DCIT v. Croygas\nEquipments Pvt. Ltd.

224 TTJ 597Income Tax Appellate Tribunal2023#23737 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10AASection 10BSection 139(1)Section 139(5)Section 15CSection 54FSection 80HHCSection 80J(6A)

Issues it is cited on

section 80hhcsection 80hhsection 10aasection 10asection 10section 139(1)section 80prescribednfac

Judgments citing DCIT v. Croygas\nEquipments Pvt. Ltd.

Ganpati Gems & Jewellers, Jaipur vs. Asstt./Dy. CIT, Circle 6, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 36/JPR/2025[2017-2018]Status: DisposedITAT Jaipur13 May 2025AY 2017-2018
For Appellant: Shri G. M. Mehta, C.AFor Respondent: Ms. Swapnil Parihar, JCIT-DR
Section 10ASection 10A(5)Section 139(1)Section 143(3)Section 37(1)

…onsidered directory in nature and such report cannot be removed out of consideration only because of having not been filed at the time of filing of the return. We further find that the Coordinate Ahmedabad Bench, in DCIT vs. Croygas Equipments Pvt. Ltd.(2023) 224 TTJ 597 allowed the appeal of the assessee on exactly identical issue. In view of various authorities cited above and in particular the decision of the jurisdictional High Court, we are of the considered view that Ld. CIT(A) did not consider the facts and attending circumstances of the case while upholding the action of the AO in denying the exemption u/…

Fortrea Scientific Private Limited, Pune vs. ACIT, Mumbai

ITA 5701/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nikhil Tiwari &For Respondent: Shri Paresh Deshpande
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “F” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. 5678/Mum/2024 5701/Mum/2024 Α.Υ. 2016-17 2016-17 Appellant Fortrea Scientific Private Limited, Qubix Business Park Private Limited, Blue Ridge, IT6, 1st Floor, S.No. 154/6, Near Rajiv Gandhi Infotech Park, Hinjewadi Ph1, Pune Man, Wakad B.O., Pune PAN: AAKCS7755B Respondent Asst. Commissioner of Income Tax, Circle-11(2)(1), Aayakar Bhavan, Maharshi Karve Road, Mumbai. For Assessee : Shri Nikhil Tiwari & Shri Pranay Gandhi For Revenue : Shri Paresh Deshpand…

Fortrea Scientific Private Limited, Mumbai vs. ACIT, Circle 11(2)(1), Mumbai

ITA 5678/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17
Section 10A

…2 ITA No. 5678/Mum/24 & ITA No. 5701/Mum/24 appeal in ITA ITA No. 5701/Mum/2024 is a duplicate appeal and the same may be dismissed as infructuous. Accordingly, the No. 5701/Mum/2024 is dismissed as infructuous. ITA No. 5678/Mum/2024: 2. This appeal is directed against the order dated 02-09-2024 passed by Ld CIT(A), NFAC, Delhi and it relates to the assessment year 2016-17. The main issue contested in this appeal relates to denial of deduction claimed u/s. 10AA of the Income Tax Act, 1961 (‘the Act') for the reason that Form 56F was not filed along with return of income of the assessee. 3. The Ld A.R submitted th…

DCIT v. Croygas\nEquipments Pvt. Ltd. (224 TTJ 597) — Cited in 3 Judgments | BharatTax