J.K. Industries Ltd. v. Jt. CIT

351 ITR 454Reported decision2013#24622 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2013 to 2020.

Judgments citing J.K. Industries Ltd. v. Jt. CIT

Nokia India Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, appeal of the assessee for assessment year 2004 – 05 and 2005 – 06 are partly allowed

ITA 2161/DEL/2018[2005-06]Status: DisposedITAT Delhi26 Oct 2020AY 2005-06

Bench: Ms Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopa, AdvFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143(3)Section 250

…ehalf of the respondent/assessee, Mr Surayanarayana - learned counsel submits that the second question is no doubt covered against the assessee but not by this judgment but the later judgment of this Court in the case of J.K. Industries Ltd. v. Jt. CIT [2013] 351 ITR 454 and though it was a case rendered in the context of the benefits to be claimed under Section 80HHC, the ratio is equally applicable to the deduction that can be claimed under Section 80HHE of the Act and in terms of the answer to a similar question posed for determination, the question had been answered in favour of the revenue and therefore, the…

Nokia India Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, appeal of the assessee for assessment year 2004 – 05 and 2005 – 06 are partly allowed

ITA 2160/DEL/2018[2004-05]Status: DisposedITAT Delhi26 Oct 2020AY 2004-05

Bench: Ms Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopa, AdvFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143(3)Section 250

…ehalf of the respondent/assessee, Mr Surayanarayana - learned counsel submits that the second question is no doubt covered against the assessee but not by this judgment but the later judgment of this Court in the case of J.K. Industries Ltd. v. Jt. CIT [2013] 351 ITR 454 and though it was a case rendered in the context of the benefits to be claimed under Section 80HHC, the ratio is equally applicable to the deduction that can be claimed under Section 80HHE of the Act and in terms of the answer to a similar question posed for determination, the question had been answered in favour of the revenue and therefore, the…

The Commissioner of Income Tax vs. M/S Novell Software Development (I) Pvt Ltd

In the result, this appeal is allowed in part and

ITA/251/2007HC Karnataka10 Jun 2013

Bench: D.V.SHYLENDRA KUMAR,B.S.INDRAKALA

Section 260Section 260ASection 80ASection 80H

…urayanarayana - learned counsel submits that the second question is no doubt covered against the assessee but not by this judgment but the later judgment of this Court in the case of J K INDUSTRIES LIMITED vs JOINT COMMISSIONER OF INCOME TAX reported in 351 ITR 454 and though it was a case rendered in the context of the benefits to be claimed under Section 80HHC, the ratio is equally applicable to the 9 deduction that can be claimed under Section 80HHE of the Act and in terms of the answer to a similar question posed for determination, the question had been answered in favour of the revenue and t…

J.K. Industries Ltd. v. Jt. CIT (351 ITR 454) — Cited in 3 Judgments | BharatTax