MicroInstruments Co. v. ITO

12 DTR 501Reported decision2008#18896 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2017.

Judgments citing MicroInstruments Co. v. ITO

ACIT, CHENNAI vs. M/S. BLOW PACKAGING (INDIA) PVT. LTD., CHENNAI

Appeals of the assessee are dismissed

ITA 2288/CHNY/2016[2003-04]Status: HeardITAT Chennai26 Sept 2017AY 2003-04

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A. Srinivasan, IRS,JCIT
Section 11BSection 80I

…Systems Ltd vs DCIT in I.T.A.No. 477 of 2013 dated 28.7.2014, a copy of which is available at page 8 of the paper book. The ld. Representative also placed his reliance on the decision of Chandigarh Bench of this Tribunal in MicroInstruments Co. vs ITO [2008] 12 DTR 501. The ld. Representative has also placed his reliance on the decision of the Hyderabad Bench of this Tribunal in Sawaria Pipes (P) Ltd vs ACIT [2013] 33 taxmann.com 380. 4. On the contrary, Shri P. Radhakrishnan, ld. Departmental Representative submitted that the assessee claimed deduction u/s 80IB claiming it as a small scale industry. Referring t…

JCIT (OSD), CHENNAI vs. BLOW PACKAGING (INDIA) PVT. LTD., CHENNAI

Appeals of the assessee are dismissed

ITA 1750/CHNY/2016[2010-11]Status: HeardITAT Chennai26 Sept 2017AY 2010-11

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A. Srinivasan, IRS,JCIT
Section 11BSection 80I

…Systems Ltd vs DCIT in I.T.A.No. 477 of 2013 dated 28.7.2014, a copy of which is available at page 8 of the paper book. The ld. Representative also placed his reliance on the decision of Chandigarh Bench of this Tribunal in MicroInstruments Co. vs ITO [2008] 12 DTR 501. The ld. Representative has also placed his reliance on the decision of the Hyderabad Bench of this Tribunal in Sawaria Pipes (P) Ltd vs ACIT [2013] 33 taxmann.com 380. 4. On the contrary, Shri P. Radhakrishnan, ld. Departmental Representative submitted that the assessee claimed deduction u/s 80IB claiming it as a small scale industry. Referring t…

ACIT 9(1), MUMBAI vs. DESSAN AGROTECH LTD, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 7754/MUM/2011[2003-04]Status: DisposedITAT Mumbai09 Oct 2015AY 2003-04

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.1363 /Mum/2012 & Ita No.7754/Mum/2011 (ननधधायण वषा / Assessment Years: 2004-05 & 2005-06) The Asstt. Commissioner Of बनाम/ M/S Deesan Agrotech Limited, Income Tax, Range 9(1), 4A, Vikas Centre, 104, Vs. Room No.223, S V Road, Aayakar Bhavan, Santacruz(W), M K Road, Mumbai-400054 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 80I

…taking stand admitted and the deduction allowed, in subsequent years the claim cannot be varied to the detriment of the undertaking. In this regard, reference is made to the decision of the Hon’ble ITAT Chandigarh 'A' Bench in Micro Instrument Co.Vs. ITA 2008 12 DTR 501. It has been held by the Hon'ble Tribunal that once the relief under s. 80IB has been allowed to the assessee in the initial year then it is not open to examine the veracity of the relief in the subsequent years especially when the relief allowed in the initial year has not been disturbed. As per the decision of the Hon’ble Tribunal, when in initi…

ACIT 9(1), MUMBAI vs. DESSAN AGROTECH LTD, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 1363/MUM/2011[2004-05]Status: DisposedITAT Mumbai09 Oct 2015AY 2004-05

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.1363 /Mum/2012 & Ita No.7754/Mum/2011 (ननधधायण वषा / Assessment Years: 2004-05 & 2005-06) The Asstt. Commissioner Of बनाम/ M/S Deesan Agrotech Limited, Income Tax, Range 9(1), 4A, Vikas Centre, 104, Vs. Room No.223, S V Road, Aayakar Bhavan, Santacruz(W), M K Road, Mumbai-400054 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 80I

…taking stand admitted and the deduction allowed, in subsequent years the claim cannot be varied to the detriment of the undertaking. In this regard, reference is made to the decision of the Hon’ble ITAT Chandigarh 'A' Bench in Micro Instrument Co.Vs. ITA 2008 12 DTR 501. It has been held by the Hon'ble Tribunal that once the relief under s. 80IB has been allowed to the assessee in the initial year then it is not open to examine the veracity of the relief in the subsequent years especially when the relief allowed in the initial year has not been disturbed. As per the decision of the Hon’ble Tribunal, when in initi…

MicroInstruments Co. v. ITO (12 DTR 501) — Cited in 4 Judgments | BharatTax