ITO v. Duty Free Distribution Services Pvt. Ltd.

96 Taxmann.com 351Reported decision2018#25946 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10AA Section 10D Section 142(1)Section 143(3)Section 144C(5)Section 250 Section 263 Section 80-O

Judgments citing ITO v. Duty Free Distribution Services Pvt. Ltd.

Ych Logistics India Private Limited, Kanchipuram, Tamilnadu vs. Assistant Commissioner of Income Tax, Corporate Circle -3(2), Chennai

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 1330/CHNY/2023[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1330/Chny/2023 िनधा"रणवष" / Assessment Year: 2012-13 Ych Logistics India Private Ltd., Assistant Commissioner Of Plot D V 1, Hi-Tech Sez Phase Ii, V. Income Tax, Sirumangadu Village, Sriperumbudur Corporate Circle -3(2), Taluk, Tamil Nadu 602 105. Chennai. [Pan: Aaacy-2873-L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Ajit Kumar Jain, CA by VirtualFor Respondent: Shri. A. Sasikumar, CIT

Section 10ASection 250Section 92C(3)Section 92D

…आयकरअपीलीयअिधकरण,‘डी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखासद"यके सम" BEFORE SHRI GEORGE GEORGE K, HON’BLE VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1330/Chny/2023 िनधा"रणवष" / Assessment Year: 2012-13 YCH Logistics India Private Ltd., Assistant Commissioner of Plot D V 1, Hi-Tech SEZ Phase II, v. Income Tax, Sirumangadu Village, Sriperumbudur Corporate Circle -3(2), Taluk, Tamil Nadu 602 105. Chennai. [PAN: AAACY-2873-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by…

M/S. Syngene International Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range- 6, Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 147/BANG/2020[2010-11]Status: DisposedITAT Bangalore13 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2010-11

For Appellant: Sri Padamchand Khincha, A.RFor Respondent: Sri Sumer Singh Meena, DR

Section 10ASection 10BSection 14ASection 250Section 32(1)(iia)Section 80

…ITA No.147/Bang/2020 M/s. Syngene International Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Syngene International Limited Plot No.2&3, Bommasandra Industrial Area IV Phase, JCIT Special Range 6 Jigani Link Road Vs. Bangalore Bommasandra Bangalore 560 099. PAN NO : AABCS9936M APPELLANT RESPONDENT Appellant by : Sri Padamchand Khincha, A.R. Respondent by : Sri Sumer Singh Meena, DR Date of Hearing : 19.05.2022 Date of Pronouncement : 13.06.2022 O R D E R…

Solitaire Diamond Exports, Mumbai vs. ITO 19 (3)(4), Mumbai

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

ITA 3128/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Oct 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Pradhana.Y : 2012-13 :

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Nitin Waghmode

Section 10ASection 51

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER A.Y : 2012-13 : Solitaire Diamond Exports vs. ITO-19(3)(4), 2, A-wing, 1st floor, Mumbai (Respondent) Nagindas Mansion, Opera House, Mumbai. (Appellant) PAN : ABXFS1928F Appellant by : Shri Dharmesh Shah Respondent by : Shri Nitin Waghmode Date of Hearing : 06/08/2019 Date of Pronouncement : 30/10/2019 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER This appeal by the assessee is against the order dated 28.03.2019 passed by learned Commission of Income Tax (Appeals)-3…