“free trade zone”

DeductionsSection 10ASection 10A53 judgments

SAIC MOTOR CORPORATION LTD,CHINA vs. DCIT,INTERNATIONAL TAX, GURGAON

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

ITA 1191/DEL/2025[2022-23]Status: DisposedITAT Delhi07 Jan 2026AY 2022-23

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Saic Motor Corporation Assistant Commissioner Of Income Limited, Tax, International Taxation, Gurgaon, Room No.509, Building No.1, Vs Hsiidc Building, Vanijya Nikunj, Tower No.563, Songtao Road, Udyog Vihar, Phase-V, Gurgaon, Pilot Free Trade Zone, Sanghai, Haryana-122001 China, Pan-Abfcs0870H Assessee Revenue Assessee By Shri Ajay Vohra, Sr. Adv. Shri Kunal Pandey, Adv. Revenue By Shri Rohit Garg, Cit-Dr Date Of Hearing 10.10.2025 Date Of Pronouncement 07.01.2026 Order

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 153(1)

International Taxation, Gurgaon, Room No.509, Building No.1, Vs HSIIDC Building, Vanijya Nikunj, Tower No.563, Songtao Road, Udyog Vihar, Phase-V, Gurgaon, Pilot Free Trade Zone, Sanghai, Haryana-122001 China, PAN-ABFCS0870H Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv. Shri Kunal Pandey, Adv. Revenue by Shri Rohit Garg

M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for A

ITA 16/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR

Section 10ASection 143(3)Section 14ASection 35

such Unit shall not be eligible for deduction from income under this section : Provided further that where a Unit initially located in any free trade zone or export processing zone is subsequently located in a Special Economic Zone by reason of conversion of such free trade zone or export processing ... previous year in which the Unit began to manufacture, or produce or process such articles or things or services in such free trade zone or export processing zone : ITA Nos. 15 & 16/Ahd/2020 (M/s. Sahajanand Laser Technology Ltd. vs. ITO] A.Ys. 2012-13 & 2013-14 - 9 – Provided also that where

M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE ITO, WARD-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for A

ITA 15/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR

Section 10ASection 143(3)Section 14ASection 35

LOREAL INDIA PRIVATE LIMITED,MUMBAI vs. ITO , MUMBAI

In the result, ground no. 25 to 35 including 27(a) are allowed for statistical purpose

ITA 6623/MUM/2024[2021-22]Status: DisposedITAT Mumbai18 Sept 2025AY 2021-22

Bench: Shri Pawan Singh& Smt.Renu Jauhri(Physical Hearing)

Section 143(3)Section 144BSection 254(1)Section 4Section 92Section 928Section 92C

clause 1.5 of the agreement, which means the territory of Nepal, Bhutan, Bangladesh, Maldives, Mauritius, India and Sri Lanka. However, it excludes any free trade zone, which may exist or may be created. Further it excludes duty free shops located in the duty free or travel retail area which

PAVANI DUTT,VISAKHAPATNAM vs. INCOME-TAX OFFICER, INTERNATIONAL TAXATION, VISAKHAPATNAM

In the result, both the appeals of the assessee are allowed

ITA 159/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam31 Jul 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: CA, Satish Kumar SolankiFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 10(4)Section 143(2)Section 144C(5)Section 147Section 148Section 148ASection 149Section 69

years and carrying-on the business under the trade name viz., ‘Vcare Marine FZE’, which is evident from licence copy issued by RAK Free Trade Zone Authority, Government of Ras Al Khaimah. Further, as per the provisions of section 5(2) and 10(4) of the Act, income

PAVANI DUTT,VISAKHAPATNAM vs. INCOME-TAX OFFICER, INTERNATIONAL TAXATION,, VISAKHAPATNAM

In the result, both the appeals of the assessee are allowed

ITA 158/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam31 Jul 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: CA, Satish Kumar SolankiFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 10(4)Section 143(2)Section 144C(5)Section 147Section 148Section 148ASection 149Section 69

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

foreign Trust. Thereafter, with the funds available in the said bank account, An investment was made in company namely Shanvi International FZC in free trade zone, in. Dubai, of which I was one of the shareholders. The said company was incorporated around the year 2016, and I along with other

