Himatsingka Seide Ltd. v. CIT

48 Taxmann.com 357Supreme Court of India2014#10914 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing Himatsingka Seide Ltd. v. CIT

M/S. TCS E-SERVE INTERNATIONAL LTD.,MUMBAI vs. ACIT, GURGAON

In the result, the appeal of the assessee is allowed

ITA 1372/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Aug 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri K. Narasimha Charyassessment Year: 2010-11

For Appellant: Sh. S.P. Singh, CA &For Respondent: Ms. Anima, Sr. DR
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. TCS e-Serve International Ltd., vs. ACIT, Circle 1(1), 9th Floor, Nirmal Building, Nariman Gurgaon. Point, Mumbai. PAN : AADCC1577A (Appellant) (Respondent) Appellant by : Sh. S.P. Singh, CA & Sh. Sharad Goel, CA Respondent by: Ms. Anima, Sr. DR Date of hearing: 20/07/2021 Date of order : 06/08/2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 26/11/2015 passed by the Commissioner of Income Tax (Appeals)-2…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 5,, PUNE vs. RENISHAW METROLOGY SYSTEMS LTD,, PUNE

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 2975/PUN/2017[2009-10]Status: DisposedITAT Pune12 Sept 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.376/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 M/S. Renishaw Metrology Systems Ltd., S.No.283, Hissa No.2, S.No.284, Hissa No.2 & 3A, Raisoni Estate, Village Mann, Taluka Mulshi, अऩीऱाथी/Appellant Pune – 411057 …. Pan: Aabcr6361F Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune

For Appellant: S/Shri Arijit Chakravarty and Abhishek TilakFor Respondent: Mrs. Nandita Kanchan
Section 10ASection 143(3)Section 92C(2)Section 92C(3)Section 92D

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.376/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Renishaw Metrology Systems Ltd., S.No.283, Hissa No.2, S.No.284, Hissa No.2 & 3A, Raisoni Estate, Village Mann, Taluka Mulshi, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AABCR6361F Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune आयकर अपीऱ सं. / ITA No.2975/PUN/201…

M/S. RENISHAW METROLOGY SYSTEMS LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 376/PUN/2014[2009-10]Status: DisposedITAT Pune12 Sept 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.376/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 M/S. Renishaw Metrology Systems Ltd., S.No.283, Hissa No.2, S.No.284, Hissa No.2 & 3A, Raisoni Estate, Village Mann, Taluka Mulshi, अऩीऱाथी/Appellant Pune – 411057 …. Pan: Aabcr6361F Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune

For Appellant: S/Shri Arijit Chakravarty and Abhishek TilakFor Respondent: Mrs. Nandita Kanchan
Section 10ASection 143(3)Section 92C(2)Section 92C(3)Section 92D

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.376/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Renishaw Metrology Systems Ltd., S.No.283, Hissa No.2, S.No.284, Hissa No.2 & 3A, Raisoni Estate, Village Mann, Taluka Mulshi, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AABCR6361F Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune आयकर अपीऱ सं. / ITA No.2975/PUN/201…

DCIT, CORPORATE CIRCLE 1(2), CHENNAI vs. COMSTAR AUTOMOTIVE TECHNOLOGIES PVT LTD, CHENGALPATTU

In the result, the Revenue’s appeal is dismissed

ITA 209/CHNY/2018[2003-04]Status: DisposedITAT Chennai25 Oct 2018AY 2003-04

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 209/Chny/2018 "नधा"रण वष"/Assessment Year : 2003-04 Deputy Commissioner Of Income Tax, M/S. Comstar Automotive Corporate Circle – 1(2), Vs. Technologies Pvt. Ltd., Chennai – 600 034. Keelakarani Village, Malrosapuram Po, Maraimalai Nagar, Chengalpattu – 600 204. [Pan: Aaacm 2284P] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri Rajiv Raghav Menon, AdvocateFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 108Section 10BSection 32(2)

…आयकर अपील"य अ"धकरण ,’ सी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद"यएवं"ी एस जयरामन, लेखा सद"य केसम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 209/Chny/2018 "नधा"रण वष"/Assessment Year : 2003-04 Deputy Commissioner of Income Tax, M/s. Comstar Automotive Corporate Circle – 1(2), Vs. Technologies Pvt. Ltd., Chennai – 600 034. Keelakarani Village, Malrosapuram PO, Maraimalai Nagar, Chengalpattu – 600 204. [PAN: AAACM 2284P] (%&यथ'/Respondent) (अपीलाथ"/Appellant) Revenue by : Shri Clement Ramesh…

PEOPLE INERACTIVE (I) P. LTD,MUMBAI vs. PR CIT 7, MUMBAI

The appeals of the assessee are allowed

ITA 3717/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Dec 2016AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 10ASection 147Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘C’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.3558 & 3717/Mum/2016 Assessment Years: 2010-11 & 2011-12 People Interactive (I) Private DCIT-4(3), Ltd. Mumbai बनाम/ C/o- Samaria & Co. Vs. Chartered Accountants, 2E, Court Chambers, 35, New Marine Lines, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAECS7931B "नधा"रती क" ओर से / Assessee by Shri R.S. Samaria Shri Sanjay Singh-D…

