DXN Herbal Mfg. (India) (P.) Ltd. v. ITO (ITAT, Chennai)

110 ITD 99Income Tax Appellate Tribunal#21992 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2021.

Judgments citing DXN Herbal Mfg. (India) (P.) Ltd. v. ITO (ITAT, Chennai)

Addl.CIT, Special Range- 4, New Delhi vs. Indraprastha Gas Ltd., New Delhi

The appeal of the assessee is hereby allowed

ITA 6714/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Mar 2021AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6714/Del/2018 : Asstt. Year : 2011-12 Ita No. 6715/Del/2018 : Asstt. Year : 2012-13 Addl. Cit, Vs Indraprastha Gas Ltd., Special Range-4, Plot No. 4, Igl Bhawan, Sector-9, New Delhi R.K. Puram, New Delhi-110022 (Appellant) (Respondent) Pan No. Aaaci5076R Assessee By : Sh. Rajat Jain, Ca Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 01.03.2021 Date Of Pronouncement: 19.03.2021

For Appellant: Sh. Rajat Jain, CAFor Respondent: Ms. Sunita Singh, CIT DR

Section 147Section 32Section 32(1)(iia)

…r Components Ltd Vs DCIT (ITAT, Del) 72 ITD 514 ix. Filling of mushroom powder in gelatine capsules to make it fit for marketing - No manufacturing or production of any commercially distinct commodity [DXN Herbal Mfg. (India) (P.) Ltd. Vs ITO (ITAT, Chennai) 110 ITD 99] x. Purchased seeds from agriculturists and sold them after processing - No manufacturing activity involved. [ITO Vs Daftri Agro (ITAT, Hyd.) 135 TTJ 729; 130 ITD 496]. xi. Peeling & Freezing of Shrimps / processing of fish - No manufacturing - activity involved since there is no essential difference between raw shrimps and prawns and processed…

Indraprastha Gas Ltd., New Delhi vs. Addl.CIT, Special Range- 4, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6489/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Jan 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6489/Del/2017 : Asstt. Year : 2013-14 Indraprastha Gas Ltd., Vs Addl. Cit, Plot No. 4, Igl Bhawan, Special Range-4, Sector-9, R.K. Puram, New Delhi New Delhi-110022 (Appellant) (Respondent) Pan No. Aaaci5076R Assessee By : Sh. Rajat Jain, Ca Revenue By : Sh. Gaurav Dudeja, Sr. Dr Date Of Hearing: 09.11.2020 Date Of Pronouncement: 05.01.2021

For Appellant: Sh. Rajat Jain, CAFor Respondent: Sh. Gaurav Dudeja, Sr. DR

Section 271(1)(c)Section 32Section 32(1)(iia)

Kamakshi Hospitality Pvt. Ltd., Jaipur vs. DCIT, Jaipur

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

ITA 481/JPR/2016[2010-11]Status: DisposedITAT Jaipur15 Dec 2017AY 2010-11

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT - DR &

Section 132Section 153ASection 69

…s have never admitted any on money payment. Case 13:- H.M. Sarif & Sons vs. CIT 8 OF 1991 This is a case of trading addition with reference to section 145. Therefore, the same is distinguished in facts and law. Case 14:- DXN Herbal Mfg. India P. Ltd. vs. ITO 110 ITD 99 In this case non furnishing of copy of statement given by production incharge did not amount to denying opportunity of cross examination to assessee as it did not cause any prejudice to assessee especially when addition was made solely on the basis of return filed, document produced and submission made by assessee. Such is not the case of the asse…