ITO v. Makers Mart

50 Taxmann.com 106Reported decision#15983 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Judgments citing ITO v. Makers Mart

ZYDUS HOSPIRA ONCOLOGY PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

ITA 949/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R
Section 10ASection 10BSection 143(3)Section 263

…ng Ruling pertains to a different provision of the Income Tax Act—specifically Section 80-IA—rather than Section 10AA, which deals with a different calculation and framework for deductions. The assessee relied on the ruling in the case of ITO vs. Maker Marts (50 Taxmann.com 106), where the Income Tax Appellate Tribunal distinguished the Liberty India case in the context of Section 10AA. In that case, the Tribunal allowed the exemption claim for export incentives like Duty Drawback, explaining that the reasoning in Liberty India did not apply to Section 10AA. The Tribunal clarified that the section under considera…

ZYDUS HOSPIRA ONCOLOGY PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

ITA 948/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R
Section 10ASection 10BSection 143(3)Section 263

…ng Ruling pertains to a different provision of the Income Tax Act—specifically Section 80-IA—rather than Section 10AA, which deals with a different calculation and framework for deductions. The assessee relied on the ruling in the case of ITO vs. Maker Marts (50 Taxmann.com 106), where the Income Tax Appellate Tribunal distinguished the Liberty India case in the context of Section 10AA. In that case, the Tribunal allowed the exemption claim for export incentives like Duty Drawback, explaining that the reasoning in Liberty India did not apply to Section 10AA. The Tribunal clarified that the section under considera…

ITO, NEW DELHI vs. M/S. ART BEAUTY EXPORTS, NEW DELHI

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 924/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Nov 2015AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. ARTS BEAUTY EXPORTS,DELHI vs. ITO, NEW DELHI

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5703/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. ARTS BEAUTY EXPORTS,DELHI vs. ITO, NEW DELHI

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5702/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. ART BEAUTY EXPORT,NEW DELHI vs. ITO, NEW DELHI

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 2531/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Nov 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

ITO v. Makers Mart (50 Taxmann.com 106) — Cited in 6 Judgments | BharatTax