Exports, Kol v. IT Dept by ITAT, Kol, ITA

338 ITR 290High Court2011#14049 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2013 to 2022.

Judgments citing Exports, Kol v. IT Dept by ITAT, Kol, ITA

The Commissioner of Income Tax vs. M/S. Laila Nutraceuticals

ITTA/192/2017HC Andhra Pradesh24 Aug 2022

Bench: C.PRAVEEN KUMAR,A V RAVINDRA BABU

Section 260

…arned Standing Counsel for the Income Tax that there was no manufacturing process atall may not be correct. 18 23. some to the decisions of the 'I sMai s’ i ‘ 188 ITR 370 (All) 2 137 ITR 329 (MP) ’ 196 ITR 813 (Bom) 86 TTJ 298 (Mum) 137 ITR 879 (Mum) ®338 ITR 290 (Delhi) UP State Agro Industrial Corporation Limited^, Madhya Pradesh High Court in CWT v. Premlatha Bai^, Bombay High Court in CIT v. Penwait India LimitetP, Sunrise Metal Industries v. ITCP, CIT v. Neo Pharma Private Limited^ and the decision of the Delhi High Court in CIT v. Continental Engines Limited^, it cannot be said that the respon…

The Commissioner of Income Tax vs. M/S Laila Nutraceuticals

ITTA/121/2017HC Andhra Pradesh24 Aug 2022

Bench: C.PRAVEEN KUMAR,A V RAVINDRA BABU

Section 260

…arned Standing Counsel for the Income Tax that there was no manufacturing process atall may not be correct. 18 23. some to the decisions of the 'I sMai s’ i ‘ 188 ITR 370 (All) 2 137 ITR 329 (MP) ’ 196 ITR 813 (Bom) 86 TTJ 298 (Mum) 137 ITR 879 (Mum) ®338 ITR 290 (Delhi) UP State Agro Industrial Corporation Limited^, Madhya Pradesh High Court in CWT v. Premlatha Bai^, Bombay High Court in CIT v. Penwait India LimitetP, Sunrise Metal Industries v. ITCP, CIT v. Neo Pharma Private Limited^ and the decision of the Delhi High Court in CIT v. Continental Engines Limited^, it cannot be said that the respon…

The Commissioner of Income Tax, Vijayawada vs. M/S Laila Nutraceuticals, Vijayawada

ITTA/25/2017HC Andhra Pradesh24 Aug 2022

Bench: C.PRAVEEN KUMAR,A V RAVINDRA BABU

Section 260

…arned Standing Counsel for the Income Tax that there was no manufacturing process atall may not be correct. 18 23. some to the decisions of the 'I sMai s’ i ‘ 188 ITR 370 (All) 2 137 ITR 329 (MP) ’ 196 ITR 813 (Bom) 86 TTJ 298 (Mum) 137 ITR 879 (Mum) ®338 ITR 290 (Delhi) UP State Agro Industrial Corporation Limited^, Madhya Pradesh High Court in CWT v. Premlatha Bai^, Bombay High Court in CIT v. Penwait India LimitetP, Sunrise Metal Industries v. ITCP, CIT v. Neo Pharma Private Limited^ and the decision of the Delhi High Court in CIT v. Continental Engines Limited^, it cannot be said that the respon…

The Commissioner of Inocme Tax vs. M/S Laila Nutraceuticals

ITTA/259/2015HC Andhra Pradesh24 Aug 2022

Bench: C.PRAVEEN KUMAR,A V RAVINDRA BABU

Section 260

…arned Standing Counsel for the Income Tax that there was no manufacturing process atall may not be correct. 18 23. some to the decisions of the 'I sMai s’ i ‘ 188 ITR 370 (All) 2 137 ITR 329 (MP) ’ 196 ITR 813 (Bom) 86 TTJ 298 (Mum) 137 ITR 879 (Mum) ®338 ITR 290 (Delhi) UP State Agro Industrial Corporation Limited^, Madhya Pradesh High Court in CWT v. Premlatha Bai^, Bombay High Court in CIT v. Penwait India LimitetP, Sunrise Metal Industries v. ITCP, CIT v. Neo Pharma Private Limited^ and the decision of the Delhi High Court in CIT v. Continental Engines Limited^, it cannot be said that the respon…

ACIT, Circle - 41, Kolkata vs. M/S. Anmol Textiles, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2031/KOL/2014[2011-2012]Status: DisposedITAT Kolkata17 Apr 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2031/Kol/2014 Assessment Year : 2011-12 Acit, Circle-41, Kolkata -Vs- M/S Anmol Textiles [Pan: Aadfn 4059 K] (Appellant) (Respondent)

For Appellant: Shri P.K. Srihari, CITFor Respondent: Shri S.M. Surana, Advocate
Section 10BSection 133ASection 14Section 143(3)Section 80ISection 9

…e are identical with the facts of the case before the Hon'ble Calcutta High Court in the case of CIT, Kol. Vs. Ektara Exports Pvt. Ltd, ITA no 657 2008, Jay tee Exports, Kol. Vs. IT Dept by ITAT, Kol, ITA no 35, 36/Kol/2011 and CIT Vs. Continental Engines Ltd 338 ITR 290 (Delhi), therefore, the rejection of the claim of deduction u/s 10B of the Act amounting to Rs.7,26,56,048/- is held to be unjustified and the decision of the AO is reversed and the AO is directed to allow the deduction u/s 10B amounting to Rs.7,26,56,048/- to the appellant.” 5. Aggrieved, the revenue is in appeal before us on the following grou…

DCIT, Circle -7, Kolkata vs. M/S Eco Wheels Pvt. Ltd., Kolkata

In the result, both the appeals being ITA Nos

ITA 625/KOL/2012[2008-2009]Status: DisposedITAT Kolkata24 Feb 2016AY 2008-2009

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 10ASection 143(3)

…of the appellant, perused the assessment order, other materials available on records and carefully gone through the decisions cited case laws including the decision of the Hon’ble Delhi High Court in the case of CIT – vs.- Continental Engineers Limited (2011) 338 ITR 290 (Del) but I am not in agreement with the contention of the A/R of the appellant as even in the instant case the purchases of raw materials are made from the holding company by the appellant company for the purpose of manufacturing, there is no evidence in the form of agreement etc. which would support the argument and therefore the same cannot be…

Jeans Knit Private Limited vs. The Deputy Commissioner of Income Tax

WP/13174/2013HC Karnataka23 Jul 2013

Bench: The Hon’Ble Mr. Justice Ram Mohan Reddy Writ Petition No.13174/2013 (T-It)

Section 10Section 10BSection 133ASection 143(1)Section 143(3)Section 148

…eriously oppose the observations of Apex Court in the decisions relied upon by the learned counsel for the petitioner. According to the learned Senior counsel there are a catena of decisions in 6 338 ITR 290 13 support of the contention that proceedings under Section 147 of the Act when initiated on the basis of reasons supplied to the assessee, must be taken to its logical end, after adjudication, as the assessee would be extended reasonable opportunities to putforth his case against the reasons. Learned senior counsel, submits that…

Exports, Kol v. IT Dept by ITAT, Kol, ITA (338 ITR 290) — Cited in 7 Judgments | BharatTax