CIT v. Northern Aeromatics Ltd.

196 CTR 479High Court2005#7742 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

section 80ib(2)section 2(29ba)section 35acpreliminary expensesfirst proviso to section 147section 151(1)infrastructure facilitybeyond four yearsmaterial facts necessary for assessmentsection 80icsection 80ibkelvinator

Judgments citing CIT v. Northern Aeromatics Ltd.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 510/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 509/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 508/IND/2024[2012-13]Status: DisposedITAT Indore10 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 489/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

ITA 486/IND/2024[2012-13 ]Status: DisposedITAT Indore10 Sept 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

ITA 444/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

ACIT CIRCLE-2(I), BHOPAL vs. MAPAAEX REMEDIES (P) LTD., BHOPAL

In the result, this appeal of revenue is dismissed

ITA 214/IND/2019[2014-15]Status: DisposedITAT Indore26 Dec 2022AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year 2014-15 Acit, Circle -2(1) Mapaaex Remedies Pvt. Ltd. Bhopal Hig-500, E-7, Arera Colony, Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan No. Aaecm 2274 P Revenue By Shri Ashish Porwal, Sr. Dr Revenue By Shri Sumit Nema, Sr. Adv & Gagan Tiwari, Adv. Date Of Hearing 17.11.2022 Date Of Pronouncement 26.12.2022

Section 143(2)Section 143(3)Section 153ASection 2Section 80Section 80I

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year 2014-15 ACIT, Circle -2(1) Mapaaex Remedies Pvt. Ltd. Bhopal HIG-500, E-7, Arera Colony, Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) PAN No. AAECM 2274 P Revenue by Shri Ashish Porwal, Sr. DR Revenue by Shri Sumit Nema, Sr. Adv & Gagan Tiwari, Adv. Date of Hearing 17.11.2022 Date of Pronouncement 26.12.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 06.12.2018 p…

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 559/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh21 May 2018AY 2013-14

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

…Taxman 3 (2009) 310 ITR 47 (AT) entitled to 80IB. Profit on sale of scrap and (Hyd) (2009) 121 TTJ 858 interest on delayed payment have direct nexus with manufacturing activity. CIT Vs. Northern Arometics Ltd. (2005) Sec-80IA - Assessee engaged in job work - 196 CTR 479 (Del) Warren Laboratories eligible for deduction u/s 801 A. VS. DCIT (2005) 3 SOT 638 (Mum - Trib) ITO, Ludhiana V/s Impel Forge P Ltd. S.80-IB - Deduction allowable to a (2008) 36 ITRep 454 (Chd) manufacturing unit who does the job work involving the same processes for others. Section-80 IB-assessee is at liberty to do Affirmed in( 2009) 183 Tax…

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 558/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh21 May 2018AY 2012-13

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

…Taxman 3 (2009) 310 ITR 47 (AT) entitled to 80IB. Profit on sale of scrap and (Hyd) (2009) 121 TTJ 858 interest on delayed payment have direct nexus with manufacturing activity. CIT Vs. Northern Arometics Ltd. (2005) Sec-80IA - Assessee engaged in job work - 196 CTR 479 (Del) Warren Laboratories eligible for deduction u/s 801 A. VS. DCIT (2005) 3 SOT 638 (Mum - Trib) ITO, Ludhiana V/s Impel Forge P Ltd. S.80-IB - Deduction allowable to a (2008) 36 ITRep 454 (Chd) manufacturing unit who does the job work involving the same processes for others. Section-80 IB-assessee is at liberty to do Affirmed in( 2009) 183 Tax…

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 557/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh21 May 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

…Taxman 3 (2009) 310 ITR 47 (AT) entitled to 80IB. Profit on sale of scrap and (Hyd) (2009) 121 TTJ 858 interest on delayed payment have direct nexus with manufacturing activity. CIT Vs. Northern Arometics Ltd. (2005) Sec-80IA - Assessee engaged in job work - 196 CTR 479 (Del) Warren Laboratories eligible for deduction u/s 801 A. VS. DCIT (2005) 3 SOT 638 (Mum - Trib) ITO, Ludhiana V/s Impel Forge P Ltd. S.80-IB - Deduction allowable to a (2008) 36 ITRep 454 (Chd) manufacturing unit who does the job work involving the same processes for others. Section-80 IB-assessee is at liberty to do Affirmed in( 2009) 183 Tax…

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 556/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh21 May 2018AY 2010-11

