Vishal S. Ruia v. ITO

1 SOT 902Income Tax Appellate Tribunal#16365 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 358,351 Indian tax judgments — from 2015 to 2015.

Judgments citing Vishal S. Ruia v. ITO

ACIT CC-8, Mumbai vs. Jindal Drugs Ltd, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 376/MUM/2010[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…of PF placed at page 29 to 42 of the Paper Book, according to which, we are satisfied that assessee had employed more than 10 workmen during the year. Our finding is supported by the decision of Co-ordinate Bench of Tribunal in case of Vishal S. Ruia V. ITO (1 SOT 902), wherein it was held that in view of the Page 13 of 39 14 Jindal Drugs Ltd. salary records being furnished by the assessee, deduction u/s 80-IB cannot be denied on the basis of the statement of the supervisor that less than 10 workmen were employed during the year. 4.4 In respect of the allegation of the AO that the bill of Technip Engg. Works (…

ACIT CC.8, Mumbai vs. Jindal Drugs Ltd, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 3885/MUM/2009[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…of PF placed at page 29 to 42 of the Paper Book, according to which, we are satisfied that assessee had employed more than 10 workmen during the year. Our finding is supported by the decision of Co-ordinate Bench of Tribunal in case of Vishal S. Ruia V. ITO (1 SOT 902), wherein it was held that in view of the Page 13 of 39 14 Jindal Drugs Ltd. salary records being furnished by the assessee, deduction u/s 80-IB cannot be denied on the basis of the statement of the supervisor that less than 10 workmen were employed during the year. 4.4 In respect of the allegation of the AO that the bill of Technip Engg. Works (…

Jindal Drugs Ltd, Mumbai vs. ACIT Cen Cir 8, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 3818/MUM/2009[2006-07]Status: DisposedITAT Mumbai29 Oct 2015AY 2006-07

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…of PF placed at page 29 to 42 of the Paper Book, according to which, we are satisfied that assessee had employed more than 10 workmen during the year. Our finding is supported by the decision of Co-ordinate Bench of Tribunal in case of Vishal S. Ruia V. ITO (1 SOT 902), wherein it was held that in view of the Page 13 of 39 14 Jindal Drugs Ltd. salary records being furnished by the assessee, deduction u/s 80-IB cannot be denied on the basis of the statement of the supervisor that less than 10 workmen were employed during the year. 4.4 In respect of the allegation of the AO that the bill of Technip Engg. Works (…

ACIT Cen Cir-8, Mumbai vs. M/S. Jindal Drugs Ltd, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 4342/MUM/2008[2005-2006]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-2006

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…of PF placed at page 29 to 42 of the Paper Book, according to which, we are satisfied that assessee had employed more than 10 workmen during the year. Our finding is supported by the decision of Co-ordinate Bench of Tribunal in case of Vishal S. Ruia V. ITO (1 SOT 902), wherein it was held that in view of the Page 13 of 39 14 Jindal Drugs Ltd. salary records being furnished by the assessee, deduction u/s 80-IB cannot be denied on the basis of the statement of the supervisor that less than 10 workmen were employed during the year. 4.4 In respect of the allegation of the AO that the bill of Technip Engg. Works (…

Jindal Drugs Ltd, Mumbai vs. M/S. ACIT Cen Cir-8, Mumbai

In the result, appeals filed by the assessee are allowed in part whereas the appeals filed by the Revenue are dismissed

ITA 2592/MUM/2008[2005-2006]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-2006

Bench: Shri R.C. Sharma & Shri Sandeep Gosainassessment Year: - 2005-06 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel 229, Nariman Point, – 8 Aaykar Bhavan, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Appellant Respondent Pan/Gir No. Aaacj1000A Assessment Year: - 2005-06 The Asst. Commissioner Of Vs.` Jindal Drugs Limited Bakhtawar, 6Th Floor, B&C, Income Tax, Central Circel – 8 229, Nariman Point, Old Cgo Bldg, Annexe, Mumbai – 400 021. M.K. Road, Mumbai – 400 020. Pan/Gir No. Aaacj1000A Appellant Respondent Assessment Year: - 2006-07 Jindal Drugs Limited Vs. The Asst. Commissioner Of Bakhtawar, 6Th Floor, Income Tax, Central Circel – 8, B&C, Aaykar Bhavan, 229, Nariman Point, M.K. Road, Mumbai – 400 020. Mumbai – 400 021. Pan/Gir No. Aaacj1000A Appellant Respondent

Section 143(3)Section 14ASection 36(1)(iii)Section 80Section 80I

…of PF placed at page 29 to 42 of the Paper Book, according to which, we are satisfied that assessee had employed more than 10 workmen during the year. Our finding is supported by the decision of Co-ordinate Bench of Tribunal in case of Vishal S. Ruia V. ITO (1 SOT 902), wherein it was held that in view of the Page 13 of 39 14 Jindal Drugs Ltd. salary records being furnished by the assessee, deduction u/s 80-IB cannot be denied on the basis of the statement of the supervisor that less than 10 workmen were employed during the year. 4.4 In respect of the allegation of the AO that the bill of Technip Engg. Works (…

Vishal S. Ruia v. ITO (1 SOT 902) — Cited in 5 Judgments | BharatTax