Pr. CIT v. Aarham Softronics

412 ITR 623Supreme Court of India2019#2983 most cited

What is Pr. CIT v. Aarham Softronics authority for?

When an existing unit undertakes substantial expansion under Section 80-IC, the previous year in which the expansion occurs becomes the initial assessment year, entitling the unit to 100% deduction for 10 years from that year.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2019 to 2026.

Also referred to as

Aarham Softronics · Section 80IC · substantial expansion · initial assessment year · 100% deduction · previous year · Supreme Court

Also reported as

102 Taxmann.com 343

Sections most often in play

Section 80ICSection 263Section 143(3)Section 147Section 250Section 154Section 80-ICSection 115JB
Read the full judgment

Issues it is cited on

initial assessment yearsection 80icsection 80isection 80scrutiny assessmentsection 26previous yearsection 263section 25section 143section 143(2)india

Judgments citing Pr. CIT v. Aarham Softronics

ACIT, Circle, Rohtak vs. Micro Turners, Rohtak

In the result, both the appeals of the Revenue are dismissed

ITA 5111/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Aug 2021AY 2014-15

Bench: Shri O.P. Kant & Shri K. Narasimha Chary

For Appellant: Ms. Paramita M. Biswas, CIT/DRFor Respondent: Sh. Gautam Jain, Advocate
Section 80I

…Unit from 100% to 25% holding that the benefit of substantial expansion is applicable for the units established after 7th June, 2003. On this aspect, the assessee places reliance on the decision of Hon’ble Apex Court in the case of PCIT vs. Arham Softronics, 412 ITR 623 (SC), wherein it has been held that in case of substantial expansion is carried out as defined in clause (ix) of sub-section (8) of section 80IC by such an undertaking or enterprise, within the period of 10 years, the said previous year, in which the substantial expansion is undertaken would become the initial assessment year and from that assess…

ACIT, Circle, Rohtak vs. Micro Turners, Rohtak

In the result, both the appeals of the Revenue are dismissed

ITA 5110/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Aug 2021AY 2013-14

Bench: Shri O.P. Kant & Shri K. Narasimha Chary

For Appellant: Ms. Paramita M. Biswas, CIT/DRFor Respondent: Sh. Gautam Jain, Advocate
Section 80I

…Unit from 100% to 25% holding that the benefit of substantial expansion is applicable for the units established after 7th June, 2003. On this aspect, the assessee places reliance on the decision of Hon’ble Apex Court in the case of PCIT vs. Arham Softronics, 412 ITR 623 (SC), wherein it has been held that in case of substantial expansion is carried out as defined in clause (ix) of sub-section (8) of section 80IC by such an undertaking or enterprise, within the period of 10 years, the said previous year, in which the substantial expansion is undertaken would become the initial assessment year and from that assess…

DCIT, Central Circle, Noida vs. International Cylinders P. Ltd., New Delhi

In the result, the appeal filed by the revenue is dismissed

ITA 3765/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Jul 2021AY 2013-14

Bench: Sh. N. K. Billaiya & Shri K.Narasimha Chary(Through Video Conferencing) Assessment Year: 2013-14

Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2013-14 DCIT International Cylinders P. Sector-33 Vs Ltd. E-14, Preet Vihar, New Noida Delhi-110092 PAN No. AAACI7605J (RESPONDENT) Appellant by Ms. Anima Barnwal, SR. DR Respondent by Sh.Nipun Mittal, CA Date of hearing: 29/07/2021 Date of Pronouncement: 29/07/2021 ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-4, Delhi dated 15.01.2018 pertaining to A.…

ACIT, Circle-63(1), New Delhi vs. Vanesa Cosmatics, New Delhi

ITA 3841/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Farhat Khan, DR
Section 10CSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.3841/Del./2018 (ASSESSMENT YEAR : 2014-15) ACIT, Circle 63 (1), vs. M/s. Vanesa Cosmetics, New Delhi. 116, Model Basti, Delhi – 110 005. (PAN : AAHFV5455B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Madhur Aggarwal, Advocate REVENUE BY : Shri Farhat Khan, DR Date of Hearing : 08.04.2021 Date of Order : 23.04.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, ACIT, Circle 63 (1), New Delhi (hereinafter refer…

Rasna Pvt. Ltd., Ahmedabad vs. The Pr.CIT, -3, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 278/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad09 Apr 2021AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedasstt.Year 2015-16

