ITO v. Anthelio Business Technologies Pvt. Ltd. (78 Taxmann.com 203)

PRAGATI POWER CORPORATION LTD,NEW DELHI vs. ACIT, CIRCLE 20(1), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1617/DEL/2023[2018-19]Status: DisposedITAT Delhi14 Aug 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 115JSection 145(2)Section 32Section 36Section 36(1)(iii)Section 37Section 43ASection 46ASection 80I

…ofit and gains" derived by the assessee under the Income Tax Act gets inflated, and the same become eligible for enhanced deduction under Chapter-VIA of the Act. iv) IV Mumbai Bench of ITAT in the case of ITO vs Anthelio Business Technologies (P) Ltd. (2017) 78 Taxmann.com 203, relying upon the Circular No.37/2016 issued by CBDT held that deduction under Chapter- VIA is admissible on the profits enhanced by the Assessing Officer by making disallowance of certain expenditure and accordingly in this case, it is held that the deduction u/s 10B is allowable on certain disallowances such as pertaining to section 32,…

M/S. VIMONI INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is allowed, as indicated above

ITA 1510/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jul 2022AY 2010-11

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2010-11

Section 43BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Vimoni India Pvt. Ltd., Vs. Deputy Commissioner of 3-D, Vandana Building, Income-tax, 11 Tolstoy Marg, Circle-17(1), New Delhi New Delhi PAN :AAACV3859K (Appellant) (Respondent) Appellant by Sh. Ajay Wadhwa, CA Ms. Bharti Sharma, CA Respondent by Sh. Vijay Kataria, Sr. DR Date of hearing 10.05.2022 Date of pronouncement 14.07.2022 ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 07.11.2017 of le…

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RECKITT BENCKISER HEALTHCARE INDIA LTD.,, HARYANA

In the result, both the appeals of the revenue are dismissed

ITA 1780/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2010-11

Bench: Us, The Revenue Has Raised Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Disallowance Of Rs. 21,56,490/- Made On Account Of Product Registration Expense & Not Considering The Findings Of The Ao. 2. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs.30,08,17,258/- Made On Account Of Reduction Of The Claim U/S. 80Ic Of The Act.

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Add CIT, Range-5, M/s. Reckitt Benchiser Ahmedabad Healthcare India Ltd. RB (Appellant) Vs House, Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Assessment Year 2010-11 ACIT, M/s. Reckitt Benchiser Cir-5, Healthcare India Ltd. RB Ahmedabad Vs House, (Appellant) Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Ass…

THE ADDL.CIT, RANGE-5,, AHMEDABAD vs. M/S. RECKITT BENCKISER HEALTHCARE INDIA LTD.,, HARYANA

In the result, both the appeals of the revenue are dismissed

ITA 1366/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2009-10

Bench: Us, The Revenue Has Raised Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Disallowance Of Rs. 21,56,490/- Made On Account Of Product Registration Expense & Not Considering The Findings Of The Ao. 2. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs.30,08,17,258/- Made On Account Of Reduction Of The Claim U/S. 80Ic Of The Act.

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Add CIT, Range-5, M/s. Reckitt Benchiser Ahmedabad Healthcare India Ltd. RB (Appellant) Vs House, Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Assessment Year 2010-11 ACIT, M/s. Reckitt Benchiser Cir-5, Healthcare India Ltd. RB Ahmedabad Vs House, (Appellant) Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Ass…

M/S HOTHUR TRADERS ,BELLARY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, the appeal by the assessee is dismissed

ITA 541/BANG/2019[2011-12]Status: DisposedITAT Bangalore25 Mar 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2011-12 M/S. Hothur Traders, Vs. The Assistant Commissioner Plot Nos. 5, 6, 7 & 8, Of Income Tax, “Hothur House”, Infantry Road, Circle 1, Cantonment, Fort Road, Bellary – 583 104. Bellary – 583 102. Pan: Aaefh 7705H Appellant Respondent

For Appellant: Shri Shiva Prasad Reddy, IRSFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru

Section 10BSection 143(1)Section 143(3)Section 147Section 148Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment year: 2011-12 M/s. Hothur Traders, Vs. The Assistant Commissioner Plot Nos. 5, 6, 7 & 8, of Income Tax, “Hothur House”, Infantry Road, Circle 1, Cantonment, Fort Road, Bellary – 583 104. Bellary – 583 102. PAN: AAEFH 7705H APPELLANT RESPONDENT Appellant by : Shri Shiva Prasad Reddy, IRS Respondent by : Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.03.2021 Date of Pronouncement : 25.03.2021 O R D E R Per Chandra Poojari, Account…

M/S AMRAPALI EXPORTS,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the ground No

ITA 454/JPR/2019[2013-14]Status: DisposedITAT Jaipur05 Jan 2021AY 2013-14

For Appellant: Sh. P. C. Bafna (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 10ASection 143(3)Section 145(3)Section 147Section 148Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 454/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke M/s Amrapali Exports DCIT, Vs. G-40, SEZ, Phase-II, Circle-02, Sitapura Industrial Area, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKFA0905E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Bafna (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha C…

ITO v. Anthelio Business Technologies Pvt. Ltd.