YCH LOGISTICS INDIA PRIVATE LIMITED,KANCHIPURAM, TAMILNADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -3(2), CHENNAI, CHENNAI

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 1330/CHNY/2023[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1330/Chny/2023 िनधा"रणवष" / Assessment Year: 2012-13 Ych Logistics India Private Ltd., Assistant Commissioner Of Plot D V 1, Hi-Tech Sez Phase Ii, V. Income Tax, Sirumangadu Village, Sriperumbudur Corporate Circle -3(2), Taluk, Tamil Nadu 602 105. Chennai. [Pan: Aaacy-2873-L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Ajit Kumar Jain, CA by VirtualFor Respondent: Shri. A. Sasikumar, CIT

Section 10ASection 250Section 92C(3)Section 92D

which it was held that the intention of the Parliament, in granting benefits to the units in free trade zones, special economic zones and EOUs, is to allow the benefit of deduction only when the articles or things or computer software are actually and factually exported out of India

GENESYS INTERNATIONAL CORPORATION LIMITED,MUMBAI vs. DCIT CPC BANGALORE, BANGALOE

In the result, appeal filed by the assessee is partly allowed\nfor statistical purposes in above terms

ITA 634/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Section 10ASection 143(1)Section 143(3)Section 250Section 36(1)(va)Section 43B

applicable in the facts and\ncircumstances of the case. Section 10A provides ‘Special provision in respect of\nnewly established industrial undertakings in the free trade zones. —(1) Subject to\nthe provisions of this section, any profits and gains derived by an assessee from an\nindustrial undertaking to which this section

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE

The appeal of the Assessee is Partly Allowed for\nStatistical Purpose

ITA 418/PUN/2023[2017-18]Status: DisposedITAT Pune10 Feb 2025AY 2017-18

Section 10ASection 143(3)Section 250

{ "clean_text": "आयकर अपीलीय अधिकरण \"बी\" न्यायपीठपुणेमें।\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B” :: PUNE\nBEFORE DR.DIPAK P

BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee in ITA No

ITA 782/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2015-16

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, Sr. D.R

Section 139(1)Section 143(1)Section 143(3)Section 80ASection 80CSection 80I

case is that the assessee is a company engaged in the business of manufacturing of pharmaceutical products and few manufacturing units located in free trade zones notified by the CBDT. The profits and gains derived from eligible units is deductable from total income u/s. 80IC

BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee in ITA No

ITA 781/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2014-15

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, Sr. D.R

Section 139(1)Section 143(1)Section 143(3)Section 80ASection 80CSection 80I

EXCELRA KNOWLEDGE SOLUTIONS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 202/HYD/2023[2020-21]Status: DisposedITAT Hyderabad23 Jan 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.202/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2020-21) Excelra Knowledge Vs. Dy. Cit Solutions (P) Ltd, Circle 8(1) Hyderabad Hyderabad Pan:Aafcg5715Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H. Srinivasulu, Advocate राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 25/11/2024 घोषणा की तारीख/Pronouncement: 23/01/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated10/02/2023 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2020-21. 2. The Assessee Has Raised The Following Grounds:

For Appellant: Shri H. Srinivasulu, AdvocateFor Respondent: : Shri Kumar Pranav, CIT(DR)

Section 10ASection 143(1)Section 438Section 43B

High Court examined in detail the transaction in question and found that the assessee had set up a new industrial undertaking in Kandla Free Trade zone for manufacturing light engineering goods. The goods therein were exported during the Assessment Year 1985-1986. In the course of business, the assessee

L'OREAL INDIA PRIVATE LIMITED,MUMBAI vs. INCOME TAX DEPARTMENT, MUMBAI

ITA 4577/MUM/2024[2020-21]Status: DisposedITAT Mumbai16 Dec 2024AY 2020-21

For Appellant: \nShri Niraj ShethFor Respondent: \nMs. Neena Jeph (CIT DR)

Section 143(3)Section 4Section 92Section 92BSection 92C

clause 1.5 of the agreement, which means the territory of\nNepal, Bhutan, Bangladesh, Maldives, Mauritius, India and Sri Lanka. However,\nit excludes any free trade zone, which may exist or may be created. Further it\nexcludes duty free shops located in the duty free or travel retail area which