For Respondent: Shri Sanjeev Jain, CIT-DR
Section 142(1)Section 143(3)Section 263Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Conducted through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Asstt.Year 2015-16 Rasna Pvt. Ltd. Pr.CIT-3 Ahmedabad. Atlanta Tower Vs. Opp: Sears Tower Panchvati, Gulbhai Tekra Ahmedabad 38001. PAN : AAACW 4408 M (Applicant) (Responent) : Shri P.F. Jain, AR Assessee by Revenue by : Shri Sanjeev Jain, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 23/03/2021 घोषणा क" तार"ख /Date of Pronouncement: 09/04/2021 आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESID…

ACIT, Circle-63(1), New Delhi vs. Vanesa Cosmatics, New Delhi

ITA 5600/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Nov 2020AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singhआ.अ.सं/.I.T.A No.5600/Del/2017 िनधा"रणवष"/Assessment Year:2013-14 बनाम Asstt. Commissioner Of Income M/S Vanesa Cosmetics, Tax, Vs. 116, Model Basti, Circle 63(1), Room No. 2205, New Delhi. E-2, Block, Civic Centre, Minto Road, New Delhi.

Section 143(3)Section 80I

…ACIT Vs. Vanesa Cosmatics./ I.T.A.No.5600/Del/2017/A.Y.2013-14 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.5600/Del/2017 िनधा"रणवष"/Assessment Year:2013-14 बनाम Asstt. Commissioner of Income M/s Vanesa Cosmetics, Tax, Vs. 116, Model Basti, Circle 63(1), Room No. 2205, New Delhi. E-2, Block, Civic Centre, Minto Road, New Delhi. PAN No. AAHFV5455B Appellant Respondent Revenue by Sh. S.S. Negi, Sr. DR Assessee by Sh. Salil Agarwal, Adv. Sh. Shailesh Gupta, Adv. Sh. Madhur Aggarwal,…

High Valley Industries Corporation, New Delhi vs. DCIT, Circle(Nowacit, Central Circle-7), Parwanoo

In the result, the appeal of assessee is allowed

ITA 5991/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Nov 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Anil Chaturvediआ.अ.सं/.I.T.A No.5991/Del/2017 िनधा"रणवष"/Assessment Year:2013-14 बनाम M/S High Valley Industries Dcit Corporation, Vs. Central Circle 7 414, Dmall, Netaji Subhash Delhi. Place, Pitampura, Delhi.

Section 80

…IT(A) also following the above order of the ITAT Chandigarh Bench dismissed the appeal of assessee. 3. Ld. Counsel for assessee submitted that now the issue is decided by the Hon’ble Supreme High Court in the case of Pr. CIT Vs. Aarham Softronics reported in 412 ITR 623 (SC) in which it was held as under: Held accordingly, (i) that an undertaking or an enterprise which had set up a new unit between January 7, 2003 and April 1, 2012 in the State of Himachal Pradesh of the nature mentioned in section 80-IC(2)(ii) would be entitled to deduction at the rate of 100% of the profits and gains for the five assessment ye…

Mahindra & Mahindra Ltd, Mumbai vs. Addl CIT Cir 2(2), Mumbai

In the result, this ground of appeal is

ITA 1448/MUM/2016[2005-06]Status: DisposedITAT Mumbai29 Jun 2020AY 2005-06

Bench: Shri Pawan Singh & Shri M Balaganesh(Virtual Hearing) Assessment Year : 2005 – 2006 Mahindra & Mahindra Ltd., Addl Cit Circle 2(2)(2), Mahindra Towers, Worli, Mumbai Mumbai 400 018 Pan Aaacm3025E Vs (Appellant) (Respondent) Assessment Year : 2005 – 2006 Addl Cit Circle 2(2)(2), Mahindra & Mahindra Ltd., Mumbai Mahindra Towers,Worli, Mumbai 400 018 Pan Aaacm3025E Vs (Appellant) (Respondent)

For Appellant: Shri Harish Mahajan -ARFor Respondent: Shri A Mohan CIT-DR
Section 40ASection 40A(9)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI, BENCH “J” BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER (VIRTUAL HEARING) Assessment Year : 2005 – 2006 Mahindra & Mahindra Ltd., Addl CIT Circle 2(2)(2), Mahindra Towers, Worli, Mumbai Mumbai 400 018 PAN AAACM3025E Vs (Appellant) (Respondent) Assessment Year : 2005 – 2006 Addl CIT Circle 2(2)(2), Mahindra & Mahindra Ltd., Mumbai Mahindra Towers,Worli, Mumbai 400 018 PAN AAACM3025E Vs (Appellant) (Respondent) For the assessee : Shri Harish Mahajan -AR For the Revenue : Shri A Mohan CIT-DR Date of Hearing : 23.06.2020 Date of Pronou…

