CIT v. Metal Powder Co. Ltd.

75 DTR 233High Court2012#18243 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2018.

Judgments citing CIT v. Metal Powder Co. Ltd.

G Shoe Export, Mumbai vs. ACIT 25(1), Mumbai

In the result, appeal of the Revenue is dismissed whereas appeal of the assessee is allowed in part

ITA 5736/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Jan 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Acit 25(1) Vs. M/S. G. Shoe Export 2Nd Floor, Bandra Kurla 1, Hitex Industrial Estate Complex, S.V.Road, Dahisar (E) Bandra Mumbai – 400 068 Mumbai – 400 081 Pan/Gir No. Aacfg5376P Appellant) Respondent) .. M/S. G. Shoe Export Vs. Acit 25(1) 2Nd 1, Hitex Industrial Estate Floor, Bandra Kurla S.V.Road, Dahisar (E) Complex, Mumbai – 400 068 Bandra Mumbai – 400 081 Pan/Gir No. Aacfg5376P Appellant) .. Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM ACIT 25(1) Vs. M/s. G. Shoe Export 2nd Floor, Bandra Kurla 1, Hitex Industrial Estate Complex, S.V.Road, Dahisar (E) Bandra Mumbai – 400 068 Mumbai – 400 081 PAN/GIR No. AACFG5376P Appellant) Respondent) .. M/s. G. Shoe Export Vs. ACIT 25(1) 2nd 1, Hitex Industrial Estate Floor, Bandra Kurla S.V.Road, Dahisar (E) Complex, Mumbai – 400 068 Bandra Mumbai – 400 081 PAN/GIR No. AACFG5376P Appellant) .. Respondent) Assessee by Shri N.R.Agrawal Revenue by Shri V.V.Vidhyadhar Date of Hearing 04/01/2018 Date of…

ACIT, Bangalore vs. M/S K. Mohan & Company (Exports) Pvt. Ltd., Bangalore

In the result, ITA 1057/B/12 is partly allowed and ITA 1103/B/12 is dismissed

ITA 1103/BANG/2012[2008-09]Status: DisposedITAT Bangalore24 Apr 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 10BSection 10B(3)

…the services of other unit, its profit should be excluded while computing deduction u/s. 80HH of the Act. For the above proposition, ld .counsel for the assessee relied on the decision of the Hon’ble Madras High Court in CIT v. Metal Powder Co. Ltd., (2012) 75 DTR 233 (Mad). 46. The ld. DR submitted that section 10B(7) of the Act provides that provisions of section 80IA(8) & (10) shall apply to the undertaking referred to in section 10B also. Section 80IA(8) of the Act provides for a situation where any goods or services held for the purpose of eligible business are transferred to any other business carried on…

M/S K. Mohan & Company (Exports) Private Limited, Bangalore vs. ACIT, Bangalore

In the result, ITA 1057/B/12 is partly allowed and ITA 1103/B/12 is dismissed

ITA 1057/BANG/2012[2008-09]Status: DisposedITAT Bangalore24 Apr 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 10BSection 10B(3)

…the services of other unit, its profit should be excluded while computing deduction u/s. 80HH of the Act. For the above proposition, ld .counsel for the assessee relied on the decision of the Hon’ble Madras High Court in CIT v. Metal Powder Co. Ltd., (2012) 75 DTR 233 (Mad). 46. The ld. DR submitted that section 10B(7) of the Act provides that provisions of section 80IA(8) & (10) shall apply to the undertaking referred to in section 10B also. Section 80IA(8) of the Act provides for a situation where any goods or services held for the purpose of eligible business are transferred to any other business carried on…

M/S. K. Mohan & Company (Exports) Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, ITA 1057/B/12 is partly allowed and ITA 1103/B/12 is dismissed

ITA 1266/BANG/2010[2007-08]Status: DisposedITAT Bangalore24 Apr 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 10BSection 10B(3)

…the services of other unit, its profit should be excluded while computing deduction u/s. 80HH of the Act. For the above proposition, ld .counsel for the assessee relied on the decision of the Hon’ble Madras High Court in CIT v. Metal Powder Co. Ltd., (2012) 75 DTR 233 (Mad). 46. The ld. DR submitted that section 10B(7) of the Act provides that provisions of section 80IA(8) & (10) shall apply to the undertaking referred to in section 10B also. Section 80IA(8) of the Act provides for a situation where any goods or services held for the purpose of eligible business are transferred to any other business carried on…

M/S K. Mohan & Compnay (Exports) Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, ITA 1057/B/12 is partly allowed and ITA 1103/B/12 is dismissed

ITA 1093/BANG/2009[2006-07]Status: DisposedITAT Bangalore24 Apr 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 10BSection 10B(3)

…the services of other unit, its profit should be excluded while computing deduction u/s. 80HH of the Act. For the above proposition, ld .counsel for the assessee relied on the decision of the Hon’ble Madras High Court in CIT v. Metal Powder Co. Ltd., (2012) 75 DTR 233 (Mad). 46. The ld. DR submitted that section 10B(7) of the Act provides that provisions of section 80IA(8) & (10) shall apply to the undertaking referred to in section 10B also. Section 80IA(8) of the Act provides for a situation where any goods or services held for the purpose of eligible business are transferred to any other business carried on…

CIT v. Metal Powder Co. Ltd. (75 DTR 233) — Cited in 5 Judgments | BharatTax