Kwal Pro Exports v. ITO

123 TTJ 543Income Tax Appellate Tribunal2009#18886 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2015.

Judgments citing Kwal Pro Exports v. ITO

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

…inition 'manufacture' in Explanation 4 to Section 10B of the Income Tax Act, we have no hesitation in agreeing with the contention of the assessee and thereby confirm the order of the Tribunal.” iv. In the case of Kwal Pro Exports vs. ITO reported in [2009] 123 TTJ 543 (Jodhpur), wherein assessee purchased not only raw materials but also semi-finished goods and articles of like description as that of exported goods on which it carried out machine work in case of wooden articles such as smoothening and shaping structures, surfaces and edges of wooden items and then engraving, embossing, fixing metallic parts and…

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

…inition 'manufacture' in Explanation 4 to Section 10B of the Income Tax Act, we have no hesitation in agreeing with the contention of the assessee and thereby confirm the order of the Tribunal.” iv. In the case of Kwal Pro Exports vs. ITO reported in [2009] 123 TTJ 543 (Jodhpur), wherein assessee purchased not only raw materials but also semi-finished goods and articles of like description as that of exported goods on which it carried out machine work in case of wooden articles such as smoothening and shaping structures, surfaces and edges of wooden items and then engraving, embossing, fixing metallic parts and…

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

…inition 'manufacture' in Explanation 4 to Section 10B of the Income Tax Act, we have no hesitation in agreeing with the contention of the assessee and thereby confirm the order of the Tribunal.” iv. In the case of Kwal Pro Exports vs. ITO reported in [2009] 123 TTJ 543 (Jodhpur), wherein assessee purchased not only raw materials but also semi-finished goods and articles of like description as that of exported goods on which it carried out machine work in case of wooden articles such as smoothening and shaping structures, surfaces and edges of wooden items and then engraving, embossing, fixing metallic parts and…

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

…inition 'manufacture' in Explanation 4 to Section 10B of the Income Tax Act, we have no hesitation in agreeing with the contention of the assessee and thereby confirm the order of the Tribunal.” iv. In the case of Kwal Pro Exports vs. ITO reported in [2009] 123 TTJ 543 (Jodhpur), wherein assessee purchased not only raw materials but also semi-finished goods and articles of like description as that of exported goods on which it carried out machine work in case of wooden articles such as smoothening and shaping structures, surfaces and edges of wooden items and then engraving, embossing, fixing metallic parts and…

Kwal Pro Exports v. ITO (123 TTJ 543) — Cited in 4 Judgments | BharatTax