Madhu Jayanti International Ltd. v. DCIT

148 TTJ 1Income Tax Appellate Tribunal2012#19194 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2015 to 2015.

Judgments citing Madhu Jayanti International Ltd. v. DCIT

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

…or that purpose, incurred substantial labour expenses, it has been held that it could not be denied exemption under section 10AA on ground that it was not a manufacturing concern. ii. In the case of Madhu Jayanti International Ltd. v. DCIT reported in [2012] 148 TTJ 1 (Kolkata) (SB) (Pg.l - 20), wherein the assessee was engaged in blending and processing of tea. It claimed itself to be a 100 per cent EOU within the meaning of section 10B; accordingly, deduction under section 10B was claimed. Tea was purchased through auction held in Tea Board recognized Auction Centres and, thereafter, tea so purchased was proce…

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

…or that purpose, incurred substantial labour expenses, it has been held that it could not be denied exemption under section 10AA on ground that it was not a manufacturing concern. ii. In the case of Madhu Jayanti International Ltd. v. DCIT reported in [2012] 148 TTJ 1 (Kolkata) (SB) (Pg.l - 20), wherein the assessee was engaged in blending and processing of tea. It claimed itself to be a 100 per cent EOU within the meaning of section 10B; accordingly, deduction under section 10B was claimed. Tea was purchased through auction held in Tea Board recognized Auction Centres and, thereafter, tea so purchased was proce…

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

…or that purpose, incurred substantial labour expenses, it has been held that it could not be denied exemption under section 10AA on ground that it was not a manufacturing concern. ii. In the case of Madhu Jayanti International Ltd. v. DCIT reported in [2012] 148 TTJ 1 (Kolkata) (SB) (Pg.l - 20), wherein the assessee was engaged in blending and processing of tea. It claimed itself to be a 100 per cent EOU within the meaning of section 10B; accordingly, deduction under section 10B was claimed. Tea was purchased through auction held in Tea Board recognized Auction Centres and, thereafter, tea so purchased was proce…

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

…or that purpose, incurred substantial labour expenses, it has been held that it could not be denied exemption under section 10AA on ground that it was not a manufacturing concern. ii. In the case of Madhu Jayanti International Ltd. v. DCIT reported in [2012] 148 TTJ 1 (Kolkata) (SB) (Pg.l - 20), wherein the assessee was engaged in blending and processing of tea. It claimed itself to be a 100 per cent EOU within the meaning of section 10B; accordingly, deduction under section 10B was claimed. Tea was purchased through auction held in Tea Board recognized Auction Centres and, thereafter, tea so purchased was proce…

Madhu Jayanti International Ltd. v. DCIT (148 TTJ 1) — Cited in 4 Judgments | BharatTax