CIT v. Spel Semi Conductors Ltd.

27 Taxmann.com 242High Court2012#24134 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Spel Semi Conductors Ltd.

R Stahl Private Limited, Kancheepuram vs. DCIT, Corporate Circle-5(2), Chennai

Appeal is partly allowed

ITA 55/CHNY/2018[2013-14]Status: DisposedITAT Chennai26 Aug 2022AY 2013-14

Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:55/Chny/2018 िनधा"रणवष"/Assessment Year: 2013 - 2014

For Appellant: Ashik Shah, C.AFor Respondent: S. Palani Kumar, CIT
Section 115JSection 143(3)Section 92C

…आयकरअपीलीयअिधकरण,‘ डी’"ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जी मंजूनाथा ,लेखासद"य,एवं "ी रा"ल चौधरी, "याियक सद"य के सम" BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER आयकरअपीलसं./I.T.A No.:55/CHNY/2018 िनधा"रणवष"/Assessment Year: 2013 - 2014 R Stahl Private Limited, Plot No. 5, Malrosapuram Main Road, Sengundram Industrial Area, Singaperumal Koil, Malrosapuram, Post, Kancheepuram Dist. - 603204 अपीलाथ"/Appellant PAN: AAACB2538F …………… Vs. Deputy Commissioner of Income Tax, Corporate Circle – 5(2), Main Building, 4th Floor, M.G. Road, Nungamb…

Ms. Sai Astha Exports Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, both the appeals filed by the assessee stand allowed

ITA 4033/DEL/2016[2014-15]Status: DisposedITAT Delhi25 Oct 2016AY 2014-15

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ramesh Goyal, CAFor Respondent: Sh. F.R. Meena, Sr. DR
Section 142(1)Section 143(2)Section 144Section 71

…e Tribunal. 6. Ld. Counsel of the assessee has filed a Paper Book containing pages 1 to 45 having the written submissions; copy of AO’s order for AY 2012-13 & 2014-15, order of Hon’ble Madras High Court in the case of CIT vs. Spel Semi Conductors Ltd. (2012) 27 Taxmann.com 242 (Mad.); order of ITAT Delhi in the case of ITO vs. Selchem Engineers (P) Ltd. (2004) 90 ITD 732 (Delhi); Hon’ble Gujrat High Court in the case of CIT vs. Farbiquip (P) Ltd. (2002) 123 Taxman 820 (Gujarat); ITAT, Kolkata in the case of JCIT vs. India Stemship Co. Ltd. (2003) 129 Taxman 158 (MAG) Kolkata; ITAT, Bombay High Court in the case…

Ms. Sai Astha Exports Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, both the appeals filed by the assessee stand allowed

ITA 4032/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Oct 2016AY 2012-13

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ramesh Goyal, CAFor Respondent: Sh. F.R. Meena, Sr. DR
Section 142(1)Section 143(2)Section 144Section 71

…e Tribunal. 6. Ld. Counsel of the assessee has filed a Paper Book containing pages 1 to 45 having the written submissions; copy of AO’s order for AY 2012-13 & 2014-15, order of Hon’ble Madras High Court in the case of CIT vs. Spel Semi Conductors Ltd. (2012) 27 Taxmann.com 242 (Mad.); order of ITAT Delhi in the case of ITO vs. Selchem Engineers (P) Ltd. (2004) 90 ITD 732 (Delhi); Hon’ble Gujrat High Court in the case of CIT vs. Farbiquip (P) Ltd. (2002) 123 Taxman 820 (Gujarat); ITAT, Kolkata in the case of JCIT vs. India Stemship Co. Ltd. (2003) 129 Taxman 158 (MAG) Kolkata; ITAT, Bombay High Court in the case…

CIT v. Spel Semi Conductors Ltd. (27 Taxmann.com 242) — Cited in 3 Judgments | BharatTax