Eastern (P) Ltd. (202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula v. Micro Instruments Co. (388 ITR 46)

Q: What is Eastern (P) Ltd. (202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula v. Micro Instruments Co. authority for?

An assessee is not required to maintain separate books of account for an undertaking eligible for deduction under section 80IB of the Income Tax Act.

Q: How many judgments cite Eastern (P) Ltd. (202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula v. Micro Instruments Co.?

13 judgments on BharatTax cite Eastern (P) Ltd. (202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula v. Micro Instruments Co. (388 ITR 46), spanning 2017 to 2023.

M/S. New Mangalore Port Authority, Mangaluru vs. Assistant Commissioner of Income-Tax, Circle-1(1), Mangaluru

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…ITA Nos. 755 to 757/Bang/2023 & C.O. Nos. 6 to 8/Bang/2023 He, therefore, relies upon certain judgment passed by the different Hon’ble High Courts, which is as follows:- a) Decision of the Hon’ble Punjab & Haryana High Court in CIT Vs. Micro Instruments Co. [388 ITR 46] b) Decision of the Hon’ble Mumbai ITAT in M/s Vodafone India Ltd., in ITA No.5598/Mum/2017 c) Decision of the Hon’ble Hyderabad ITAT in Leo Meridian in ITA No.1254/Hyd/2011 dated 28/03/2013. 14. On the other hand, the ld.Representative of the Department relied upon the order passed by the authorities below. 15. We have heard the submissions made…

DCIT 8(3)(2), Mumbai vs. Vodafone India Ltd, Mumbai

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 5598/MUM/2017[2005-06]Status: DisposedITAT Mumbai28 Nov 2022AY 2005-06

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent Pan: Aaach-5332-B आअसं. 5078/मुं/2017 ("न.व. 2005-06) M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ...... अपीलाथ"/Appellant Pan: Aaach-5332-B बनाम Vs. Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... ""तवाद"/Respondent Mumbai – 400 020 Revenue By : S/Shrianand Mohan&Ajay K.R.Kesari Assessee By :S/Shri Salil Kapoor, Ketanved & Ms. Soumya Singh

For Appellant: S/Shri Salil Kapoor, KetanVed and Ms. Soumya SinghFor Respondent: S/ShriAnand Mohan&Ajay K.R.Kesari

Section 114Section 143(3)Section 263Section 801ASection 80I

…आयकरअपील"यअ"धकरण मुंबईपीठ“आई”मुंबई "ी"वकासअव"थी, "या"यकसद"यएवं "ीएमबालगणेश, लेखाकारसद"यकेसम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner of Income Tax – 8(3)(2), Room No.615, 6th Floor, AaykarBhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/s. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent PAN: AAACH-5332-B आअसं. 5078/मुं/2017 ("न.व…

Vodafone India Ltd, Mumbai vs. DCIT 8(3)(2), Mumbai

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 5078/MUM/2017[2005-06]Status: DisposedITAT Mumbai28 Nov 2022AY 2005-06

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent Pan: Aaach-5332-B आअसं. 5078/मुं/2017 ("न.व. 2005-06) M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ...... अपीलाथ"/Appellant Pan: Aaach-5332-B बनाम Vs. Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... ""तवाद"/Respondent Mumbai – 400 020 Revenue By : S/Shrianand Mohan&Ajay K.R.Kesari Assessee By :S/Shri Salil Kapoor, Ketanved & Ms. Soumya Singh

For Appellant: S/Shri Salil Kapoor, KetanVed and Ms. Soumya SinghFor Respondent: S/ShriAnand Mohan&Ajay K.R.Kesari

Section 114Section 143(3)Section 263Section 801ASection 80I

…आयकरअपील"यअ"धकरण मुंबईपीठ“आई”मुंबई "ी"वकासअव"थी, "या"यकसद"यएवं "ीएमबालगणेश, लेखाकारसद"यकेसम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner of Income Tax – 8(3)(2), Room No.615, 6th Floor, AaykarBhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/s. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent PAN: AAACH-5332-B आअसं. 5078/मुं/2017 ("न.व…