IBM GLOBAL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), BANGALORE

In the result, the appeal filed by the assessee stands allowed

ITA 3464/BANG/2004[2000-2001]Status: DisposedITAT Bangalore31 Jul 2024AY 2000-2001

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2000-2001

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri D.K. Mishra, CIT-DR

Section 10ASection 10A(2)Section 10A(2)(ia)Section 142(1)Section 143(2)Section 143(3)

Special provision in respect of newly Special provision in respect of newly established industrial undertakings in established undertakings in free trade free trade zones. zone, etc. 10A. (1) Subject to the provisions of this 10A. (1) Subject to the provisions of this section, any profits and gains derived ... Finance Act 2001 (a) commencing on or after the 1st day of Provided that where in computing the total April, 1981, in any free trade zone; or income of the undertaking for any assessment (b) commencing on or after the 1st day of year, its profits and gains

INDO GERMAN CARBONS LIMITED,ERNAKULAM vs. ACIT CIRCLE 1(2), KOCHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 141/COCH/2023[2008-09]Status: DisposedITAT Cochin02 Jul 2024AY 2008-09

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2008-09

For Appellant: Remya S. Menon, A.RFor Respondent: Sri Ilaiyaraja K.S., Sr. D.R

Section 1Section 10(2)Section 10BSection 10B(1)Section 10B(2)

which do not form part of total income", in the series of Sec. IOA (Special provision in respect of newly established undertakings in free trade zone) Sec. IOAA (Special provisions in respect of newly established units in Special Economic Zones), Sec. 10B (Special provisions in respect of newly established

INCOME TAX OFFICER 41(3)(1), MUMBAI, MUMBAI vs. AJJAY AGARWAL (HUF), MUMBAI

In the result, ITA No.4295/Mum/2023 of revenue is allowed for statistical purposes

ITA 4295/MUM/2023[2011-2012]Status: DisposedITAT Mumbai14 Jun 2024AY 2011-2012

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Dr. K. ShivaramFor Respondent: Shri Ajay Chandra, CIT, DR

Section 10ASection 143Section 143(3)Section 250

under:- Section - 10A, Income-tax Act, 1961 - FA, 2023 Special provision in respect of newly established undertakings in free trade zone, etc. 10A. (1) Subject to the provisions of this section, a deduction of such profits and gains as are derived by an undertaking from the export of articles ... section only for the unexpired period of the aforesaid ten consecutive assessment years: Provided further that where an undertaking initially located in any free trade zone or export processing zone is subsequently located in a special economic zone by reason of conversion of such free trade zone or export processing

TATA ELXSI LIMITED ,BANGALORE vs. DEPUTY COMMISIONER INCOMER TAX, CIRCLE-7(1)(1), BANGALORE

Accordingly, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1152/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Feb 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Subramanian .S, JCIT DR

Section 10ASection 10A(9)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD

STRIDES SHASUN LTD,NAVI MUMBAI vs. DCIT CIR 15(3)(2), MUMBAI

In the result, appeal of assessee is partly allowed

ITA 932/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly Known As Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 Pan: Aadcs-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nitesh Joshi, Advocate With Shri Ninand Patade "ितवादी "ारा/Respondent By : Shri Anoop Hiwase सुनवाई क" ितिथ/ Date Of Hearing : 26/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 15 /01/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 23/01/2017 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As 12 Grounds. Shri Nitesh Joshi, Advocate Appearing On Behalf Of The Assessee Submitted At The Outset

For Appellant: Shri Nitesh Joshi, Advocate with Shri Ninand PatadeFor Respondent: Shri Anoop Hiwase

Section 143(3)

that the assesses has advanced money as share application money to Golden Harvest a foreign AE to set up a plant in free trade zone in Shafjah. It is also undisputed that the AE could not convert the share application money into share capita/ by issuing shares to the assassee ... permission from the free trade zone authorities with whom the AE was registered was pending and this was the only sole reason for not issuing the shares in favour of the assessee. Now the issue before us is whether the share application money could be treated as loan and could

M/S. TATA ELXSI LIMITED., ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 927/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Jan 2024AY 2016-17

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri Padam Chand Kincha, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 10ASection 30Section 80ASection 80H

ITA Nos.927, 974 & 975/Bang/2023 Tata Elxsi Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE

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