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“Section 10(2)(a)”

Section References (mined)Section 10Section 10(2)(a)4 judgments

SHAKUNTALA SADANAND SHET LEGAL HEIR OF LATE SADANAND SHESHGIRI SHET,MUMBAI vs. INCOME TAX OFFICER WARD 22 3 6 MUMBAI , MUMBAI

In the result, the appeal of the assesse bearing ITA No

ITA 3616/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Aug 2025AY 2014-15
Section 10Section 115JSection 143(3)Section 234CSection 250Section 263

nthe plea that share of profit of the assessee from a partnership firm is exempt from tax as per\nChapter III under section 10(2)(a) of the Act. We find that the provisions of Chapter XII-B of the\nAct is a special provision relating to assessment of certain

BIRLA GROUP HOLDINGS PRIVATE LIMITED,MUMBAI vs. ASSISSTANT COMMISSIONER OF INCOME TAX (ACIT), CIRCLE 2(1), UJJAIN

In the result, the appeal of the assesse bearing ITA No

ITA 2494/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Aug 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeethe Birla Group Holding Vs Acit, Circle 2(1), Ujjain Private Limited, (As A Aaykar Bhavan, 127, Dewas Road, Successor To Turquoise Bharatpuri, Ujjain, Madhya Investments & Finance Pvt Pradesh, 456010. Ltd) Industry House, 1St Floor, 159, Churchgate Reclamation, Marine Lines, Mumbai-400 020 Pan: Aaacr2250C Appellant Respondent

For Appellant: Shri Ronak Doshi & Pranav ZanwarFor Respondent: Shri Swapnil Choudhary – Sr AR
Section 10Section 115JSection 143(3)Section 234CSection 250Section 263

plea that share of profit of the assessee from a partnership firm is exempt from tax as per Chapter III under section 10(2)(a) of the Act. We find that the provisions of Chapter XII-B of the Act is a special provision relating to assessment of certain companies

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 534/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 713/SRT/2018[2013-14]Status: DisposedITAT Surat22 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर