Navin Bharati Industries Ltd. v. DCIT (

102 TTJ 691Income Tax Appellate Tribunal2006#10945 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2020.

Judgments citing Navin Bharati Industries Ltd. v. DCIT (

M/S Karle Internatioal Private Ltd vs. The Assistant Commissioner of Income Tax

In the result, the order of the income tax appellate tribunal

ITA/377/2012HC Karnataka07 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10BSection 10B(5)Section 234BSection 260Section 260ASection 70

…e has also been made to decisions in ‘CIT VS. YOKOGAWA INDIA LTD.,’, 391 ITR 274 (SC), ‘CIT VS. YOKOGAWA INDIA LTD’, 341 ITR 385 (KARNATAKA), ‘CIT VS. GALAXY SURFACANTS LTD’, 343 ITR 108 (BOMBAY), ‘MINDTREE CONSULTING (P) LTD VS. ACIT’, 102 TTJ 691 (BANGALORE), ‘HINDUSTAN UNILEVER LTD. VS. DCIT’, 325 ITR 102 (BOMBAY), ‘CIT VS. BALCK AND VEATCH CONSULTING (P) LTD’, 348 ITR 72 (BOMBAY), ‘CIT VS. SHANTIVIJAY JEWELS LTD’, 374 ITR 520 (BOMBAY), ‘CIT VS. CHESLIND TEXTILES LTD’, 354 ITR 29 (KARNATAKA), ‘CIT VS. MINDTREE CONSULTING LTD. IN ITA NO.797/2006 DATED 09.08.2011 and BOARD…

DCIT, New Delhi vs. M/S. Avtec Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2775/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Sept 2018AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Smt. Anchal Khandelwal, Senior DR
Section 10ASection 80I

…units. However, ld. CIT (A) granted the relief to the assessee by relying upon the decision rendered by Hon’ble Bombay High Court in M/s. Hindustan Unilever Ltd. vs. DCIT – 325 ITR 102 (Bom.), ITAT, Bangalore Bench in Mindtree Consulting P. Ltd. vs. ACIT – 102 TTJ 691, Navin Bharat Industries Ltd. vs. DCIT – (2004) 90 ITD 1 (Mum.)(TM), ITAT, Delhi Bench in Honeywell International (India) P. Ltd. vs. DCIT – 108 TTJ 924 (Del.) and CBDT Circular No.7/DV/2013 dated 16.07.2013, that the provisions of section 10A is not in the nature of exemption and as such, the assessee was entitled to set off of losses sustai…

DCIT, Circle - 1, Kolkata vs. M/S. Gloster Jute Mills Limited, Kolkata

In the result, appeal by the Revenue is dismissed

ITA 95/KOL/2011[2007-08]Status: DisposedITAT Kolkata01 Mar 2017AY 2007-08

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No.95/Kol/2011 Assessment Year : 2007-08

For Appellant: Shri Ajay Vohra, Sr.AdvocateFor Respondent: Shri Sital Chandra Das, JCIT

…) 343 ITR 108 (Bom) - CIT vs Patni Computers Systems Ltd : ITA No. 2177 of 2010 (Bom) -M/s. Bharat Resins Ltd. -vs.- ACIT (2012) 50 SOT 298 (Ahm) -DCIT vs Brijlaxmi Infotech Limited: IT A No. 732/Ahd/2010 (Ahd) - Mindtree Consulting (P) Ltd. -vs.- DCIT (2006) 102 TTJ 691 (Bang.) - Mindteck (India) Ltd. vs ITO: 151 ITD 251 (Bang) - HoneyweIl International (India) (P) Ltd. -vs.- DCIT (2007) 108 TTJ 924 (Del) - DCIT vs Birla Soft Ltd : [2014] 32 ITR{T) 117 (Del) 15 16 M/s. Gloster Jute Mills Ltd. A.Yr.2007-08 - Sonata Software Ltd vs ACIT : IT A No. 8032/Mum/2011 (Mum) - Sandoz (P.) Ltd vs DCIT : [2013]145 ITD 551…

M/S. Century Textiles and Industries Ltd, Mumbai vs. The ACIT Cir 6(2), Mumbai

The appeal of the assessee stands allowed

ITA 5677/MUM/2008[2005-2006]Status: DisposedITAT Mumbai07 Apr 2016AY 2005-2006

Bench: Shri Amit Shukla & Shri Rajesh Kumar

Section 105Section 106Section 10BSection 115JSection 143Section 143(3)Section 14ASection 263

…) The losses of eligible unit are in accordance with the various decisions of the Tribunal and in support reliance was placed on the following two decisions: i) Navin Bharati Industries Ltd. v DCIT (90 ITD 1)(Mum)(TM); ii) Mindtree Consulting Pvt Ltd. v ACIT (102 TTJ 691)(Bang). (iv) If the relevant records and material has been placed by the assessee, which has been considered by the AO and a particular view has been taken then different view cannot स"चुर" टे"सटाइ"स अँड इंड"""ज़ "ल"मटेड 6 Century Textiles and Industries Ltd ITA No. 5677/Mum/2008 be taken under guise of revisionary jurisdiction under section 26…

