CIT v. Millipore India Pvt. Ltd.

341 ITR 219High Court2012#12659 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2013 to 2021.

Judgments citing CIT v. Millipore India Pvt. Ltd.

ACIT, Bangalore vs. M/S. Abb Limited, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 897/BANG/2008[2003-04]Status: DisposedITAT Bangalore23 Jul 2021AY 2003-04

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

…897/Bang/2008 Page 11 of 48 claimed deduction under section 80HHC of the Act have also claimed deduction under section 80IA of the Act. Learned Counsel for the assessee submitted that the Hon’ble Karnataka High Court in the case of Millipore India Pvt. Ltd., 341 ITR 219 (Karnataka) has taken a view that in arriving at profits on business under sub-section 3 of section 80HHC of the Act, the legislature has specifically set out what are the receipts which are to be excluded from such computation. In arriving at profits of business under sub-section 3 of section 80HHC to find out the profits and gains of export bus…

ACIT, Bangalore vs. M/S. Abb Limited, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 896/BANG/2008[2002-03]Status: DisposedITAT Bangalore23 Jul 2021AY 2002-03

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

…897/Bang/2008 Page 11 of 48 claimed deduction under section 80HHC of the Act have also claimed deduction under section 80IA of the Act. Learned Counsel for the assessee submitted that the Hon’ble Karnataka High Court in the case of Millipore India Pvt. Ltd., 341 ITR 219 (Karnataka) has taken a view that in arriving at profits on business under sub-section 3 of section 80HHC of the Act, the legislature has specifically set out what are the receipts which are to be excluded from such computation. In arriving at profits of business under sub-section 3 of section 80HHC to find out the profits and gains of export bus…

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. ACIT, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 791/BANG/2008[2003-04]Status: DisposedITAT Bangalore23 Jul 2021AY 2003-04

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

…897/Bang/2008 Page 11 of 48 claimed deduction under section 80HHC of the Act have also claimed deduction under section 80IA of the Act. Learned Counsel for the assessee submitted that the Hon’ble Karnataka High Court in the case of Millipore India Pvt. Ltd., 341 ITR 219 (Karnataka) has taken a view that in arriving at profits on business under sub-section 3 of section 80HHC of the Act, the legislature has specifically set out what are the receipts which are to be excluded from such computation. In arriving at profits of business under sub-section 3 of section 80HHC to find out the profits and gains of export bus…

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. DCIT, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 790/BANG/2008[2002-03]Status: DisposedITAT Bangalore23 Jul 2021AY 2002-03

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

…897/Bang/2008 Page 11 of 48 claimed deduction under section 80HHC of the Act have also claimed deduction under section 80IA of the Act. Learned Counsel for the assessee submitted that the Hon’ble Karnataka High Court in the case of Millipore India Pvt. Ltd., 341 ITR 219 (Karnataka) has taken a view that in arriving at profits on business under sub-section 3 of section 80HHC of the Act, the legislature has specifically set out what are the receipts which are to be excluded from such computation. In arriving at profits of business under sub-section 3 of section 80HHC to find out the profits and gains of export bus…

M/S Sutures India Pvt Ltd vs. The Commissioner of Income Tax

In the result the substantial questions of law are

ITA/115/2010HC Karnataka13 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(3)Section 260Section 260ASection 263Section 80HSection 80I

…plausible views . In support of aforesaid submissions, reliance has been placed on decisions in 'SRI.B.R.MURTHY (HUF) VS. ITO IN ITA NO.686/2009 DATED 30.11.2009, 'CIT VS. A.N.ARUNACHALAM', (1994) 208 ITR 481 (MADRAS), 'CIT VS. MILLIPORE INDIA P. LTD.', 341 ITR 219 (KAR.), 'ACIT VS. MICRO LABS LTD.', (2016) 380 ITR 1, 'MALABAR INDUSTRIAL CO. 7 LTD. VS. CIT 243 ITR 83 (SC), 'COMMISSIONER OF INCOME-TAX VS. G.M.MITTAL STAINLESS STEEL (P.) LTD', 263 ITR 255 (SC) AND 'CIT VS. M/S SARAVANA DEVELOPERS IN ITA NOS.68/2014 C/W 67/2017 (KARNATAKA). 4. On the other hand, learned counsel for the revenue submi…

