Likewise, in CIT v. Zainav Trading pvt. Ltd.

333 ITR 144High Court2011#17681 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2018.

Judgments citing Likewise, in CIT v. Zainav Trading pvt. Ltd.

ITO 33 (3) (4), Mumbai vs. Sudarshan R. Kharbanda, Mumbai

The appeal of the Revenue is dismissed

ITA 2160/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Income Tax Officer-33(3)(4), Shri Sudarshan R. C-12, R. No.604, बनाम/ Kharbanda, Prop. Time Link, Pratyakshakar Bhavan, 17/301, Evershine Vs. Bandra Kurla Complex, Millennium Paradise, Thakur Bandra (East), Village, Kandivali (Eat), Mumbai-400051 Mumbai-400101 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No.Ahdpk9148D

Section 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, „जी’,म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री जी. मंजूनाथ, रेखा दस्म, के भक्ष Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2011-12 Income Tax Officer-33(3)(4), Shri Sudarshan R. C-12, R. No.604, बनाम/ Kharbanda, Prop. Time Link, Pratyakshakar Bhavan, 17/301, Evershine Vs. Bandra Kurla Complex, Millennium Paradise, Thakur Bandra (East), Village, Kandivali (Eat), Mumbai-400051 Mumbai-400101 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No.AHDPK9148…

ITO 25(3)(2), Mumbai vs. Dinesh J Shah, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 855/MUM/2014[2006-07]Status: DisposedITAT Mumbai25 Apr 2017AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Shri Rahul K. Hakani,ARFor Respondent: Shri J. Sravanan, DR

Section 143(3)Section 80I

…ffidavit of the parties as well as the field report of the Income Tax Inspector clearly indicates that machinery and tools existed on the premises. The Ld. CIT(A) relied on the judgment of the Hon'ble Madras High Court in CIT Vs. Zainab Trading P Ltd. (2011) 333 ITR 144, wherein it has been held that conversion of corrugated sheets into boxes constitutes manufacture. 5. Before us, the Ld. DR relied on the order of the AO. On the other hand, the Ld. Counsel of the assessee relied on the order of the Ld. CIT(A). 6. We have heard the rival submissions and perused the relevant material on record. As mentioned here…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

In the result, the Revenue’s appeal for A

ITA 2033/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Dec 2016AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Income Tax Officer-3(4) Shri Ulhas Gopal Karle 6Th Floor, Ashar It Park 204, Kalika Tower Road No. 16Z, Wagle Vs. Opp. Pratap Cinema Industrial Estate Kolbad Road Thane (W) 400604 Thane (W) 400601 Pan – Afypk0221L Appellant Respondent

For Appellant: Shri Saurabh DeshpandeFor Respondent: Shri Deepak Tikekar

Section 143(1)Section 143(3)Section 80Section 80I

…ale of computer stationery amounts to manufacturing. v. The Hon’ble Punjab & Haryana High Court in CIT vs HSED Corporation Ltd. held that activity of manufacturing of voter identity card amounts to manufacture. vi. Likewise, in CIT vs Zainav Trading pvt. Ltd. 333 ITR 144 (Mad.) conversion of paper corrugated sheets into paper boxes was held to be manufacturing. vii. Likewise, the Hon’ble Apex Court in CIT vs Vinbros & Company (2012) 210 taxman 252 (SC) held that blending and bottling Indian manufacture foreign liquor would amount to manufacturing. viii. Identically, Hon’ble Apex Court, in CIT vs Emptee Poly Yarn…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

The appeals of the Revenue are dismissed

ITA 973/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…ale of computer stationery amounts to manufacturing. v. The Hon’ble Punjab & Haryana High Court in CIT vs HSED Corporation Ltd. held that activity of manufacturing of voter identity card amounts to manufacture. vi. Likewise, in CIT vs Zainav Trading pvt. Ltd. 333 ITR 144 (Mad.) conversion of paper corrugated sheets into paper boxes was held to be manufacturing. vii. Likewise, the Hon’ble Apex Court in CIT vs Vinbros & Company (2012) 210 taxman 252 (SC) held that blending 13 Shri Ulhas Gopal Karle ITA No.2369/Mum/2013 & and bottling Indian manufacture foreign liquor would amount to manufacturing. viii. Identicall…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Mumbai

The appeals of the Revenue are dismissed

ITA 2369/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Oct 2015AY 2009-10

Section 80I

…ale of computer stationery amounts to manufacturing. v. The Hon’ble Punjab & Haryana High Court in CIT vs HSED Corporation Ltd. held that activity of manufacturing of voter identity card amounts to manufacture. vi. Likewise, in CIT vs Zainav Trading pvt. Ltd. 333 ITR 144 (Mad.) conversion of paper corrugated sheets into paper boxes was held to be manufacturing. vii. Likewise, the Hon’ble Apex Court in CIT vs Vinbros & Company (2012) 210 taxman 252 (SC) held that blending 13 Shri Ulhas Gopal Karle ITA No.2369/Mum/2013 & and bottling Indian manufacture foreign liquor would amount to manufacturing. viii. Identicall…