Hon’ble High Courts in Girnar Industries v. CIT

230 CTR 401High Court2010#15373 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2017 to 2020.

Judgments citing Hon’ble High Courts in Girnar Industries v. CIT

Simec Indus Resources Pvt. Ltd., New Delhi vs. DCIT, Circle- 23(2), New Delhi

Appeal of the assessee is partly allowed

ITA 71/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Sept 2020AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishisimec Indus Resources Pvt. Ltd, Vs. Dcit, Flat No. 257/Dda Commercial Circle-23(2), Complex-1, Cycle Market, New Delhi Jhandewalan Extn, New Delhi (Appellant) (Respondent)

For Appellant: Shri Prabhat Kumar, AdvFor Respondent: Shri H. K. Chaudhary, CIT DR
Section 10Section 10ASection 10A(5)Section 115JSection 143(3)Section 144C(5)

…the activity carried on by the assessee has to be considered as an activity on which assessee is entitled to claim deduction u/s. 10AA of the Act. In our opinion, ratio of the decision of the Hon'ble Kerala High Court in the case of Girnar Industries v. CIT (230 CTR 401) squarely applies to the facts of this case. No contrary decision was placed before us by the revenue to take a different view on this matter. It is no doubt true that on a principle of law, rule of consistency may not be applicable but the fact remains that the order passed by the Ld. CIT (A) is based on cogent reasons in the light of the explan…

The ACIT, Circle-1(2), Surat vs. M/S. Shiv Krishna Exports, Surat

In the result, appeal of the Revenue is dismissed

ITA 3220/AHD/2015[2012-13]Status: DisposedITAT Surat25 Jul 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita No.3220/Ahd/2015/Srt िनधा"रणवष"/ Assessment Year: 2012-13 Asst. Commissioner Of Income Tax, Vs. M/S. Shiv Krishna Exports, Circle-1(2), Unit No.166, Plot No.266, Surat. Surat Special Economic Zone, Sachin, Surat – 394 230. [Pan:Abvfs 3111L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri Sanjay Choksi, C.A ""थ"कीओरसे /Revenue By : Shri Dileep Kumar, Sr. D.R सुनवाईकीतारीख/Date Of Hearing : 05-07-2018 घोषणाकीतारीख /Date Of Pronouncement : 31-07-2018 आदेश/Order Perc.M.Garg: Thisappeal Has Been Filed By The Revenue Directed Against Theorder Of Commissioner Of Income Tax (Appeals)-Ii, Surat (‘Cit(A)’ For Short) Dated 18.08.2015 For The Assessment Year (A.Y) 2012-13. 2. The Grounds Raised By The Revenue Read As Follows: 1. On The Fact & Circumstances Of The Case & In Law, The Learned Cit(A)-Ii, Surat Has Erred In Considering The Trading Turnover In The Form Of Import Of Goods For The Purpose Of Re-Export To The Tune Of Rs. 46,97,22,004/-.

For Appellant: Shri Sanjay Choksi, C.A ""For Respondent: Shri Dileep Kumar, Sr. D.R
Section 10ASection 2Section 51

…he case of DCIT v. Goenka Diamond &Jewellers Ltd. dated 31.01.2012, the ld. AR submitted that, referring to the decision of Hon'ble Kerala High 4 ITA No.3220/Ahd/2015/SRT (A.Y: 2012-13) M/s. Shiv Krishna Exports Court in the case of Girnar Industires vs. CIT 230 CTR 401 (Kerala) in para 2.17 held that as per instruction No.4/2006 (supra) a reference has been made to s. 10AA of the Act therein and it is made clear to the entrepreneur having units in SEZ that benefit u/s. 10AA of the Act will exclude other trading except in the nature of re-export of imported goods. Thus, there is a promissory estoppel by the Govt…

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. The DCIT, Cir-2, Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 872/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…CIT (2009) 308 ITR 98, 102-104 (SC), in Vijay Ship Breaking Corporation vs CIT (2009) 314 ITR 309, 312 (SC), in ITO vs Arihant Tiles and Marbles Pvt. Ltd. (2010) 320 ITR 79, 87 (SC), also followed by the Hon’ble High Courts in Girnar Industries vs CIT (2010) 230 CTR 401 (Ker), in CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del), by the learned Tribunal in ACIT vs Leebo Metals Pvt. Ltd. (2010) 4 ITR (Trib) 275 (Mum) and by the Hon’ble Allahabad High Court in CIT vs Jansons & Co. (2006) 283 ITR 175 (All.). 4. It is respectfully submitted that various other decisions dealing with the meaning of the expression…

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. The DCIT, Cir-2, Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 871/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…CIT (2009) 308 ITR 98, 102-104 (SC), in Vijay Ship Breaking Corporation vs CIT (2009) 314 ITR 309, 312 (SC), in ITO vs Arihant Tiles and Marbles Pvt. Ltd. (2010) 320 ITR 79, 87 (SC), also followed by the Hon’ble High Courts in Girnar Industries vs CIT (2010) 230 CTR 401 (Ker), in CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del), by the learned Tribunal in ACIT vs Leebo Metals Pvt. Ltd. (2010) 4 ITR (Trib) 275 (Mum) and by the Hon’ble Allahabad High Court in CIT vs Jansons & Co. (2006) 283 ITR 175 (All.). 4. It is respectfully submitted that various other decisions dealing with the meaning of the expression…

DCIT, Cir-2(2), Kolkata vs. M/S West Bengal State Electricity Distribution Co. Ltd., Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1002/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…CIT (2009) 308 ITR 98, 102-104 (SC), in Vijay Ship Breaking Corporation vs CIT (2009) 314 ITR 309, 312 (SC), in ITO vs Arihant Tiles and Marbles Pvt. Ltd. (2010) 320 ITR 79, 87 (SC), also followed by the Hon’ble High Courts in Girnar Industries vs CIT (2010) 230 CTR 401 (Ker), in CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del), by the learned Tribunal in ACIT vs Leebo Metals Pvt. Ltd. (2010) 4 ITR (Trib) 275 (Mum) and by the Hon’ble Allahabad High Court in CIT vs Jansons & Co. (2006) 283 ITR 175 (All.). 4. It is respectfully submitted that various other decisions dealing with the meaning of the expression…

DCIT, Cir-2(2), Kolkata vs. M/S West Bengal State Electricity Distribution Co. Ltd., Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1001/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…CIT (2009) 308 ITR 98, 102-104 (SC), in Vijay Ship Breaking Corporation vs CIT (2009) 314 ITR 309, 312 (SC), in ITO vs Arihant Tiles and Marbles Pvt. Ltd. (2010) 320 ITR 79, 87 (SC), also followed by the Hon’ble High Courts in Girnar Industries vs CIT (2010) 230 CTR 401 (Ker), in CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del), by the learned Tribunal in ACIT vs Leebo Metals Pvt. Ltd. (2010) 4 ITR (Trib) 275 (Mum) and by the Hon’ble Allahabad High Court in CIT vs Jansons & Co. (2006) 283 ITR 175 (All.). 4. It is respectfully submitted that various other decisions dealing with the meaning of the expression…

Hon’ble High Courts in Girnar Industries v. CIT (230 CTR 401) — Cited in 6 Judgments | BharatTax