ACIT, Bangalore vs. Sutures India Private Limited, Bangalore

In the result, the appeal of revenue is allowed

ITA 486/BANG/2012[2003-04]Status: DisposedITAT Bangalore25 Oct 2017AY 2003-04

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri N. Balakrishnan, Addl. CIT (D.R)For Respondent: Shri A. Shankar, Advocate
Section 143(3)Section 263Section 80Section 80I

…at the issue involved in the case regarding reducing the deduction under Section 80IA while computing the deduction under Section 80 HHC is no longer res integra as held by the Hon'ble jurisdictional High Court in the case of CIT Vs. Millipore India Pvt. Ltd. 341 ITR 219. Thus when the issue on merits is covered in favour of the assessee and the CIT (Appeals) has allowed the claim of the assessee by following the decision of Hon'ble jurisdictional High Court cited supra then the revenue cannot challenge the impugned order of the CIT (Appeals) on this issue. The learned Counsel for the assessee has further submitt…

DCIT, Circle - 10, Kolkata vs. Vesuvious India Ltd., Kolkata

ITA 563/KOL/2011[2003-04]Status: DisposedITAT Kolkata30 Dec 2016AY 2003-04

Bench: Hon’Ble Sri Aby T.Varkey, Jm & Dr.Arjun Lal Saini, Am ] I.T.A Nos.563&564/Kol/2011 Assessment Years : 2003-04 & 2004-05 D.C.I.T., Circle-10, -Vs.- Vesuvious India Ltd. Kolkata Kolkata [Pan : Aaacv 8995 Q] (Respondent) (Appellant) For The Appellant : Shri Rajat Kumar Kureel, Jcit, Sr.Dr For The Respondent : Shri Harish Agarwal, Ar Date Of Hearing : 20.12.2016. Date Of Pronouncement : 30.12.2016. Order

For Appellant: Shri Rajat Kumar Kureel, JCIT, Sr.DRFor Respondent: Shri Harish Agarwal, AR
Section 143(3)Section 80Section 80HSection 80I

…the civil appeal is dismissed. No costs." 15. The decision of Hon'ble Bombay High Court in the case of Associated Capsules (P) Ltd. (supra) has been followed by various Tribunals & High Courts in the following cases- CIT -vs.- Millipore India P. Ltd. (2012) 341 ITR 219 (Kar) DCIT -vs.- Gujarat Ambuja Cements Ltd. (2011) 57 DTR 179 (Mum) ACIT -vs.-Ucal Fuel Systems Ltd. (ITA. No. 1519/Mds/2011 dtd. 30-11-2011) CIT -vs.- Emmbros Metal Pvt. Ltd. (2012) 83 CCH 159 (HP) CIT -vs.- EssaeTeraoka Ltd. (2012) 21 Taxmann.com 164 (Kar) 16. It is noted that the Co-ordinate bench in the case of EIH Ltd vs DCIT in ITA No.180…

M/S J K Industries Ltd vs. The Joint Commissioner of Income Tax

In the result, all questions are answered against the

ITA/1360/2006HC Karnataka26 Feb 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 260ASection 28Section 80H

…e to export turnover. In support of his submission, Sri Shankar has placed reliance on the decisions in 1) COMMISSIONER OF INCOME TAX vs MADRAS MOTORS (P) LTD [(1984) 150 ITR 150] and 2) COMMISSIONER OF INCOME TAX vs MILLIPORE INDIA PVT LTD [(2012) 341 ITR 219]. 5 7. Specific submission, placing reliance on these two decisions, is that the figure which is the amount attributable to profits of the business for the purpose of Section 80HHC of the Act, which is to be multiplied by the fraction of export turnover divided by total turnover for arriving at the computation of the amount qualifyin…

CIT v. Millipore India Pvt. Ltd. (341 ITR 219) — Cited in 8 Judgments | BharatTax