Ltd(359 ITR1) (Madras) (v).CIT v. Heartland Delhi Transcription

366 ITR 523High Court2014#20730 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing Ltd(359 ITR1) (Madras) (v).CIT v. Heartland Delhi Transcription

DCIT CENT. CIR -8(1) , MUMBAI vs. M/S. ALLCARGO LOGISTIC LTD, MUMBAI

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

ITA 2046/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 Mar 2023AY 2017-18

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaledcit C.Cir 8(1), Vs. All Cargo Logistic Ltd Room No. 656, 6Th Floor, 6Th Floor, Avvashya Aayakar Bhavan, House, Cst Road, Mk Road, Kalina, Santacruz (E), Mumbai – 400020. Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacca2894D Appellant .. Respondent Appellant By : Mr.Manoj Kumar Sinha.Dr Respondent By : Mr.Madhur Agrawal, Mr Fenil Bhatt & Mr. Chimanlal Dangi.Ar Date Of Hearing 10.01.2023 Date Of Pronouncement 20.02.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-50, Mumbai, Passed U/S 250 Of The Act. The Revenue Has Raised The Fallowing Grounds Of Appeal:

For Appellant: Mr.Manoj Kumar Sinha.DRFor Respondent: Mr.Madhur Agrawal, Mr Fenil
Section 143(2)Section 250Section 4Section 80Section 801ASection 80I

…no 307 of 2007 dated 16-4-2019 (Bombay) (iii).DCIT Vs M/s JSK Industries Pvt ltd. ITA .NO .2639/Mum/2014 dated 23.02.2018( Mumbai ITAT) (iv) CIT Vs Heartland K G information Ltd(359 ITR1) (Madras) (v).CIT Vs Heartland Delhi Transcription services (p) Ltd. (366 ITR 523)(Dehi) (V) CIT. Udaipur Vs Chetak enterprises (P ) Ltd( S C ) (423 ITR 267) The Ld. AR contentions are that the asssesee company is entitled to the deduction U/sec80IA of the Act as the transferor company has already entered in to agreement in carrying on the business as CFS and benefit of deduction is available to the assseee company as it was…

THE COMMISSIONER OF INCOME-TAX vs. M/S L.G SOFT INDIA PVT LTD

The appeal is disposed off accordingly

ITA/367/2010HC Karnataka14 Nov 2018

Bench: The Hon’Ble Mr. Justice Ravi Malimath

Section 10ASection 10A(2)(ii)Section 260

…erms of Section 10A of the Act such a claim cannot be disallowed in the 8th year of functioning of the Unit. That the proviso could be applied only at the inception stage. He placed reliance on the judgment of the High Court of Delhi reported in (2014) 366 ITR 523 (Delhi) wherein a similar question was answered in favour of the Assessee and against the Revenue. 5. Heard learned counsels. Admittedly the Unit has been functioning ever since the year 1996-97. This is the 8th year of operation of the assessee. It is only this year there has been a disallowance by the Assessing Officer under Sec…

THE COMMISSIONER OF INCOME-TAX vs. M/S L.G SOFT INDIA PVT LTD

The appeal is disposed off accordingly

ITA/368/2010HC Karnataka14 Nov 2018

Bench: The Hon’Ble Mr. Justice Ravi Malimath

Section 10ASection 10A(2)(ii)Section 260

…erms of Section 10A of the Act such a claim cannot be disallowed in the 8th year of functioning of the Unit. That the proviso could be applied only at the inception stage. He placed reliance on the judgment of the High Court of Delhi reported in (2014) 366 ITR 523 (Delhi) wherein a similar question was answered in favour of the Assessee and against the Revenue. 5. Heard learned counsels. Admittedly the Unit has been functioning ever since the year 1996-97. This is the 8th year of operation of the assessee. It is only this year there has been a disallowance by the Assessing Officer under Sec…

DCIT 2(2), MUMBAI vs. JSK INDUSTRIES P.LTD, MUMBAI

In the result, appeal filed by Revenue is dismissed

ITA 2639/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Feb 2018AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singhdcit-2(2), M/S Jsk Industries Pvt. Ltd. Room No. 545, Aayakar 9, A.K. Naik Marg, Near New Bhavan, M.K. Road, Empire Cinema, Cst (V.T.), Vs. Mumbai-400020. Mumbai-400001. Pan: Aabcj5937F

For Appellant: Shri Dharmesh Shah (AR)For Respondent: Shri Aarju Garodia (DR)
Section 143(3)Section 253Section 254(1)Section 8Section 80I

…o the language in section 80IB. Thus, the Circular issued by CBDT is squarely applicable on the fact of the present case. The ld AR for the assessee also relied upon the decision of Delhi High Court in CIT vs. Heartland Delhi Transcription Services Pvt. Ltd. [366 ITR 523], Punjab & Haryana High Court in CIT vs. Mega Packages [203 Taxman 236 (P&H)], Delhi Tribunal in ITO vs. Advance Valves Global [8 ITR 684 (Del Trib]. 5 ITA No.2639/M/2014– M/s JSK Industries Pvt. Ltd. The ld. AR of the assessee also filed also filed an affidavit of Shri Anish Dinesh Shah, Director of the assessee-company to substantiate the co…

Ltd(359 ITR1) (Madras) (v).CIT v. Heartland Delhi Transcription (366 ITR 523) — Cited in 4 Judgments | BharatTax