M/S. Century Textiles and Industries Ltd, Mumbai vs. The ACIT RG 6(2), Mumbai

The appeal of the assessee stands allowed

ITA 4875/MUM/2008[2004-2005]Status: DisposedITAT Mumbai07 Apr 2016AY 2004-2005

Bench: Shri Amit Shukla & Shri Rajesh Kumar

Section 105Section 106Section 10BSection 115JSection 143Section 143(3)Section 14ASection 263

…) The losses of eligible unit are in accordance with the various decisions of the Tribunal and in support reliance was placed on the following two decisions: i) Navin Bharati Industries Ltd. v DCIT (90 ITD 1)(Mum)(TM); ii) Mindtree Consulting Pvt Ltd. v ACIT (102 TTJ 691)(Bang). (iv) If the relevant records and material has been placed by the assessee, which has been considered by the AO and a particular view has been taken then different view cannot स"चुर" टे"सटाइ"स अँड इंड"""ज़ "ल"मटेड 6 Century Textiles and Industries Ltd ITA No. 5677/Mum/2008 be taken under guise of revisionary jurisdiction under section 26…

Tata Consultancy Services Ltd, Mumbai vs. Addl CIT 2(3), Mumbai

The appeal is partly allowed

ITA 6820/MUM/2010[2005-06]Status: DisposedITAT Mumbai04 Nov 2015AY 2005-06

Bench: Sh. A.D. Jain & Sh. Rajendraassessment Year: 2005-06 Pan : Aaacr4849R M/S. Tata Consultancy Services Ltd. Vs. Addl. Commr. Of Income-Tax, 9Th Floor, Nirmal Building, Range 2(3), Nariman Point, Mumbai. Mumbai. (Appellant) (Respondent) Appellant By:Sh. Dinesh Vyas, Sr. Advocate Respondent By:Sh. N.K. Chand, Cit(Dr) Date Of Hearing : 30/07/2015 Date Of Pronouncement: 04/11/2015 Order Per A.D. Jain, Jm

For Appellant: Sh. Dinesh Vyas, Sr. AdvocateFor Respondent: Sh. N.K. Chand, CIT(DR)
Section 14ASection 30Section 40Section 70Section 90Section 91

…“Black and Veatch Consulting Pvt. Ltd.”, 348 ITR 72 (Bom., HC) v) “Scientific Atlanta India Technology Pvt. Ltd.”, 2 ITR (T) 66 (Chennai Tribunal – SB) vi) “Sovika Infotech Limited v. ITO”, 23STO 271 (Mum. ITAT) vii) “Mindtree Consulting Pvt. Ltd vs. ACIT”, (102 TTJ 691) (Bang.ITAT) 17 Asstt. Year : 2005-06 viii) “A.V.Thomas Leather & Allied Products Ltd.”, (ITA No.1021/Mad/2008) (Chennai ITAT). ix) “Honeywell International India (P) Ltd. v. DCIT”, (108 TTJ 924) (Delhi ITAT). x) “Enercon Wind Farms (Krishna ) Ltd.”, (21 SOT 29) (Mum. ITAT). xi) “Ford Business Services Centre Pvt. Ltd.”, (114 TTJ 881) (Chennai I…

Commissioner of Income Tax, Guntur vs. Agricultural Market Committee, Sattenapalli

ITTA/377/2012HC Telangana06 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

CIT vs. Tei Technologies Pvt Ltd

ITA/2067/2010HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)Section 260ASection 72

…Page 4 of 32 (Appeals) dismissed the same, following an order of the Bangalore Bench of the Tribunal in the case of Mindtree Consulting (P) Ltd. vs. ACIT (102 TTJ 691). The CIT (Appeals) held, following the aforesaid order of the Tribunal, as follows:- “In view of this decision which is also followed by Hon‟ble ITAT, Delhi in other cases, the appellant is eligible to set off the loss of such unit. In the facts and circumstances of the case and the decision quoted above, I am of the view that the income…

CIT vs. Tei Technologies Pvt Ltd

ITA/347/2011HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)Section 260ASection 72

…Page 4 of 32 (Appeals) dismissed the same, following an order of the Bangalore Bench of the Tribunal in the case of Mindtree Consulting (P) Ltd. vs. ACIT (102 TTJ 691). The CIT (Appeals) held, following the aforesaid order of the Tribunal, as follows:- “In view of this decision which is also followed by Hon‟ble ITAT, Delhi in other cases, the appellant is eligible to set off the loss of such unit. In the facts and circumstances of the case and the decision quoted above, I am of the view that the income…

Navin Bharati Industries Ltd. v. DCIT ( (102 TTJ 691) — Cited in 9 Judgments | BharatTax