What is Plastiblends India Ltd. v. ACIT authority for?

The quantum of deduction under section 80-IA is determined based on the total income computed after all allowable deductions under sections 30 to 43D, irrespective of whether the assessee claimed them. This includes depreciation.

How many judgments cite Plastiblends India Ltd. v. ACIT?

15 judgments on BharatTax cite Plastiblends India Ltd. v. ACIT (185 Taxmann 187), spanning 2016 to 2024.

Plastiblends India Ltd. v. ACIT (185 Taxmann 187)

M/S Giriraj Enterprises, Pune vs. DCIT, Central Circle 1(1), Pune

In the result, the appeal filed by the assessee is allowed and the appeals filed by the Revenue are dismissed

ITA 427/PUN/2024[2015-16]Status: DisposedITAT Pune17 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10(35)Section 132Section 133ASection 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Giriraj Enterprises DCIT, 1 Modi Baug, Building A, Central Circle – 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) IT(SS)A Nos.23 to 25/PUN/2024 Assessment Years : 2017-18 to 2019-20 DCIT, M/s. Giriraj Enterprises Central Circle – 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S P…

M/S. L.B. Kunjir, Pune vs. Deputy Commissioner of Income Tax, Circle 7, Pune

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 418/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

M/S. L.B. Kunjir, Pune vs. Deputy Commissioner of Income Tax, Circle 7, Pune

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 417/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

Deputy Commissioner of Income Tax, Circle-7, Pune vs. Lb Kunjir, Pune

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 240/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jul 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT, Pune vs. L B Kunjir, Pune

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1088/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT Circle 7, Bodhi Tower Salisbury Park vs. L B Kunjir, Pune

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1046/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

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

…case of Vijay Industries Ltd (supra). Page 12 of 39 In this connection, reference may be made to the decision of the Hon'ble Division Bench of the Bombay High Court in the case of Plastiblends India Ltd. vs. Addl. CIT (ITA No 1282 of 2007) dated 16/10/2009 [318 ITR 352], which was duly confirmed by the Hon'ble apex court vide order dated 09/10/2017. the decision was in respect of AY 1997-98 (i.e after incorporation of section 80AB) In the case of Plastiblends India Ltd., the Hon'ble Division Bench of the jurisdictional High Court has discussed various issues like total income, scope of total income, heads of in…

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

…scussion in the case of Vijay Industries Ltd (supra). In this connection, reference may be made to the decision of the Hon'ble Division Bench of the Bombay High Court in the case of Plastiblends India Ltd. vs. Addl. CIT (ITA No 1282 of 2007) dated 16/10/2009 [318 ITR 352], which was duly confirmed by the Hon'ble apex court vide order dated 09/10/2017. the decision was in respect of AY 1997-98 (i.e after incorporation of section 80AB) In the case of Plastiblends India Ltd., the Hon'ble Division Bench of the jurisdictional High Court has discussed various issues like total income, scope of total income, heads of in…

Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai vs. Punit Construction Company, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6503/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Nov 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Ms. Neelam C. JadhavFor Respondent: Kumar Padmapani Bora

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6503/MUM/2018 (A.Y: 2012-13) v. Dy. Commissioner of Income-tax M/s. Punit Construction Company Central Circle – 6(2) Agarwal Golden Chambers Room No. 1903, 19th Floor Fun Republic Road, Plot No. 13A Air India Building, Nariman Point Behind Balaji Telefilms Mumbai – 400 021 Off. New Link Road, Andheri (W) Mumbai – 400 053 PAN: AAAFP1231E (Appellant) (Respondent) Assessee by : Ms. Neelam C. Jadhav Department by : Kumar Padmapani Bora Date of Heari…

ACIT 21(2), Mumbai vs. Marudhar Fashions, Mumbai

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

ITA 6967/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Mar 2019AY 2012-13

Bench: Shri G Manjunatha ()

