CIT v. Vasan Publication (P) Ltd.

144 ITR 12High Court#22567 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,375 Indian tax judgments — from 2018 to 2024.

Judgments citing CIT v. Vasan Publication (P) Ltd.

Rakesh Kumar, Patna vs. DCIT, Circle-4, Patna

In the result, both the appeals of the assessee for AYs 2012-13

ITA 86/PAT/2017[2013-14]Status: DisposedITAT Patna23 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

…e instant appeal. In the case Gem India Manufacturing Company 249 ITR 307, the issue in this case was of cutting and polishing of uncut raw diamonds, it was held that raw diamonds remained diamonds even after cutting and polishing (ii) In Buhari Sons Pvt. Ltd.144 ITR 12, the issue in this case was altogether different as to whether Hotel is an industrial undertaking (iii) In before coordinate Bench Pune ITAT the issue of pasteurization of the milk was involved and in that context the Hon'ble ITAT held that even after pasteurization milk remains milk and no new article has come into being. (iv) In Lucky Minmat Pvt…

Rakesh Kumar, Patna vs. DCIT, Circle-4, Patna

In the result, both the appeals of the assessee for AYs 2012-13

ITA 85/PAT/2017[2012-13]Status: DisposedITAT Patna23 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

…e instant appeal. In the case Gem India Manufacturing Company 249 ITR 307, the issue in this case was of cutting and polishing of uncut raw diamonds, it was held that raw diamonds remained diamonds even after cutting and polishing (ii) In Buhari Sons Pvt. Ltd.144 ITR 12, the issue in this case was altogether different as to whether Hotel is an industrial undertaking (iii) In before coordinate Bench Pune ITAT the issue of pasteurization of the milk was involved and in that context the Hon'ble ITAT held that even after pasteurization milk remains milk and no new article has come into being. (iv) In Lucky Minmat Pvt…

Asst CIT 19(1), Mumbai vs. Deepak Kanwarlal Jain, Mumbai

The appeal stands dismissed in terms of our above order subject to aforesaid verification by Ld

ITA 248/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2018AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.248/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Assistant Commissioner Of Deepak Kanwarlal Jain Income Tax-19(1) Flat No.B-6, Rock Side Apartment, बनाम/ Room No.203, 2Nd Floor 116, Walkeshwar Road Vs. Matru Mandir, Tardeo Road Mumbai-400 006 Mumbai-400 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacpj-2057-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Suchek Anchaliya, Ld. ARFor Respondent: Ram Tiwari, Ld. DR
Section 10ASection 143(3)

…s understood in common parlance has no significance while deciding the claim of deduction u/s 10AA of the Act. 6.5 Ld. AO relied on following case law in support of his arguments: CIT vs. Vasan Publication (P) Ltd 159 ITR 381 (Mad) CIT vs. Buhari Sons (P) Ltd 144 ITR 12 (Mad) Laxmanda Pranchand & Ors VS. Union of India & Ors 234 ITR 261 (M.P.) CIT vs R.J. Trivadi & Sons, 183 ITR 420 (M.P.) Whereas, the Ld. AR pointed out that the above case laws cite by the Ld. A.O. has been thoroughly discussed by the Hon. ITAT, Jaipur Bench in the case of Goenka Diamond and Jewellery Limited, reported in 146 TTJ 68 and after c…

CIT v. Vasan Publication (P) Ltd. (144 ITR 12) — Cited in 3 Judgments | BharatTax