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

…Taxman 3 (2009) 310 ITR 47 (AT) entitled to 80IB. Profit on sale of scrap and (Hyd) (2009) 121 TTJ 858 interest on delayed payment have direct nexus with manufacturing activity. CIT Vs. Northern Arometics Ltd. (2005) Sec-80IA - Assessee engaged in job work - 196 CTR 479 (Del) Warren Laboratories eligible for deduction u/s 801 A. VS. DCIT (2005) 3 SOT 638 (Mum - Trib) ITO, Ludhiana V/s Impel Forge P Ltd. S.80-IB - Deduction allowable to a (2008) 36 ITRep 454 (Chd) manufacturing unit who does the job work involving the same processes for others. Section-80 IB-assessee is at liberty to do Affirmed in( 2009) 183 Tax…

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

ITA 555/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh21 May 2018AY 2007-08

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

…Taxman 3 (2009) 310 ITR 47 (AT) entitled to 80IB. Profit on sale of scrap and (Hyd) (2009) 121 TTJ 858 interest on delayed payment have direct nexus with manufacturing activity. CIT Vs. Northern Arometics Ltd. (2005) Sec-80IA - Assessee engaged in job work - 196 CTR 479 (Del) Warren Laboratories eligible for deduction u/s 801 A. VS. DCIT (2005) 3 SOT 638 (Mum - Trib) ITO, Ludhiana V/s Impel Forge P Ltd. S.80-IB - Deduction allowable to a (2008) 36 ITRep 454 (Chd) manufacturing unit who does the job work involving the same processes for others. Section-80 IB-assessee is at liberty to do Affirmed in( 2009) 183 Tax…

ACIT, LUDHIANA vs. M/S MRS. BECTORS FOOD SPECIALTIES PVT. LTD., LUDHIANA

ITA 405/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh21 May 2018AY 2008-09

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

…Taxman 3 (2009) 310 ITR 47 (AT) entitled to 80IB. Profit on sale of scrap and (Hyd) (2009) 121 TTJ 858 interest on delayed payment have direct nexus with manufacturing activity. CIT Vs. Northern Arometics Ltd. (2005) Sec-80IA - Assessee engaged in job work - 196 CTR 479 (Del) Warren Laboratories eligible for deduction u/s 801 A. VS. DCIT (2005) 3 SOT 638 (Mum - Trib) ITO, Ludhiana V/s Impel Forge P Ltd. S.80-IB - Deduction allowable to a (2008) 36 ITRep 454 (Chd) manufacturing unit who does the job work involving the same processes for others. Section-80 IB-assessee is at liberty to do Affirmed in( 2009) 183 Tax…

ASST CIT LARGE TAX PAYER UNIT, MUMBAI vs. GLENMARK GENERICS LTD, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 5515/MUM/2013[2009-10]Status: DisposedITAT Mumbai05 Feb 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri Rajesh Kumarआयकर अपील सं/ I.Ta No.5515/Mum/2013 ("नधा"रण वष" / Assessment Year:2009-10 बनाम/ The Acit, M/S. Glenmark Generics Ltd., Large Tax Payer Unit, B/2, Mahalaxmi Chambers, Vs. Centre-1, 29Th Floor, 22, Bhulabhai Desai Road, World Trade Centre, Mumbai -400 026 Cuffe Parade, Mumbai-400 005 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaccg 9820D (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By: Ms. Bharti M. Singh ""यथ" क" ओर से/Respondent By: Shri Vijay Mehta सुनवाई क" तार"ख / Date Of Hearing :01.02.2016 घोषणा क" तार"ख /Date Of Pronouncement :05 .02.2016 आदेश / O R D E R Per C.N. Prasad, Jm:

For Appellant: Ms. Bharti M. SinghFor Respondent: Shri Vijay Mehta
Section 80Section 80I

…ions therefore he has held that the machining charges received by the assessee did qualify the deduction u/s 80IB after considering the precedents namely Rane (Madras) Ltd., 238 ITR 377, Taj Fire Works Industries 288 ITR 92 (Mad.) and Northern Aromatics Ltd., 196 CTR 479 (Del.) .We find no fallacy in the decision of ld. CIT(A) for allowing the claim in respect of machining charges received by the assessee. However, the question before us as raised from the side of the assessee is in respect of scrap sales. In this regard the submission of the assessee was that the scrap is generated during manufacturing activity…

CIT v. Northern Aeromatics Ltd. (196 CTR 479) — Cited in 14 Judgments | BharatTax