Sri Jitendra Kumar Agarwal, Prop., Ghaziabad vs. ITO, Ward-1(3), Ghaziabad

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

ITA 5252/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Feb 2020AY 2013-14

Bench: : Smt. Diva Singhassessment Year: 2013-14

For Appellant: Mr. K. Sampath, Advocate &For Respondent: Ms. Rinku Singh, Sr. DR
Section 143(3)Section 80Section 80I

…of the ITAT in assessee’s own case pertaining to 2011-12 and 2012-13 assessment years, made a prayer that the issues may be remanded back to the file of Assessing Officer in terms of decision of Hon’ble Supreme Court in the case of PCIT vs. Aarham Softronics, 412 ITR 623 (SC). Copies Tribunal orders dated 11.05.2018 and 30.10.2019 are placed on record. 3. The ld. Sr. DR relies upon the orders of the tax authorities. 4. I have heard the submissions of both the parties and perused the material available on record. It is an admitted fact that the legal issue as addressed by the Apex Court in the case of Classic Bind…

M/S. Tripura Polymer (P) Ltd, Agartala vs. Income Tax Officer, . Ward-Udaipur, Agartala

Appeal is dismissed in above terms

ITA 227/GTY/2018[2014-15]Status: DisposedITAT Guwahati13 Dec 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15

Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH “E” COURT AT KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 M/s Tripur Polymer Pvt. V/s. Income Tax Officer, Ltd., Madhya banamalipur, Ward-Uddaipur, Tripura, Agartala-799001 agartala City [PAN No.AABCT 7101 K] Centre, Paradise Chowmuhani, Camp Agartala-799001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri D.K.Biswas, Advocate अपीलाथ" क" ओर से/By Appellant Shri M.C Omi Ningshen, JCIT SR-DR ""यथ" क" ओर से/By Respondent 09-12-2019 सुनवाई क" तार"ख/Date of Hearing 13-12-2019 घोषणा क" तार"ख/Date of Pronoun…

Sri Jitendra Kumar Agarwal, Prop., Ghaziabad vs. ITO, Ghaziabad

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

ITA 6186/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Oct 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2012-13

Section 143(3)Section 80Section 80I

…he substantial expansion, the initial assessment year would be separate other than the initial assessment year of manufacturing or commencement of the business as held by the Hon’ble Supreme Court in the case of Principal CIT Vs. Aarham Softronics reported in 412 ITR 623 (SC). 3. The Ld. DR, on the other hand, relied on the order of the lower authorities. 4. We have heard the rival submission and perused the relevant material on record. The assessee, an individual, is proprietor of M/s. Anrose Pharma and engaged in the business of manufacturing of Pharma products. In the return of income filed, the assessee claim…

ITO, New Delhi vs. M/S. International Cylinders Pvt. Ltd., New Delhi

ITA 551/DEL/2016[2009-10]Status: DisposedITAT Delhi10 Oct 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Amit Goel, CAFor Respondent: Dr. Vijay Kumar Chadha, Senior DR
Section 143Section 147Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.551/Del./2016 (ASSESSMENT YEAR : 2009-10) ITO, Ward 11 (4), vs. M/s. International Cylinders Pvt. Ltd., D – 14, 2nd Floor, New Delhi. Preet Vihar, Delhi – 110 032. (PAN : AAACI7605J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Amit Goel, CA Shri Nippun Mittal, CA REVENUE BY : Dr. Vijay Kumar Chadha, Senior DR Date of Hearing : 12.09.2019 Date of Order : 10.10.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, ITO, Ward 11 (4), New Delhi (her…

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 194/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Sept 2019AY 2015-16

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा, "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Shri Lakshmi Ram Thakuria ITO, Ward-3(2), Guwahati on behalf of prop. M/s Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./PAN No. ACBPT9469P M/s Charu Engineering The Dy. Commissioner of Income Tax, Circle-3, Industries Guwahati M/s Charu Innovation 7th AaykarBhawan, Floor, Department Industries, on Vs. G.S. Road, Guwaha…

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 193/GTY/2019[2006-07]Status: DisposedITAT Guwahati18 Sept 2019AY 2006-07

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा, "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Shri Lakshmi Ram Thakuria ITO, Ward-3(2), Guwahati on behalf of prop. M/s Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./PAN No. ACBPT9469P M/s Charu Engineering The Dy. Commissioner of Income Tax, Circle-3, Industries Guwahati M/s Charu Innovation 7th AaykarBhawan, Floor, Department Industries, on Vs. G.S. Road, Guwaha…

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 116/GTY/2019[2007-08]Status: DisposedITAT Guwahati18 Sept 2019AY 2007-08

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा, "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Shri Lakshmi Ram Thakuria ITO, Ward-3(2), Guwahati on behalf of prop. M/s Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./PAN No. ACBPT9469P M/s Charu Engineering The Dy. Commissioner of Income Tax, Circle-3, Industries Guwahati M/s Charu Innovation 7th AaykarBhawan, Floor, Department Industries, on Vs. G.S. Road, Guwaha…

