Motilal 4. Pesticides (I) (P.) Ltd. v. CIT

243 ITR 26Supreme Court of India2000#15476 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2024.

Also reported as

111 Taxmann 83

Issues it is cited on

section 80e section 80ab section 75 section 32(2)convertible foreign exchange section 32a section 80m section 80h section 80hhc domestic company section 80c deduction under section 80ia

Judgments citing Motilal 4. Pesticides (I) (P.) Ltd. v. CIT

TATA ELXSI LIMITED ,BANGALORE vs. DEPUTY COMMISIONER INCOMER TAX, CIRCLE-7(1)(1), BANGALORE

Accordingly, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1152/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Feb 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Subramanian .S, JCIT DR

Section 10ASection 10A(9)Section 250

…sed hereunder based on the language used in the act, case laws etc. iii) The decision in the case of Vijay Industries Ltd. is rendered on the allowability of deduction u/s. 80HH of the Act, overruling the apex court decision in the case of Motilal Pesticides [243 ITR 26 (SC)]. The decision in the case of Motilal Pesticides (in respect of section 80HH) was rendered in turn relying on the decision in the case of Distributors Baroda Pvt. Ltd. vs. Union of India (1985) AIR 1585 (SC) dated 1/7/1985. The subject matter of discussion in the case of Distributors Baroda Pvt. Ltd. was Sec. 80M and in this decision, the ear…

SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001

Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member Prakash R. Nair Dy.CIT, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu vs. Kollam 691001 [PAN:ABFPN4424P] (Appellant) (Respondent) Appellant by: Shri R. Vijayaraghavan, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 19.10.2023 Date of Pronouncement: 17.01.2024 O R D E R Per: Sanjay Arora, AM The instant Appeal by the Assessee agitates the dismissal of his appeal contesting the levy of penalty under section 271(1)(c) of Income Tax Act,…

M/S. TATA ELXSI LIMITED,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

ITA 975/BANG/2023[2020-2021]Status: DisposedITAT Bangalore08 Jan 2024AY 2020-2021

Bench: Shri George George K. & Shri Chandra Poojari

Section 10ASection 30Section 80ASection 80HSection 80I

M/S. TATA ELXSI LIMITED., ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 927/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Jan 2024AY 2016-17

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri Padam Chand Kincha, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 10ASection 30Section 80ASection 80H

…ed hereunder based on the language used in the act, case laws etc. iii) The decision in the case of Vijay Industries Ltd. is rendered on the allowability of deduction u/s. 80HH of the Act, overruling the apex court decision in the case of Motilal Pesticides [243 ITR 26 (SC)]. The decision in the case of Motilal Pesticides (in respect of section 80HH) was rendered in turn relying on the decision in the case of Distributors Baroda Pvt. Ltd. vs. Union of India (1985) AIR 1585 (SC) dated 1/7/1985. The subject matter of discussion in the case of Distributors Baroda Pvt. Ltd. was Sec. 80M and in this decision, the ear…

PREXUS HEALTH INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2975/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Dec 2016AY 2011-12

Bench: Shri S.V. Mehrotraassessment Year : 2011-12 Prexus Health India (P) Ltd., Acit, Circle- 20(1), Ra-4 (Shop), Inder Puri, New Delhi. Vs. New Delhi – 110 012. Pan : Aadcp 7893 A (Appellant) (Respondent)

For Appellant: Shri Vidur Puri, CAFor Respondent: Shri F. R. Meena, Sr.DR

Section 10ASection 10BSection 115JSection 143(3)Section 2(45)Section 28Section 44CSection 5

…urt’s judgment in 286 ITR 255 in CIT v. HimatasigikeSeide Ltd the same has been distinghished in KPIT Cummins (Bangalore) P. Ltd v. ACIT 120 TTJ (Bang). 11. The judgment of the Hon’ble Supreme Court in the case of M/s. Motilal Pesticides (I) Pvt. Ltd. v. CIT [243 ITR 26 (SC)] as relied on by the AO, we find that there is no application to the facts of the assessee’s case since the ruling of the Hon’ble Apex Court was with reference to sections 80AA and 80AB of the 8 Act. Further, if there is a difference of opinion or two views are possible on an issue, as laid down by the Hon’ble Supreme Court in the case of Uni…

COMM.OF INCOMETAX AP I HYD vs. M/S.DIAMOND HATCHERIES P.LTD HYD

ITTA/49/2001HC Telangana30 Jul 2013

Section 260ASection 32ASection 80B(5)Section 80I

…High Court followed its decision reported in 218 ITR 71. The said decision was also followed in the case reported in 225 ITR 374. We may further refer to the decision of the Hon'be Supreme Court in the case of Moti Lal Pesticides (India) Pvt. Limited vs. CIT, 243 ITR 26 wherein the provisions of sections 80AA, 80AB and 80HH have been considered and it has been held that as a result of insertion of section 80AA and 80AB, special deduction under section 80HH is to be allowed only on net income and not on gross income. The Apex Court observed that the provisions of section 80AB were introduced w.e.f 1.4.1981 and the…