CIT v. Jyoti Plastic Works ( P

16 Taxmann.com 172High Court#22876 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 263Section 33BSection 80IB(2)(iv)Section 80IBSection 80IB(2)

Issues it is cited on

section 80ib(2)section 80ibsection 80isection 80prescribedpersoncompanysection 143(3)indiadocument

Judgments citing CIT v. Jyoti Plastic Works ( P

Jaydeep Petro Chem Co. Pvt. Ltd., Chennai vs. ITO, Corporate Ward-2(3), Chennai

In the result, the appeals of the assessee are allowed

ITA 180/CHNY/2025[2007-08]Status: DisposedITAT Chennai18 Jul 2025AY 2007-08

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.179/Chny/2025, Assessment Years: 2006-07 आयकर अपील सं./Ita No.180/Chny/2025, Assessment Years: 2007-08 Jaydeep Petro Chem Company Private The Income Tax Officer, Limited, Corporate Ward-2(3), No.24/13, Iii Floor, Chennai. Brindavan Majestic Apartments, Thygarayanagar H.O, Thygarayanagar, Chennai-600 017. [Pan: Aaacj9244J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri G.Baskar, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit

For Appellant: Shri G.Baskar, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 263Section 80I

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.179/Chny/2025, Assessment Years: 2006-07 आयकर अपील सं./ITA No.180/Chny/2025, Assessment Years: 2007-08 Jaydeep Petro Chem Company Private The Income Tax Officer, Limited, Corporate Ward-2(3), No.24/13, III Floor, Chennai. Brindavan Majestic Apartments, Thygarayanagar H.O, Thygarayanagar, Chennai-600 01…

Jaydeep Petro Chem Co. Pvt.Ltd., Chennai vs. ITO, Corp. Ward-2(3), Chennai

In the result, the appeals of the assessee are allowed

ITA 179/CHNY/2025[2006-07]Status: DisposedITAT Chennai18 Jul 2025AY 2006-07

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.179/Chny/2025, Assessment Years: 2006-07 आयकर अपील सं./Ita No.180/Chny/2025, Assessment Years: 2007-08 Jaydeep Petro Chem Company Private The Income Tax Officer, Limited, Corporate Ward-2(3), No.24/13, Iii Floor, Chennai. Brindavan Majestic Apartments, Thygarayanagar H.O, Thygarayanagar, Chennai-600 017. [Pan: Aaacj9244J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri G.Baskar, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit

For Appellant: Shri G.Baskar, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 263Section 80I

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.179/Chny/2025, Assessment Years: 2006-07 आयकर अपील सं./ITA No.180/Chny/2025, Assessment Years: 2007-08 Jaydeep Petro Chem Company Private The Income Tax Officer, Limited, Corporate Ward-2(3), No.24/13, III Floor, Chennai. Brindavan Majestic Apartments, Thygarayanagar H.O, Thygarayanagar, Chennai-600 01…

Assistant Commissioner of Income Tax, Circle-1, Jammu vs. M/S J. K. Mint Industries, Bari Brahmana

In the result, appeal of the assessee is allowed for statistical

ITA 613/ASR/2017[2013-14]Status: DisposedITAT Amritsar14 Mar 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115JSection 80I

…ee categories should be counted under the definition of workers. CIT l/s. K.G Yedyurappa & Co. 152 ITR 152 (Kar.). It is further held in the cases of CIT Vs. Prithviraj Bhoorchand [2005] 280 ITR 94 (Guj) and CIT Vs. Jyoti Plastic Works (P) Ltd. 203 Taxman 546/16 Taxmann.com 172 (Bom) that contract labourers must also be counter as 'workers' in terms of section 80IB (iv). The ratio decidendi of the same was that, since under the provisions of the 80 IB (iv) of the Act, the term 'workers' has not been defined, the same inter alia include casual, contractual and temporary workers also for the purpose of granting ded…