State of Gujarat v. S.A. Himnani Distributors (P.) Ltd.

43 Taxmann.com 358High Court2014#15854 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 139 Section 148 Section 35AD Section 73A Section 80-IA Section 80HHC Section 10AA Section 10B

Issues it is cited on

section 35ad section 32a section 35a section 80j section 73 set off of losses section 288 tax benefit section 35 section 32 section 44ab section 28

Judgments citing State of Gujarat v. S.A. Himnani Distributors (P.) Ltd.

Assistant Commissioner of Income Tax, Circle 1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 545/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER ITA No. 541/Jodh/2024 (A. Y. 2016-17) ITA No. 544/Jodh/2024 (A.Y. 2017-18) ITA No. 545/Jodh/2024 (A.Y. 2018-19) A.C.I.T., Circle-1, Jodhpur. Assessee by Revenue by Date of Hearing Date of Pronouncement Jodhpur Healthcare Pvt. Ltd. Medipulse Hospital, E-4, MIA Basni-II, Opp. AllMs Campus, Jodhpur - 342005. PAN No. AACCJ9336P Amit Kothari, C.A. Shri Ajey Malik, CIT (DR) 28.05.2025. 26.06.2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals a…

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 544/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 541/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Jun 2025AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER ITA No. 541/Jodh/2024 (A. Y. 2016-17) ITA No. 544/Jodh/2024 (A.Y. 2017-18) ITA No. 545/Jodh/2024 (A.Y. 2018-19) A.C.I.T., Circle-1, Jodhpur. Jodhpur Healthcare Pvt. Ltd. Medipulse Hospital, E-4, MIA Basni-II, Opp. AllMs Campus, Jodhpur - 342005. PAN No. AACCJ9336P Assessee by Amit Kothari, C.A. Revenue by Shri Ajey Malik, CIT (DR) Date of Hearing 28.05.2025. Date of Pronouncement 26.06.2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals a…

Fortrea Scientific Private Limited, Pune vs. ACIT, Mumbai

ITA 5701/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nikhil Tiwari &For Respondent: Shri Paresh Deshpande

Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “F” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. 5678/Mum/2024 5701/Mum/2024 Α.Υ. 2016-17 2016-17 Appellant Fortrea Scientific Private Limited, Qubix Business Park Private Limited, Blue Ridge, IT6, 1st Floor, S.No. 154/6, Near Rajiv Gandhi Infotech Park, Hinjewadi Ph1, Pune Man, Wakad B.O., Pune PAN: AAKCS7755B Respondent Asst. Commissioner of Income Tax, Circle-11(2)(1), Aayakar Bhavan, Maharshi Karve Road, Mumbai. For Assessee : Shri Nikhil Tiwari & Shri Pranay Gandhi For Revenue : Shri Paresh Deshpand…

Fortrea Scientific Private Limited, Mumbai vs. ACIT, Circle 11(2)(1), Mumbai

ITA 5678/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17

Section 10A

…2 ITA No. 5678/Mum/24 & ITA No. 5701/Mum/24 appeal in ITA ITA No. 5701/Mum/2024 is a duplicate appeal and the same may be dismissed as infructuous. Accordingly, the No. 5701/Mum/2024 is dismissed as infructuous. ITA No. 5678/Mum/2024: 2. This appeal is directed against the order dated 02-09-2024 passed by Ld CIT(A), NFAC, Delhi and it relates to the assessment year 2016-17. The main issue contested in this appeal relates to denial of deduction claimed u/s. 10AA of the Income Tax Act, 1961 (‘the Act') for the reason that Form 56F was not filed along with return of income of the assessee. 3. The Ld A.R submitted th…

True Sparrow Sysytem Pvt. Ltd, Vadodara vs. The Pr. CIT-2, Vadodara

In the result, we hold that the Ld

ITA 765/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2013-14

For Appellant: Shri Tuhsar Hemani, Sr. A.R. with Shri Anil R. Shah, C.A. &For Respondent: Shri Samir Tekriwal, CIT-D.R

Section 10ASection 10BSection 263Section 56F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 True Sparrow Systems Pr. Commissioner of Pvt. Ltd. Kothipole, Income-tax, Vadodara-2, 2nd Floor, Aayakar Raopura, Vs Vadodara-390001 Bhavan, Race Course PAN: AACCT7101J Circle, Vadodara-390001 (Appellant) (Respondent) Assessee by: Shri Tuhsar Hemani, Sr. A.R. with Shri Anil R. Shah, C.A. & Shri Parimalsinh B. Parmar, Advocate Revenue by: Shri Samir Tekriwal, CIT-D.R. Date of hearing : 23-02-2022 Da…