Preludesys India Ltd. v. ACIT

318 CTR 287Reported decision2021#24442 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Judgments citing Preludesys India Ltd. v. ACIT

DCIT, Chennai vs. Avalon Technologies P. Ltd., Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 214/CHNY/2017[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…ff are as per section 2(i) of the SEZ Act also specifically excludes “the areas of the Special Economic Zones”. The ld.counsel for the assessee for this relied on the decision of Hon’ble Madras High Court in the case of Preludesys India Ltd., vs. ACIT, (2021) 318 CTR 287, wherein exactly on identical facts, Hon’ble Madras High Court considered all the cases and held as under:- 28. From the above, it is seen that in Section 10A of the Act, Sub-Section (7B) was inserted and it says that the provisions of this Section shall not apply to any undertaking, being a Unit referred to in Clause (zc) of Section 2 of the Spe…

Avalon Technoloiges (P) Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 445/CHNY/2016[2010-11]Status: DisposedITAT Chennai31 Mar 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…ff are as per section 2(i) of the SEZ Act also specifically excludes “the areas of the Special Economic Zones”. The ld.counsel for the assessee for this relied on the decision of Hon’ble Madras High Court in the case of Preludesys India Ltd., vs. ACIT, (2021) 318 CTR 287, wherein exactly on identical facts, Hon’ble Madras High Court considered all the cases and held as under:- 28. From the above, it is seen that in Section 10A of the Act, Sub-Section (7B) was inserted and it says that the provisions of this Section shall not apply to any undertaking, being a Unit referred to in Clause (zc) of Section 2 of the Spe…

Avalon Technologies (P) Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 1775/CHNY/2016[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…ff are as per section 2(i) of the SEZ Act also specifically excludes “the areas of the Special Economic Zones”. The ld.counsel for the assessee for this relied on the decision of Hon’ble Madras High Court in the case of Preludesys India Ltd., vs. ACIT, (2021) 318 CTR 287, wherein exactly on identical facts, Hon’ble Madras High Court considered all the cases and held as under:- 28. From the above, it is seen that in Section 10A of the Act, Sub-Section (7B) was inserted and it says that the provisions of this Section shall not apply to any undertaking, being a Unit referred to in Clause (zc) of Section 2 of the Spe…

Preludesys India Ltd. v. ACIT (318 CTR 287) — Cited in 3 Judgments | BharatTax