Innovative Foods Ltd. v. Union of India

37 Taxmann.com 463High Court2013#17776 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 10(23C)Section 11 Section 11(4A)Section 12 Section 143(3)Section 147 Section 148 Section 2(15)

Issues it is cited on

section 147(a)section 11(4a)section 10(23c)(vi)corpus donation proviso to section 2(15)mere change of opinion section 10(23c)section 2(15)section 57 child change of opinion tangible material

Judgments citing Innovative Foods Ltd. v. Union of India

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

Appeal is dismissed

ITA 4307/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. Vs. (Appellant) (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

ITA 4306/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Appellant) Vs. (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4261/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Nov 2024AY 2009-10

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K (Appellant) Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Respondent) Vs. Present for: Assessee by : Shri P. J. Pard…

M/S. Orissa Mining Corporation Limited, Bhubaneswar vs. ACIT, Circle-2(1), Bhubaneswar

In the result, appeal filed by the assessee is partly allowed

ITA 37/CTK/2019[2013-14]Status: DisposedITAT Cuttack21 Jun 2022AY 2013-14

Bench: Shri George Mathan & Shri Arun Khodpiam/S Orissa Mining Corporation Ltd., Omc House, Post Box No.34, Bhubaneswar-01 Pan No.Aaaco 3324 L …………….. Assessee Versus Acit, Circle-2(1), Bhubaneswar ………………Revenue

Section 147

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M/s Orissa Mining Corporation Ltd., OMC House, Post Box No.34, Bhubaneswar-01 PAN No.AAACO 3324 L …………….. Assessee Versus ACIT, Circle-2(1), Bhubaneswar ………………Revenue Shri Siddharth Ranjan & Dinakar Mohanty, CAs for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 21/06/2022 Date of Pronouncement : 21/06/2022 आदेश / O R D E R Per Bench :…

Fibres & Fabrics International P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circel-11(3), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1352/BANG/2014[2005-06]Status: DisposedITAT Bangalore10 Feb 2016AY 2005-06

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raom/S.Fibres & Fabrics International Pvt. Ltd. No.21, E-1, 2Nd Phase, Peenya Industrial Area, Bangalore-560058. … Appellant Pan: Aaacf 6841 M Vs. Deputy Commissioner Of Income-Tax, Circle 11(3), Bangalore. … Respondent

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt.Neera Malhotra, CIT(DR)

Section 147Section 253Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Fibres & Fabrics International Pvt. Ltd. No.21, E-1, 2nd Phase, Peenya Industrial Area, Bangalore-560058. … Appellant PAN: AAACF 6841 M Vs. Deputy Commissioner of Income-tax, Circle 11(3), Bangalore. … Respondent Appellant by : Shri Nageswar Rao, Advocate Respondent by : Smt.Neera Malhotra, CIT(DR) Date of hearing : 10/12/2015 Date of pronouncement : 10/02/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee-company, directed against…