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 280/GTY/2018[2010-11]Status: DisposedITAT Guwahati18 Sept 2019AY 2010-11

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा, "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Shri Lakshmi Ram Thakuria ITO, Ward-3(2), Guwahati on behalf of prop. M/s Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./PAN No. ACBPT9469P M/s Charu Engineering The Dy. Commissioner of Income Tax, Circle-3, Industries Guwahati M/s Charu Innovation 7th AaykarBhawan, Floor, Department Industries, on Vs. G.S. Road, Guwaha…

M/S. Charu Rngineering Industries & M/S. Charu Innovation Department & Industries, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 279/GTY/2018[2012-13]Status: DisposedITAT Guwahati18 Sept 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…आयकरअपीलीयअिधकरण“गुवाहाटी” "ायपीठगुवाहाटीम"। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI "ीएस.एस. गोदारा, "ाियकसद"एवंडॉए.एल.सैनीलेखासद"केसम"। BEFORE SRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Shri Lakshmi Ram Thakuria ITO, Ward-3(2), Guwahati on behalf of prop. M/s Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./PAN No. ACBPT9469P M/s Charu Engineering The Dy. Commissioner of Income Tax, Circle-3, Industries Guwahati M/s Charu Innovation 7th AaykarBhawan, Floor, Department Industries, on Vs. G.S. Road, Guwaha…

ACIT, New Delhi vs. Shri Amit Arora, New Delhi

In the result, appeal of the Department

ITA 6467/DEL/2015[2012-13]Status: DisposedITAT Delhi02 Sept 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Arta Trana PandaFor Respondent: Shri Amit Katoch, Sr. D.R
Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.6467/Del./2015 Assessment Year 2012-2013 The ACIT, Shri Amit Arora, Circle – 40(1), Room Prop. Hydro Valves, vs., No.1705, E-2 Block, SU-74, Pitampura, Civic Centre, New Delhi. New Delhi. PAN AAOPA6367L (Appellant) (Respondent) For Revenue : Shri Amit Katoch, Sr. D.R. For Assessee : Shri Arta Trana Panda, Advocate. Date of Hearing : 19.08.2019 Date of Pronouncement : 02.09.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against…

Assam Roofing Limited, Guwahati vs. Income Tax Officer, Ward-3(1), Guwahati

Appeal is allowed in above terms

ITA 352/GTY/2018[2014-15]Status: DisposedITAT Guwahati21 Aug 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

Section 143(3)Section 80Section 801ESection 80l

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2014-15 Assam Roofing Ltd. V/s. In respect to Tax Officer, Bonda Narangi, Guwahati- Ward-3(1), Ayakar 781026 Bhaan, Christian Basti, [PAN No.AABCA 7734 K] G.S. Road, Guwahati- 781005 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Jhajharia, FCA अपीलाथ" क" ओर से/By Appellant Shri A.K.Bhardwaj, Addl-CIT-DR ""यथ" क" ओर से/By Respondent Shri Sandip Sengupta, JCIT-DR 10-07-2019 सुनवाई क" तार"ख/Date of Hearing 21-08-2019 घो…

Johnson and Johnson Private Limited, Mumbai vs. Commissioner of Income Tax-Ltu, Mumbai

In the result, appeal of the assessee is allowed

ITA 4947/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Jul 2019AY 2013-14

Bench: Shri Pawan Singh() & Shri G. Manjunatha () Johnson & Johnson Pvt Ltd Vs Commissioner Of Income Tax (Ltu) 501, Arena Space, Off Jvlr Mumbai Behind Majas Bus Depot, Jogeshwari (E), Mumbai-60 Pan : Aaacj0866E Appellant Respondednt

Section 115JSection 143(3)Section 263Section 271(1)(c)Section 80Section 80I

…1 ITA 4947/Mum/2018 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI Before Shri Pawan Singh(JUDICIAL MEMBER) AND Shri G. Manjunatha (ACCOUNTANT MEMBER) Johnson & Johnson Pvt Ltd vs Commissioner of Income Tax (LTU) 501, Arena Space, Off JVLR Mumbai Behind Majas Bus Depot, Jogeshwari (E), Mumbai-60 PAN : AAACJ0866E APPELLANT RESPONDEDNT Appellant by Shri Rajan R Vora Respondent by Shri Sushilkumar Poddar Date of hearing 08-07 -2019 Date of pronouncement 17-07-2019 O R D E R PER PAWAN SINGH JUDICIAL MEMBER : This appeal by assessee is directed against the order of Commissioner of Income-tax (LTU)…