Section 1Section 80I

…1 Marudhar Fashions IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri G Manjunatha (ACCOUNTANT MEMBER) AND Shri Ravish Sood (JUDICIAL MEMBER) ITA No.6967/Mum/2017 - AY 2012-13 ITA No.6968/Mum/2017 - AY 2013-14 ITA No.6969/Mum/2017 - AY 2014-15 ACIT-21(2), MumbaI vs M/s Marudhar Fashions 8, Cama Industrial Estate Sun Mill Compound, Lower Parel (W) Mumbai400 013 PAN : AAAFM3463F APPELLANT RESPONDEDNT Appellant by Shri D.G. Pansari Respondent by Shri Vimal Punmiya Date of hearing 26-02-2019 Date of pronouncement 27-03-2019 O R D E R Per G Manjunatha, AM : These three appeals filed b…

ACIT 25(3), Mumbai vs. Punit Constructions, Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 6980/MUM/2014[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Sri Joginder Singh, Jm & G. Manjunatha, Am M/S Punit Construction Co. Jcit-25(3), 5Th C-11, 3Rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link Bkc, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent Pan No. Aaafp1231E Acit-25(3), M/S Punit Construction Co. Room No.308, 3Rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, Bkc, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067

For Appellant: Dr. K. Shivram/Aditya AjgaonkarFor Respondent: HN Singh, CIT DR

Section 143(2)Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI JOGINDER SINGH, JM AND G. MANJUNATHA, AM M/s Punit Construction Co. JCIT-25(3), 5th C-11, 3rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link BKC, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent PAN No. AAAFP1231E ACIT-25(3), M/s Punit Construction Co. Room No.308, 3rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, BKC, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067 Appellant .. Respondent PAN No. AAAFP1231E Asse…

Punit Construction Co., Mumbai vs. CIT 25, Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 6337/MUM/2014[211-12]Status: DisposedITAT Mumbai21 Feb 2018

Bench: Sri Joginder Singh, Jm & G. Manjunatha, Am M/S Punit Construction Co. Jcit-25(3), 5Th C-11, 3Rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link Bkc, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent Pan No. Aaafp1231E Acit-25(3), M/S Punit Construction Co. Room No.308, 3Rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, Bkc, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067

For Appellant: Dr. K. Shivram/Aditya AjgaonkarFor Respondent: HN Singh, CIT DR

Section 143(2)Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI JOGINDER SINGH, JM AND G. MANJUNATHA, AM M/s Punit Construction Co. JCIT-25(3), 5th C-11, 3rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link BKC, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent PAN No. AAAFP1231E ACIT-25(3), M/s Punit Construction Co. Room No.308, 3rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, BKC, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067 Appellant .. Respondent PAN No. AAAFP1231E Asse…

Asst CIT (OSD) 8(3), Mumbai vs. Time Technoplast Ltd, Mumbai

In the result, the appeal filed by the Revenue is hereby ordered to be dismissed and assessee appeal is hereby ordered to be allowed

ITA 7008/MUM/2014[2010-11]Status: DisposedITAT Mumbai02 Jan 2018AY 2010-11

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 7045/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2010-11) M/S. Time Technoplast Ltd. बिधम/ Acit, Range-8(3) 102, Todi Complex, 35 Saki Vs. Mumbai Vihar Road, Andheri (E), Mumbai-400072 आयकर अपील सं/ I.T.A. No.7008/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2010-11) Acit, Range-8(3) बिधम/ M/S. Time Technoplast Ltd. 102, Todi Complex, 35 Saki Vs. Mumbai Vihar Road, Andheri (E), Mumbai-400072 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact2783J (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri V. Justin (Dr) Assessee By: Shri Rakesh Joshi सुनवाई की तारीख / Date Of Hearing: 05.10.2017 घोषणा की तारीख /Date Of Pronouncement: 02. 01.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee As Well As Revenue Have Filed The Above Mentioned Appeals Against The Order Dated 24.09.2014 Passed By The Commissioner Of Income Tax (Appeals)-18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. Ita. Nos 7045/M/2014 7008/M/2014 A.Y. 2010-11

For Appellant: Shri Rakesh JoshiFor Respondent: Shri V. Justin (DR)

