Sanghvi Jewellery Mfg. Co. (P.) Ltd. v. ITO

52 SOT 188Income Tax Appellate Tribunal2012#25198 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2020.

Judgments citing Sanghvi Jewellery Mfg. Co. (P.) Ltd. v. ITO

M/S Outsourcepartners International Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 843/BANG/2018[2013-14]Status: DisposedITAT Bangalore21 Aug 2020AY 2013-14

Bench: Shri N V Vasudevan & Shri G Manjunatha

For Appellant: Shri K R Vasudevan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 14ASection 271(1)(c)

…141 ITD 612, the decision of Hon'ble Bombay High Court held in the case of CIT v. Gem Plus Jewellery India Ltd. [2011] 330 ITR 175/[2010] 194 Taxman 192 and judgments of Hyderabad Bench in the case of Bartronics India Ltd. v. Asstt. CIT [2012] 22 taxman.com 5/52 SOT 188. On the other hand, the ld DR has submitted that the judgment relied upon by the ld AR are not applicable to the facts and circumstances of the case. Further, it was contended that for the purposes of sec. 10A, the income which is derived by an undertaking from the export of article etc. allowable as deduction from the total income of the assessee…

Himmat Mal Doshi, Jaipur vs. ITO, Jaipur

In the result, ground taken by the assessee is dismissed

ITA 276/JPR/2015[2011-12]Status: DisposedITAT Jaipur17 Mar 2017AY 2011-12

For Appellant: Shri G.L. Gupta (C.A.)For Respondent: Shri R.A. Verma (Addl. CIT)

Section 145(3)Section 40a

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA No. 276/JP/2015 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Himmat Mal Doshi, The ITO, G-845, Road, No.14, Ward-4(2), Vs. V.K.I. Area, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABRPD 3822 B izR;FkhZ@Respondent vihykFkhZ@Appellant fu/kZkfjrh dh vksj ls@ Assessee by : Shri G.L. Gupta (C.A.) jktLo dh vksj ls@ Revenue by :Shri R.A. Verma (Addl. CIT) lq…

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

…tion Limited v ACIT [ITA No 2915/ Mum/ 2012] (Mumbai ITAT); viii. Broadcom India Research (P.) Ltd v DClT [IT (TP)A No.1180/Bang/2011]; and ix. Sanghvi Jewellery Mfg. Co. (P.) Ltd v. ITO [2012] 135 ITO 174 (Mumbai ITAT) x. Bartronics India Ltd. v. ACIT [2012] 52 SOT 188 (Hyderabad ITAT) IT(TP)A No.833/Bang/2013 Page 7 of 9 xi. S.B. Builders & Developers v. ITO [2011] 45 SOT 335 (Mum. ITAT) xii. DClT vs. Magarpatta Township Development & Construction Co [2013] 141 ITD 682 (Pune ITAT) xiii. ITO v. M/s. Sahasra Electronics Private Limited (ITA No. 1951/Del/2009) (Delhi ITAT) On the other hand, learned CIT(DR) reli…