Girnar Industries v. CIT

338 ITR 277High Court2011#14048 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2022.

Judgments citing Girnar Industries v. CIT

Deputy Commissioner of Income-Tax Circle -5, Pune vs. Serum Institute of India Pvt Ltd., Pune

In the result, the appeal filed by the Revenue stands dismissed

ITA 323/PUN/2021[2013-14]Status: DisposedITAT Pune15 Sept 2022AY 2013-14
For Appellant: Shri Percy PardiwallaFor Respondent: Shri J. P. Chadraker
Section 10ASection 14ASection 35Section 35(1)

…2005. The object behind enactment of SEZ Act, 2005 is only to promote the exports in order to augment the foreign exchange earnings. In this regard, he also referred to the decision of the 39 Hon’ble Kerala High Court in the case of Girnar Industries vs. CIT, 338 ITR 277 (Kerala) and also the decision of the Hon’ble Delhi High Court in the case of PCIT vs. Macquarie Global Services (P.) Ltd., 102 taxmann.com 272 (Delhi). He further submits that the provisions of section (1) of section 10AA provides that while computing the total income of the respondent-assessee company, an entrepreneur, who begins to manufacture…

DCIT, Circle-3, Kolkata, Darjeeling vs. Narendra Tea Company (P) Ltd., Kolkata

In the result, all the appeals of revenue are dismissed

ITA 1517/KOL/2014[2009-10]Status: DisposedITAT Kolkata24 May 2017AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10A

…r the assessee took our attention to page nos. 38, 39 and 40 of the paper book wherein the Special Bench in assessee’s own case in ITA No. 2089/Kol/2007 for AY 2004-05 has taken note of the Hon’ble Kerala High Court’s order in Girnar Industries Vs. CIT (2011) 338 ITR 277 (Ker), and in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285 (Ker) wherein the Hon’ble High Court has taken note Narendra Tea Co. (P) Ltd.. AYs 2009-10 to 2011-12 of the decision of the Hon’ble Supreme Court in Tara Agencies (supra) which the revenue relies on its ground no. 1 (supra) to assail the decision of Ld. CIT(A) and the Special Bench in…

ITO, New Delhi vs. M/S. Art Beauty Exports, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 924/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Nov 2015AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5703/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5702/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Art Beauty Export, New Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 2531/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Nov 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

Commissioner of Income Tax – I

ITA/551/2013HC Delhi05 Feb 2015
Section 10B

…s have to be interpreted reasonably and in consonance with justice adopting a purposive approach. Contextual meaning has to be ascertained and given effect to. 20. The Kerala High Court in Girnar Industries versus Commissioner of Income Tax, (2011)338 ITR 277 (Kerala) with reference to Section 10A of the Act referred to the definition of the term ―manufacture‖ in Chapter IX of Exim Policy clause 9.30 and noted that the definition of the term ―manufacture‖ contained in Section 2(r) of the Special Economic Zones Act, 2005 was incorporated later under Section 10AA of the Act with effect from 10th F…

Girnar Industries v. CIT (338 ITR 277) — Cited in 7 Judgments | BharatTax