PEOPLE INERACTIVE (I) P.LTD,MUMBAI vs. PR CIT 7, MUMBAI

The appeals of the assessee are allowed

ITA 3558/MUM/2016[2010-11]Status: DisposedITAT Mumbai28 Dec 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 10ASection 147Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘C’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.3558 & 3717/Mum/2016 Assessment Years: 2010-11 & 2011-12 People Interactive (I) Private DCIT-4(3), Ltd. Mumbai बनाम/ C/o- Samaria & Co. Vs. Chartered Accountants, 2E, Court Chambers, 35, New Marine Lines, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAECS7931B "नधा"रती क" ओर से / Assessee by Shri R.S. Samaria Shri Sanjay Singh-D…

ITO 8(2)2, MUMBAI vs. KIARA JEWELLERY P.LTD, MUMBAI

In the result, appeal filed by the Revenue in ITA No

ITA 5040/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Dec 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5040/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) I.T.O. – 8(2)-2, M/S Kiara Jewellery Pvt. बनाम/ R. No. 212/216A, 2Nd Floor, Ltd., V. Aayakar Bhavan, Unit No. 180, 1St Floor, M.K. Road, Sdf Vi, Mumbai – 400 020. Seepz, Sez, Andheri (E), Mumbai – 400 096. "थायी लेखा सं./Pan :Aacck4789M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Hiro RaiFor Respondent: Shri A.K. Dhondial
Section 10ASection 143(3)Section 70Section 71Section 72

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.5040/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) I.T.O. – 8(2)-2, M/s Kiara Jewellery Pvt. बनाम/ R. No. 212/216A, 2nd floor, Ltd., v. Aayakar Bhavan, Unit No. 180, 1st floor, M.K. Road, SDF VI, Mumbai – 400 020. SEEPZ, SEZ, Andheri (E), Mumbai – 400 096. "थायी लेखा सं./PAN :AACCK4789M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by : Shri A.K. Dhondial Assessee by : Shri Hiro Rai सुनवाई क" तार"…

ASST CIT CIR 1, KALYAN vs. ASB INTERNATIONAL P. LTD, AMBERNATH

In the result, appeals filed by the Revenue in ITA No

ITA 7034/MUM/2013[2004-05]Status: DisposedITAT Mumbai19 Dec 2016AY 2004-05

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7034/Mum/2013 & 7035/Mum/2013 ("नधा"रण वष" / Assessment Years : 2004-05 & 2006-07) Asstt. Commissioner Of M/S Asb International बनाम/ Income Tax – Circle 1, Pvt. Ltd., V. Kalyan, E-9, Addl Ambernath Indl. 1St Floor,, Area, Mohan Plaza, Midc Anand Nagar, Wayale Nagar, Ambernath. Khadakpada, Kalyan. "थायी लेखा सं./Pan :Aaaca8424F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Girish Dave &For Respondent: Shri Vijay Kumar Bora
Section 10ASection 10BSection 143(3)Section 32(2)Section 72

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.7034/Mum/2013 and 7035/Mum/2013 ("नधा"रण वष" / Assessment Years : 2004-05 and 2006-07) Asstt. Commissioner of M/s ASB International बनाम/ Income Tax – Circle 1, Pvt. Ltd., v. Kalyan, E-9, Addl Ambernath Indl. 1st Floor,, Area, Mohan Plaza, MIDC Anand Nagar, Wayale Nagar, Ambernath. Khadakpada, Kalyan. "थायी लेखा सं./PAN :AAACA8424F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by : Shri Vijay Kumar Bora…

DCIT 10(3)(2), MUMBAI vs. PHOENIX MECANO (I) PLTD, MUMBAI

In the result, appeal of the Revenue is allowed

ITA 4620/MUM/2015[2011-12]Status: DisposedITAT Mumbai12 Aug 2016AY 2011-12

Bench: Shri Joginder Singh, Assessment Year:2011-12

Section 10ASection 10BSection 70Section 80A(1)Section 80B(5)Section 80C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year:2011-12 DCIT-10(3)(2), M/s Phoenix Mecano (I) Pvt. Room No.217, Ltd. बनाम/ Aayakar Bhavan, 306, Marol Bhavan, Vs. M.K. Road, Makwana Road, Mumbai-400020 Andhri (East), Mumbai राज"व / Revenue "नधा"रती / Assessee P.A. No.AAACP2452L Shri Sharad A. Shah "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri Ajay Pratap Singh-DR सुनवाई क" तार"ख / Date of Hearing 03/08/2016 12/08/2016 आदेश क" तार"ख /D…

EDAG ENGINEERING & DESIGN INDIA PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal is allowed

ITA 5262/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Jun 2016AY 2006-07

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Anubhav Jain, AdvocateFor Respondent: Sh. Anand Kedia, CIT/DR
Section 10ASection 10A(8)Section 143(3)Section 144CSection 14ASection 271(1)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I-2’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 5262/Del./2010 Asstt. Year : 2006-07 EDAG Engineering & Design India Pvt. Ltd., vs. Income-tax officer, C-227, Sankalp Ground Floor, Westend Marg, Ward 11(1), New Delhi. Near Garden of five Sense, Paryavaran Complex, New Delhi [PAN: AAACE 6666K] (Appellant) (Respondent) Appellant by : Sh. Anubhav Jain, Advocate Respondent by : Sh. Anand Kedia, CIT/DR Date of hearing : 22.04.2016 Date of pronouncement : 15.06.2016 ORDER Per L.P. Sahu, Accountant Member: This i…