Microlabs Ltd. v. ACIT

56 Taxmann.com 160High Court2015#14340 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Issues it is cited on

section 80ia(5)initial assessment year deduction u/s 80ia eligible business section 80ia section 80i section 80 section 143(3)total income business

Judgments citing Microlabs Ltd. v. ACIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD, AHMEDABAD vs. SHILP GRAVURES LIMITED, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 798/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen

For Appellant: Shri S N Divatia, AdvocateFor Respondent: Shri Santosh Kumar, Sr.DR

Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 250Section 8Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “DIVISION BENCH-A” AHMEDABAD Before: Shri Ramit Kochar, Accountant Member & Shri T. R. Senthil Kumar, Judicial Member Assessment Year: 2017-18 Deputy Shilp Gravures Limited, Commissioner of 101, Kashi Parekh Income Tax, v. Complex, B.H. Bhagwati Circle-4(1)(1), Chambers C.G. Road, A Wing, Room No. Navrangpura, A-410, 4th Floor Ahmedabad-380009, Pratyakash Kar Gujarat Bhawan, Pankrapole, PAN: AADCS0868G Ambawadi, Ahmedabad- (Respondent) 380015, Gujarat. (Appellant) Revenue by: Shri Santosh Kumar, Sr.DR Assessee by: Shri S N Divatia, Advocate Date of hearing : 31…

FATEHPURIA TRANSFORMERS AND WITCHGEARS PVT. LTD,JAIPUR vs. DCIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 387/JPR/2023[2011-12]Status: DisposedITAT Jaipur04 Dec 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Sanjeev Kumar MathurFor Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 143(2)Section 143(3)Section 147Section 148Section 801ASection 801A(5)Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.387/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Fatehpuria Transformers and DCIT, Vs. Switchgears Pvt. Ltd. Circle-1, P. O. Machwa P. O. Machwa Jaipur Kalwar Road, Jaipur, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACF 3456 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Sanjeev Ku…

BSL LTD.,RAJASTHAN vs. DCIT, CENTRAL CIRCLE- 31, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 6612/DEL/2018[2011-12]Status: DisposedITAT Delhi12 May 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Usbsl Ltd., Vs. Dcit 26, Industrial Area, Central Circle-31, Post Box No. 17, New Delhi. Gandhi Nagar, Bhilwara, Rajasthan-311 001 Pan No. Aabcb0639G (Appellant) (Respondent) Assessee By Shri Satyajeet Goel, Adv. Revenue By Shri Kanv Bali, Sr. Dr Date Of Hearing: 03.05.2023 Date Of Pronouncement: 12.05.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.08.2018 Of The Commissioner Of Income Tax (Appeals)-4, Kolkata Relating To Assessment Year 2011-12. 2. Assessee Is The Company Stated To Be Engaged In The Business Of Manufacturing & Trading Of Synthetic/Wollen/Worsted Yarn Fabrics & Synthetics Fabrics, Manufacturing & Trading Of Ready-Made Garments, Generation Of Power, Processing Of Synthetics Etc. Assessee Electronically Filed Its Return Of Income Bsl Ltd. Vs. Dcit 2

Section 115JSection 143(3)Section 801Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER BSL Ltd., Vs. DCIT 26, Industrial Area, Central Circle-31, Post Box No. 17, New Delhi. Gandhi Nagar, Bhilwara, Rajasthan-311 001 PAN No. AABCB0639G (APPELLANT) (RESPONDENT) Assessee by Shri Satyajeet Goel, Adv. Revenue by Shri Kanv Bali, Sr. DR Date of hearing: 03.05.2023 Date of Pronouncement: 12.05.2023 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 29.08.2018 of the Commissioner of Income Tax (Appeals)-4, K…

PR. COMMISSIONER OF INCOME TAX-7 vs. M/S STERLING AGRO INDUSTRIES LTD

The appeal is disposed of in the aforesaid terms

ITA - 105 / 2023HC Delhi20 Feb 2023

Section 139Section 143(2)Section 143(3)Section 260ASection 80I

…NEUTRAL CITATION NO : 2023:DHC:2330-DB ITA No.105/2023 Page 1 of 10 $~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 20.02.2023 + ITA 105/2023 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr Puneet Rai, Sr Standing Counsel with Mr Ashwini Kumar, Standing Counsel. versus M/S STERLING AGRO INDUSTRIES LTD ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTI…

DY.CIT, CIRCLE-3(3),, HYDERABAD vs. M/S VISAKA INDUSTRIES LIMITED,, SECUNDERABAD

In the result, appeal of the assessee is dismissed

ITA 860/HYD/2014[2006-07]Status: DisposedITAT Hyderabad27 Jul 2018AY 2006-07

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2006-07 Dy. Commissioner Of Income- Vs. M/S Visaka Industries Ltd., Tax, Circle – 3(3), Hyderabad. Secunderabad. Pan – Aaacv 7263 K (Appellant) (Respondent) Assessment Year: 2006-07 M/S Visaka Industries Ltd., Vs. Dy. Commissioner Of Income- Secunderabad. Tax, Circle – 3(3), Hyderabad. Pan – Aaacv 7263 K (Appellant) (Respondent)

For Appellant: Shri M.V, AnilkumarFor Respondent: Shri M. Naveen

Section 143(3)Section 147Section 148Section 80GSection 80ISection 80l

…section 80IA(5). 7. Aggrieved by the order of CIT(A), the revenue is in appeal before us. 8. Before us, ld. DR besides relying on the order of AO, placed reliance on the decision of Hon’ble Karnataka High Court in the case of Microlabs Ltd. Vs. ACIT, [2015] 56 Taxmann.com 160 (Kar.) 9. Ld. AR, on the other hand, submitted that the issue in dispute is squarely covered by the decision of the coordinate bench of this Tribunal in asssesee’s own case for AY 2005-06 in ITA No. 736/Hyd/2011 order dated 28/02/2018. He, therefore, submitted that the decision of the coordinate bench in AY 2005-06 may be followed. 10. C…

M/S VISAKA INDUSTRIES LIMITED,,SECUNDERABAD vs. DCIT, CIRCLE-3(3),, HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 811/HYD/2014[2006-07]Status: DisposedITAT Hyderabad27 Jul 2018AY 2006-07

For Appellant: Shri M.V, AnilkumarFor Respondent: Shri M. Naveen

Section 143(3)Section 147Section 148Section 80GSection 80ISection 80l

DEPUTY COMMISSIONER OF INCOME-TAX vs. K.J. INFRASTRUCTURE PROJECTS INDIA PVT. LTD.,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 605/PUN/2016[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: N O N EFor Respondent: Dr. Vivek Aggarwal

Section 80ISection 80l

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.605/PUN/2016 ननधाारण र्वर्ा / Assessment Year : 2011-12 Dy. Commissioner of Income Tax, Central Circle – 1(2), Pune .......अऩीऱाथी / Appellant बनाम / V/s. K.J. Infrastructure Projects India Pvt. Ltd., Purandar Complex, Industrial Estate, Mukund Nagar, Pune – 411037 PAN : AADCK3385J ……प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Dr. Vi…