Section 142(1)Section 143(1)Section 143(2)Section 14ASection 271(1)(c)Section 80

…“4. The ld. Representative of the assessee has been fair enough to admit that the issue, so far the legal position as on today is concerned, is squarely covered by the decision of the Hon’ble Mumbai High Court in the case of Plastblends India Limited Vs. CIT 318 ITR 352(supra) wherein the Hon’ble High Court has held as under: “For all the aforesaid reasons, we hold that the quantum of deduction under section 80-IA is not dependent upon the assessee claiming or not claiming depreciation, because, under section 80-IA the quantum of deduction has to be determined by computing total income from business after deduct…

Plastiblends India Limited Through Its Chairman and Managing Director vs. Addl.Commissioner of Income Tax Range 8(2) Mumbai

C.A. No.-000238-000238 - 2012Supreme Court09 Oct 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 143(1)(a)Section 32Section 80

…ness, after taking into consideration all the deductions allowable under sections 30 to 43D of the Act. Therefore, whether the assessee has claimed the deductions allowable under sections 30 to 43D of the Act or not, the quantum of 15 (2009) 318 ITR 352 20 deduction under section 80IA has to be determined on the total income computed after deducting all deductions allowable under sections 30 to 43D of the Act.” 18) As is clear from the arguments advanced by Mr. Pardiwala, main thrust of his argument was predicated on the judgment of this Court in Mahendra Mills, which according to u…

Castrol India Ltd, Mumbai vs. Addl CIT RG 8(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 195/MUM/2012[2007-08]Status: DisposedITAT Mumbai18 Oct 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.195/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Castrol India Limited The Deputy Commissioner बनाम/ Technopolis Knowledge Park Of Income Tax – Range V. Makali Caves Road, Chakala 8(3) Income Tax Office Andheri(East) Aayakar Bhavan, Mumbai 400093 M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacc4481E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri N.K.Chandna, CIT-DR

Section 92C

…taken by my predecessor while adjudicating the appeal for Assessment Year 2002-03 . The jurisdictional High Court has , since then, also taken a similar view in the Full Bench decision delivered in the case of Plastiblends Ltd. Vs. Additional CIT reported at 318 ITR 352. Consistent with this view and with the view taken by my predecessor , while deciding the appeal for Assessment Year 2005-06 , 2002-03 and 2004-05, I uphold the action of the Assessing Officer.” 5.2 The learned AR placed on record order of the Tribunal in assessee’s own case for the assessment year 2003-04 and 2005-06, wherein the issue has been…

Plastiblends India Ltd. v. ACIT

What is Plastiblends India Ltd. v. ACIT authority for?

Also referred to as

Issues it is cited on

Judgments citing Plastiblends India Ltd. v. ACIT

M/S Giriraj Enterprises, Pune vs. DCIT, Central Circle 1(1), Pune

M/S. L.B. Kunjir, Pune vs. Deputy Commissioner of Income Tax, Circle 7, Pune

M/S. L.B. Kunjir, Pune vs. Deputy Commissioner of Income Tax, Circle 7, Pune

Deputy Commissioner of Income Tax, Circle-7, Pune vs. Lb Kunjir, Pune

DCIT, Pune vs. L B Kunjir, Pune

DCIT Circle 7, Bodhi Tower Salisbury Park vs. L B Kunjir, Pune

Tata Elxsi Limited, Bangalore vs. Deputy Commisioner Incomer Tax, Circle-7(1)(1), Bangalore

M/S. Tata Elxsi Limited., Bangalore vs. Deputy Commissioner Income Tax, Circle-7(1)(1), Bangalore

Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai vs. Punit Construction Company, Mumbai

ACIT 21(2), Mumbai vs. Marudhar Fashions, Mumbai

ACIT 25(3), Mumbai vs. Punit Constructions, Mumbai

Punit Construction Co., Mumbai vs. CIT 25, Mumbai

Asst CIT (OSD) 8(3), Mumbai vs. Time Technoplast Ltd, Mumbai

Plastiblends India Limited Through Its Chairman and Managing Director vs. Addl.Commissioner of Income Tax Range 8(2) Mumbai

Castrol India Ltd, Mumbai vs. Addl CIT RG 8(1), Mumbai