S.B. Builders & Developers v. ITO

45 SOT 335Income Tax Appellate Tribunal2011#21001 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2017.

Judgments citing S.B. Builders & Developers v. ITO

SULPHUR MILLS LTD,MUMBAI vs. ADDL CIT RG 8(3), MUMBAI

In the result, both the appeals of the assessee are partly allowed, as above

ITA 107/MUM/2013[2009-10]Status: DisposedITAT Mumbai05 May 2017AY 2009-10

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri K.S.Choksi &For Respondent: Ms. Beena Santosh

Section 10BSection 143(3)

…supported the order of the AO.On a query by the Bench,he fairly conceded that this was not the last year for claiming deduction u/s.10B.The Authorised Representative (AR) relied upon the order of the FAA.He referred to the case of S.B. Builders and Developers(45 SOT 335)and Gem Plus Jewellery India Limited (233CTR240)and Pyramid Entek Pvt. Ltd.(ITA 6186- 6400/Mum/2012 AY.09-10 dt.10.7. 2014). 2.3We have heard the rival submissions and perused the materials before us. We find that in the case of S.B. Builders and Developers(supra), the issue has been decided in favour of the assessee.In the case of Pyramid Entek P…

SULPHUR MILLS LTD,MUMBAI vs. ADDL CIT RG 8(3), MUMBAI

In the result, both the appeals of the assessee are partly allowed, as above

ITA 4631/MUM/2011[2007-08]Status: DisposedITAT Mumbai05 May 2017AY 2007-08

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri K.S.Choksi &For Respondent: Ms. Beena Santosh

Section 10BSection 143(3)

SCHNEIDER ELECTRIC IT BUSINESS INDIA PVT LTD vs. CIT,

In the result, the appeal filed by the assessee-company is partly allowed for statistical purposes

ITA 833/BANG/2013[2006-07]Status: DisposedITAT Bangalore11 May 2016AY 2006-07

Bench: Shri George George K & Shri Inturi Rama Rao

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Mrs. Neera Malhotra, CIT(DR)

Section 10ASection 263Section 92A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.833/Bang/2013 (Assessment year: 2006-07) M/s.Schneider Electric IT Business India Pvt. Ltd., [Formerly known as American Power Conversion (India) Pvt. Ltd.] 187/3 and 188/3, Jigani, Bangalore-562106. … Appellant PAN: AACCA 6398 Q Vs. Commissioner of Income-tax (LTU) Bangalore. … Respondent Appellant by : Shri K.R.Vasudevan, Advocate. Respondent by : Mrs. Neera Malhotra, CIT(DR) Date of hearing : 31/03/2016 Date of pronouncement : 11/05/2016 O R D E R…

ADDL CIT 8(3), MUMBAI vs. SULHUR MILLS LTD, MUMBAI

The appeal of the assessee stand partly allowed

ITA 8846/MUM/2010[2006-07]Status: DisposedITAT Mumbai01 Jan 2016AY 2006-07

For Appellant: Sh. K.S. Chokshi & Ms. M.R. Patel - ARsFor Respondent: Sh. Aarsi Prasad-DR

Section 10Section 10BSection 143(3)Section 254(1)Section 40

…supported the order of the AO.On a query by the Bench,he fairly conceded that this was not the last year for claiming deduction u/s.10B.The Authorised Representative (AR) relied upon the order of the FAA.He referred to the case of S.B. Builders and Developers(45 SOT 335)and Gem Plus Jewellery India Limited (233CTR240)and Pyramid Entek Pvt. Ltd.(ITA 6186-6400/Mum/2012 AY.09-10 dt.10.7. 2014). 2.3We have heard the rival submissions and perused the materials before us. We find that in the case of S.B. Builders and Developers(supra), the issue has been decided in favour of the assessee.In the case of Pyramid Entek Pv…