CIT v. Rogini Garments

108 ITD 49Income Tax Appellate Tribunal2007#18660 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2010 to 2019.

Judgments citing CIT v. Rogini Garments

Atlas Metal Processors P Ltd., Chennai vs. ACIT Corporate Circle 1(1), Chennai

In the result, the assessee’s appeals for the assessment years

ITA 1995/CHNY/2018[2004-05]Status: DisposedITAT Chennai03 Oct 2019AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. P. Muthushankar, JCIT
Section 80Section 801ASection 80HSection 80ISection 80l

…m Exports India Ltd vs CIT [2011] 332 ITR 40 and the Gujarat High Court in the case of CIT vs Atul Intermediates [2014] 45 taxman.com 275 (Gujarat) have held in favour of revenue. The ITAT Special Bench Chennai in the case of CIT vs Rogini Garments (2007) 108 ITD 49 had also held a similar view. Respectfully following the same, this ground of appeal us dismissed.” and then supported the orders of the ld CIT(A). 6. We heard the rival submissions and considered them carefully. It is clear from the above that the issue, whether the relief u/s. 80IA should be deducted from profits and gains of business before…

Atlas Metal Processors P Ltd., Chennai vs. ACIT Corporate Circle 1(1), Chennai

In the result, the assessee’s appeals for the assessment years

ITA 1994/CHNY/2018[2001-02]Status: DisposedITAT Chennai03 Oct 2019AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. P. Muthushankar, JCIT
Section 80Section 801ASection 80HSection 80ISection 80l

…m Exports India Ltd vs CIT [2011] 332 ITR 40 and the Gujarat High Court in the case of CIT vs Atul Intermediates [2014] 45 taxman.com 275 (Gujarat) have held in favour of revenue. The ITAT Special Bench Chennai in the case of CIT vs Rogini Garments (2007) 108 ITD 49 had also held a similar view. Respectfully following the same, this ground of appeal us dismissed.” and then supported the orders of the ld CIT(A). 6. We heard the rival submissions and considered them carefully. It is clear from the above that the issue, whether the relief u/s. 80IA should be deducted from profits and gains of business before…

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

…e Hon’ble ITAT, Delhi Bench ‘C’ (Special Bench) in the case of ACIT v. Hindustan Mint & Agro Products (P) Ltd. referred supra, was emphatic in its wisdom in concurring with the decision of the Chennai Special Bench in the case of ACIT v.Rogini Garments (2007) 108 ITD 49. 6.2. In an overall consideration of the facts and circumstances of the issue and also respectfully following the findings of the Hon’ble Tribunals referred supra, we are of the unanimous view that the CIT was fully justified in invoking the provisions of s.263 of the Act. It is ordered accordingly.” From the above findings it is clear that this…

Commissioner of Income Tax vs. Honda Siel Power Products Ltd

ITA/1376/2009HC Delhi05 Jul 2010

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE V.K. JAIN

For Appellant: Mr N.P. Sahni and Ms Prem Lata Bansal with Mr P.C. YadavFor Respondent: Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna
Section 143(3)Section 263Section 80HSection 80I

…ITA Nos.1376/09&1382/09 Page No.1 of 20 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 05.07.2010 + ITA 1376/2009 COMMISSIONER OF INCOME-TAX DELHI-IV … Appellant versus HONDA SIEL POWER PRODUCTS LTD. … Respondent AND + ITA 1382/2009 COMMISSIONER OF INCOME-TAX DELHI-IV … Appellant versus HONDA SIEL POWER PRODUCTS LTD. … Respondent Advocates who appeared in this case:- For the Appellant : Mr N.P. Sahni and Ms Prem Lata Bansal with Mr P.C. Yadav For the Respondent : Mr Ajay Vohra wi…

CIT v. Rogini Garments (108 ITD 49) — Cited in 4 Judgments | BharatTax