CIT v. Regency

27 Taxmann 322Reported decision2012#20327 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Regency

M/S. RINIRA TECHNOLOGIES PVT. LTD,MUMBAI vs. ITO WD.11(1) (2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1872/MUM/2021[2011-12]Status: DisposedITAT Mumbai27 Apr 2022AY 2011-12

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Rinira Technologies Pvt. Ltd., V. Income Tax Officer – 11(1)(2) Room No. 202, 2Nd Floor 110, Shiv Ashish, 66-S.V. Road Aayakar Bhavan, M.K. Road Andheri (W), Mumbai - 40058 Mumbai - 400020 Pan: Aadcr7702C (Appellant) (Respondent)

For Appellant: Shri Bharat ShahFor Respondent: Shri Bharti Singh
Section 10BSection 271Section 271(1)(c)Section 274

…ed services rendered and filed its return of income on 30/09/2011 claiming exemption u/s 10B of the Income Tax Act. After the filing of income tax return on 30/09/2011 the decision of the Hon Delhi High Court in another case CIT vs Regency creations Ltd(2012) 27 Taxmann 322 was available in which the Hon Delhi High Court held on 17/09/2012 that for claiming deduction u/sec 10B in respect of 100% EOU it should be approved by Central Government through the appropriate authority constituted u/sec 14 of the Industries 9 Development and Regulation) Act and if the 100% EOPU is approved only by the Director STPI it woul…

SHAH NILESH YASHWANT,MUMBAI vs. ITO 5(2)(4), MUMBAI

In the result, the appeal filed by the assessee is dismissed in limine

ITA 6972/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Nov 2017AY 2010-11

Bench: Shri Rajendra, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No. 6972/Mum/2014 (धििाारण वर्ा / Assessment Year: 2010-11) Shah Nilesh Yashwant बिाम/ Ito-5(2)(4), Room No. 566, 5Th Floor, A-105, Adinath Apartmnet, Vs. 281, Tardeo Road, Tardeo, Aayakar Bhavan, M. K. Road, Mumbai-400 007 Mumbai-400 020 स्थायी लेखा सं./Pan : Aaacps 7097 R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) अपीलाथी की ओर से / Appellant By : None प्रत्यथी की ओर से/ Respondent By : Shri V. Justin सुनवाई की तारीख /Date Of Hearing : 25.09.2017 घोषणा की तारीख /Date Of Pronouncement : 03.11.2017

For Appellant: NoneFor Respondent: Shri V. Justin
Section 10BSection 143(3)Section 234BSection 271

…आयकर अपीलीय अधिकरण “ई” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. No. 6972/Mum/2014 (धििाारण वर्ा / Assessment Year: 2010-11) Shah Nilesh Yashwant बिाम/ ITO-5(2)(4), Room No. 566, 5th Floor, A-105, Adinath Apartmnet, Vs. 281, Tardeo Road, Tardeo, Aayakar Bhavan, M. K. Road, Mumbai-400 007 Mumbai-400 020 स्थायी लेखा सं./PAN : AAACPS 7097 R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) अपीलाथी की ओर से / Appellant by : None प्रत्यथी की ओर से/ Respondent by : Shri V. Justin सुनवाई की तारीख /Date of Hearing…

BRANDSCAPES CONSULTANCY P.LTD,MUMBAI vs. ITO WD 6(1)(2), MUMBAI

In the result, both the appeals filed by the assessee are hereby

ITA 7591/MUM/2014[2011-12]Status: DisposedITAT Mumbai04 Apr 2017AY 2011-12

Bench: Shri C.N.Prasad, Jm & Shri Rajesh Kumar, Am आयकर अपील सं/ I.T.A. No. 6508/Mum/2014 & I.T.A No.7591/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-11 & 2011-12) बनाम/ Brandscapes Consultancy Income Tax Officer 5(1)(2) Pvt. Ltd. Room No.570, Vs. 2001/2002, Era-2, Aayakar Bhavan, M.K.Road, Marathon Next Gen., Mumbai - 400020 Off. G. K .Marg, Lower Parel, Mumbai – 400013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb7654E (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By: Shri Vishwas Mehendale Revenue By: Shri H. M. Wanare सुनवाई की तारीख / Date Of Hearing: 09.01.2017 घोषणा की तारीख /Date Of Pronouncement: 04.04.2017 आदेश / O R D E R Per C.N.Prasad, Jm:

For Appellant: Shri Vishwas MehendaleFor Respondent: Shri H. M. Wanare
Section 10ASection 10B

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ ‘जी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI "ी सी. एन. "साद, "ाियक सद", एवं "ी राजेश कुमार, लेखा सद", के सम" BEFORE SHRI C.N.PRASAD, JM AND SHRI RAJESH KUMAR, AM आयकर अपील सं/ I.T.A. No. 6508/Mum/2014 & I.T.A No.7591/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-11 & 2011-12) बनाम/ Brandscapes Consultancy Income Tax Officer 5(1)(2) Pvt. Ltd. Room No.570, Vs. 2001/2002, ERA-2, Aayakar Bhavan, M.K.Road, Marathon Next Gen., Mumbai - 400020 Off. G. K .Marg, Lower Parel, Mumbai – 400013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCB7654E (अपीलाथ" /Appellant) (""थ"…

BRANDSCAPES CONSULTANCY P.LTD,MUMBAI vs. ITO 5(1)(2), MUMBAI

In the result, both the appeals filed by the assessee are hereby

ITA 6508/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Apr 2017AY 2010-11

Bench: Shri C.N.Prasad, Jm & Shri Rajesh Kumar, Am आयकर अपील सं/ I.T.A. No. 6508/Mum/2014 & I.T.A No.7591/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-11 & 2011-12) बनाम/ Brandscapes Consultancy Income Tax Officer 5(1)(2) Pvt. Ltd. Room No.570, Vs. 2001/2002, Era-2, Aayakar Bhavan, M.K.Road, Marathon Next Gen., Mumbai - 400020 Off. G. K .Marg, Lower Parel, Mumbai – 400013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb7654E (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By: Shri Vishwas Mehendale Revenue By: Shri H. M. Wanare सुनवाई की तारीख / Date Of Hearing: 09.01.2017 घोषणा की तारीख /Date Of Pronouncement: 04.04.2017 आदेश / O R D E R Per C.N.Prasad, Jm:

For Appellant: Shri Vishwas MehendaleFor Respondent: Shri H. M. Wanare
Section 10ASection 10B

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ ‘जी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI "ी सी. एन. "साद, "ाियक सद", एवं "ी राजेश कुमार, लेखा सद", के सम" BEFORE SHRI C.N.PRASAD, JM AND SHRI RAJESH KUMAR, AM आयकर अपील सं/ I.T.A. No. 6508/Mum/2014 & I.T.A No.7591/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-11 & 2011-12) बनाम/ Brandscapes Consultancy Income Tax Officer 5(1)(2) Pvt. Ltd. Room No.570, Vs. 2001/2002, ERA-2, Aayakar Bhavan, M.K.Road, Marathon Next Gen., Mumbai - 400020 Off. G. K .Marg, Lower Parel, Mumbai – 400013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCB7654E (अपीलाथ" /Appellant) (""थ"…

CIT v. Regency (27 Taxmann 322) — Cited in 4 Judgments | BharatTax