PCIT v. Maps Enzymes Ltd.

111 Taxmann.com 73High Court2019#9305 most cited

What is PCIT v. Maps Enzymes Ltd. authority for?

Deduction allowed in the initial year under Section 80-IA cannot be denied in subsequent years due to alleged breach of conditions, if no distinguishing facts are brought on record.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

PCIT v. Maps Enzymes Ltd · 111 Taxmann.com 73 · Section 80-IA · deduction allowed in initial year · denial in subsequent years · breach of conditions · Gujarat High Court

Sections most often in play

Section 10AASection 11Section 115JBSection 143(3)Section 144BSection 144CSection 147Section 147(proviso)
Read the full judgment

Judgments citing PCIT v. Maps Enzymes Ltd.

ACIT, Mumbai vs. Reliance Industries Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas the cross-objection of the assessee is allowed

ITA 3705/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit, Reliance Industries Ltd., Room No. 559, 5Th Floor, 3Rd Floor Maker Chamber Iv, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Ms. Sanyogita Nagpal, CIT-DR
Section 10ASection 115JSection 144BSection 144CSection 147Section 801B(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2014-15 ACIT, Reliance Industries Ltd., Room No. 559, 5th floor, 3rd floor Maker Chamber IV, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent CO No. 153/MUM/2024 (Arising out of ITA No. 3705/MUM/2024) Assessment Year: 2014-15 Reliance Industries Ltd., ACIT, Circle-3(4), 3rd floor Maker Chamber IV, Room No. 559, 5th floor, Aayakar Nariman Point, S.O. Vs. Bhavan, New…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Additional Commissioner of Income Tax, Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax., Bharuch

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax, Bharuch

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

The ACIT, Bharuch Circle, Bharuch vs. Bharuch Enviro Infrastructure Ltd., Ankleshwar

In the result, this ground of appeal is allowed for statistical purpose

ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 1849 & 1867/AHD/2014 (AY 2008-09) (Hearing in Virtual Court) Bharuch Enviro Infrastructure Dy. Commissioner of Income Ltd. Tax, Bharuch Circle 117-118,GIDC Estate, Bharuch-392001 Ankleshwar, Gujarat-393 002 PAN : AAACB 8075 F Vs Assistant Commissioner of income Bharuch Enviro Infrastructure Tax, Bharuch Circle, Above Bank Ltd. of Baroda, 117-118,GIDC Estate, Station Road, Bharuch-392001 Ankleshwar, Gujarat-393 002 Applicant Respondent Assessee by Shri Saurabh Sopar…

Bharuch Enviro Infrastructure Ltd., Bharuch vs. The Dy.CIT., Bharuch Circle, Bharuch

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 1849 & 1867/AHD/2014 (AY 2008-09) (Hearing in Virtual Court) Bharuch Enviro Infrastructure Dy. Commissioner of Income Ltd. Tax, Bharuch Circle 117-118,GIDC Estate, Bharuch-392001 Ankleshwar, Gujarat-393 002 PAN : AAACB 8075 F Vs Assistant Commissioner of income Bharuch Enviro Infrastructure Tax, Bharuch Circle, Above Bank Ltd. of Baroda, 117-118,GIDC Estate, Station Road, Bharuch-392001 Ankleshwar, Gujarat-393 002 Applicant Respondent Assessee by Shri Saurabh Sopar…

PCIT v. Maps Enzymes Ltd. (111 Taxmann.com 73) — Cited in 11 Judgments | BharatTax