DCIT v. Best Roses Biotech Ltd.

17 Taxmann.com 56Reported decision2012#20003 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 12A(1)(ac)(iii)Section 12A(1)(ac)(iv)Section 12A(1)(ac)(vi)Section 12ABSection 13(3)

Judgments citing DCIT v. Best Roses Biotech Ltd.

S.S. JAIN SABHA GOLF LINK, LUDHIANA,LUDHIANA vs. CIT EXEMPTIONS, JALANDHAR

ITA 482/ASR/2024[24-25]Status: DisposedITAT Amritsar20 Mar 2026

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta

For Appellant: None
Section 12ASection 12A(1)(ac)

…ied upon by the revenue was based on whims and fancies without there being any definite basis that any mis-utilization would occur for sure in future. 9) Likewise, in the case of CIT Central Circle v. AS kapparaju brothers’ charitable foundation trust (2012) 17 Taxmann.com 56 (Chen 'A'-Trib)-it was held that the purpose of creation of trust was to save the property of authors of trust from various enactments such as urban ceiling act etc-such inference is totally based on presumption hence registration cannot be denied. 6 I.T.A. No. 482/Asr/2024 Assessment Year: N.A. 10) The appellants-case is similar to the…

HIMALAYA FOOD INTERNATIONAL LTD. vs. PR. COMMISSIONER OF INCOME TAX -04

ITA/14/2019HC Delhi28 Feb 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 263

…$~12 & 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 14/2019 & CM APPL. 1268/2019 HIMALAYA FOOD INTERNATIONAL LTD. ..... Appellant Through: Ms Shreya Jain and Mr Gaurav Tanwar, Advs. versus PR. COMMISSIONER OF INCOME TAX -04 ..... Respondent Through: Mr Vipul Agarwal, Senior Standing Counsel with Mr Gibran Naushad and Ms Sakshi Shairwar, Advocates. 13 + ITA 218/2019 PR. COMMISSIONER OF INCOME TAX-04, DELHI ..... Appellant Through: Ms Shreya Jain and Mr Gaurav Tanwar, Advs. versus HIMALAYA FOOD INTERNATIONAL LTD. (FORMERLY K…

DCIT , CHENNAI vs. M/S BRITISH AGRO PRODUCTS (INDIA) PVT LTD , CHENNAI

In the result, appeal filed by the revenue for assessment year 2017-18 is dismissed

ITA 970/CHNY/2022[2018-2019]Status: DisposedITAT Chennai05 Apr 2023AY 2018-2019

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of M/S. British Agro Products Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [Pan: Aafcb-8238-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit ""यथ" क" ओर से/Respondent By : Shri. Y. Sridhar, Fca सुनवाई की तारीख/Date Of Hearing : 21.03.2023 घोषणा की तारीख/Date Of Pronouncement : 05.04.2023 आदेश /O R D E R

For Appellant: Shri. M. Rajan, CITFor Respondent: Shri. Y. Sridhar, FCA
Section 2

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी टी. वक", "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI ABY T. VARKERY, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner of M/s. British Agro Products Income Tax, v. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [PAN: AAFCB-8238-H] (अपीलाथ"/Appellant) (""यथ"/Responden…

DCIT , CHENNAI vs. M/S BRITISH AGRO PRODUCTS (INDIA) PVT LTD , CHENNAI

In the result, appeal filed by the revenue for assessment year 2017-18 is dismissed

ITA 969/CHNY/2022[2017-2018]Status: DisposedITAT Chennai05 Apr 2023AY 2017-2018

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of M/S. British Agro Products Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [Pan: Aafcb-8238-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit ""यथ" क" ओर से/Respondent By : Shri. Y. Sridhar, Fca सुनवाई की तारीख/Date Of Hearing : 21.03.2023 घोषणा की तारीख/Date Of Pronouncement : 05.04.2023 आदेश /O R D E R

For Appellant: Shri. M. Rajan, CITFor Respondent: Shri. Y. Sridhar, FCA
Section 2

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी टी. वक", "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI ABY T. VARKERY, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner of M/s. British Agro Products Income Tax, v. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [PAN: AAFCB-8238-H] (अपीलाथ"/Appellant) (""यथ"/Responden…