(e) ACIT v. Kunal Printers Ltd.

2 SOT 414Income Tax Appellate Tribunal#19728 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 80IA

Issues it is cited on

section 80ia(4)infrastructure facilitydeduction u/s 80iasection 80iasection 80isection 80transferprescribedpersoncompanyindiabusiness

Judgments citing (e) ACIT v. Kunal Printers Ltd.

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2622/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2024AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…d upon this decision on the point that financial investment is one of the criteria to categorise an assessee as developer. However, the financial investment is only one of the criteria, but cannot be the only criteria. (e) ACIT vs. Kunal Printers Ltd (2005)( 2 SOT 414). In this case, the distinction between the expression “Profits and gains derived from any business of an industrial undertaking” and “profit derived from industrial undertaking” has been discussed. 10 AJR Infra and Tolling Limited (f) CIT vs. Chanda Diesels (1994)(75 Taxman 428)(Bom). In this case, the assessee has purchased machinery for manufa…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2621/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Jan 2024AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…d upon this decision on the point that financial investment is one of the criteria to categorise an assessee as developer. However, the financial investment is only one of the criteria, but cannot be the only criteria. (e) ACIT vs. Kunal Printers Ltd (2005)( 2 SOT 414). In this case, the distinction between the expression “Profits and gains derived from any business of an industrial undertaking” and “profit derived from industrial undertaking” has been discussed. 10 AJR Infra and Tolling Limited (f) CIT vs. Chanda Diesels (1994)(75 Taxman 428)(Bom). In this case, the assessee has purchased machinery for manufa…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2620/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Jan 2024AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…d upon this decision on the point that financial investment is one of the criteria to categorise an assessee as developer. However, the financial investment is only one of the criteria, but cannot be the only criteria. (e) ACIT vs. Kunal Printers Ltd (2005)( 2 SOT 414). In this case, the distinction between the expression “Profits and gains derived from any business of an industrial undertaking” and “profit derived from industrial undertaking” has been discussed. 10 AJR Infra and Tolling Limited (f) CIT vs. Chanda Diesels (1994)(75 Taxman 428)(Bom). In this case, the assessee has purchased machinery for manufa…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd)., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2619/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 Jan 2024AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…d upon this decision on the point that financial investment is one of the criteria to categorise an assessee as developer. However, the financial investment is only one of the criteria, but cannot be the only criteria. (e) ACIT vs. Kunal Printers Ltd (2005)( 2 SOT 414). In this case, the distinction between the expression “Profits and gains derived from any business of an industrial undertaking” and “profit derived from industrial undertaking” has been discussed. 10 AJR Infra and Tolling Limited (f) CIT vs. Chanda Diesels (1994)(75 Taxman 428)(Bom). In this case, the assessee has purchased machinery for manufa…

(e) ACIT v. Kunal Printers Ltd. (2 SOT 414) — Cited in 4 Judgments | BharatTax