal, (1973) 31 STC 628 (Cal) xxi) Mohanlal Vishram vs. CST (1969) 24 STC 101 (MP) xxii) CIT vs. Hindustan Metal Refining Words P. Ltd. (1981) 128 ITR 472 (Cal) xxiii) Universal Chemicals & Industries P. Ltd. vs. CST (1986) 62 STC 197(MP) xxiv) Sterling Foods vs. State of Karnataka 1986 (63) STC 239 (SC) xxv) Enner Refineries vs. AssL CCT (1994) 92 STC 78 (Guj) xxvi) Singh Engineering Works P. Ltd. vs. CIT (1979) 119 ITR 891 (Allh) xxvii) Koshy’s Pr. Ltd. vs. CIT (1985) 154 ITR 53 (Kar.) xxvii…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…of India (1985) 2 ELT 257 xix) McNicol vs. Pinch (1906) 2 KB 352 xx) Mahabirprasad Birhiwala vs. State of West Bengal, (1973) 31 STC 628 (Cal) xxi) Mohanlal Vishram vs. CST (1969) 24 STC 101 (MP) xxii) CIT vs. Hindustan Metal Refining Words P. Ltd. (1981) 128 ITR 472 (Cal) xxiii) Universal Chemicals & Industries P. Ltd. vs. CST (1986) 62 STC 197(MP) xxiv) Sterling Foods vs. State of Karnataka 1986 (63) STC 239 (SC) xxv) Enner Refineries vs. AssL CCT (1994) 92 STC 78 (Guj) xxvi) Singh Engineering Works P. Ltd. vs. CIT (1979) 119 ITR 891 (Allh) xxvii) Koshy’s Pr. Ltd. vs. CIT (1985) 154 ITR 53 (Kar.) xxvii…

The ACIT, Ernakulam vs. M/S.Nitta Gelatine India Ltd, Cochin

In the result, the appeal of the Revenue in ITA No

ITA 301/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Aug 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.301 & 303/Coch/2017 Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. M/s. Nitta Gelatin India Ltd., Income-tax, Corporate Circle- 50/1002, SBT Avenue, 2(1), Kochi. Panampilly Nagar, Kochi-682 036. [PAN:AABCK 1582H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri V. Satyanarayanan, CA Date of hearing 01/08/2019 Date of pronouncement 26/08/2019 O R D E R Per CHANDRA POOJARI, AM: These two appeals filed b…

The ACIT, Cochin vs. M/S.Nitta Gelatine India Ltd, Cochin

In the result, the appeal of the Revenue in ITA No

ITA 303/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Aug 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.301 & 303/Coch/2017 Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. M/s. Nitta Gelatin India Ltd., Income-tax, Corporate Circle- 50/1002, SBT Avenue, 2(1), Kochi. Panampilly Nagar, Kochi-682 036. [PAN:AABCK 1582H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri V. Satyanarayanan, CA Date of hearing 01/08/2019 Date of pronouncement 26/08/2019 O R D E R Per CHANDRA POOJARI, AM: These two appeals filed b…

Baran Kendriya Sahakari Bank Ltd, Baran vs. Assistant Commissioner of Income Tax, Cirlce-2, Kota

In the result, appeal of the assessee is allowed

ITA 723/JPR/2018[2013-14]Status: DisposedITAT Jaipur19 Dec 2018AY 2013-14

Bench: Your Honour.

For Appellant: Shri Deepak Sethi (CA)For Respondent: Shri Ashok Khanna (JCIT)
Section 36Section 40A(7)(a)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 723/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Baran Kendriya Sahakari Bank Ltd. A.C.I.T., Vs. Station Road, Baran. Circle-2, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALB 0443 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Deepak Sethi (CA) jktLo dh vksj ls@ Revenue by : Shri Ashok Khanna (JCIT) lqu…

ITO 33 (3) (4), Mumbai vs. Sudarshan R. Kharbanda, Mumbai

The appeal of the Revenue is dismissed

ITA 2160/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Income Tax Officer-33(3)(4), Shri Sudarshan R. C-12, R. No.604, बनाम/ Kharbanda, Prop. Time Link, Pratyakshakar Bhavan, 17/301, Evershine Vs. Bandra Kurla Complex, Millennium Paradise, Thakur Bandra (East), Village, Kandivali (Eat), Mumbai-400051 Mumbai-400101 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No.Ahdpk9148D

Section 80I

…that packing of tea is not manufacturing thus not entitle to relief. d) Foundation work was not held to be characterized as production or manufacture in CIT vs N.C. Buddha Raja and Company 204 ITR 412 (SC) e) In CIT vs Hindustan metal refining works Pvt. Ltd. 128 ITR 472 (Cal.) it was held that galvanization is not 39 Sudarshan R. Kharbanda covered within the meaning of manufacturing and thus not entitled to the deduction. f) Rearing of Chicks was not held to be industrial undertaking and thus not entitled to deduction in CIT vs Venkateshawara Hatcheries Pvt. Ltd 237 ITR 174 (SC), Indian Poultry vs CIT 116 Taxman…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

In the result, the Revenue’s appeal for A

ITA 2033/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Dec 2016AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Income Tax Officer-3(4) Shri Ulhas Gopal Karle 6Th Floor, Ashar It Park 204, Kalika Tower Road No. 16Z, Wagle Vs. Opp. Pratap Cinema Industrial Estate Kolbad Road Thane (W) 400604 Thane (W) 400601 Pan – Afypk0221L Appellant Respondent

For Appellant: Shri Saurabh DeshpandeFor Respondent: Shri Deepak Tikekar
Section 143(1)Section 143(3)Section 80Section 80I

…that packing of tea is not manufacturing thus not entitle to relief. d) Foundation work was not held to be characterized as production or manufacture in CIT vs N.C. Buddha Raja and Company 204 ITR 412 (SC) e) In CIT vs Hindustan metal refining works Pvt. Ltd. 128 ITR 472 (Cal.) it was held that galvanization is not covered within the meaning of manufacturing and thus not entitled to the deduction. f) Rearing of Chicks was not held to be industrial undertaking and thus not entitled to deduction in CIT vs Venkateshawara Hatcheries Pvt. Ltd 237 ITR 174 (SC), Indian Poultry vs CIT 116 Taxman 493 (SC) and CIT vs JD Fa…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

The appeals of the Revenue are dismissed

ITA 973/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar IT Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AFYPK0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Mumbai

The appeals of the Revenue are dismissed

ITA 2369/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Oct 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar IT Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AFYPK0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal…

CIT v. Hindustan (209 Taxmann 42) — Cited in 17 Judgments | BharatTax