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“Section 84(2)(iv)”

Section References (mined)Section 84Section 84(2)(iv)2 judgments

Judgments citing Section 84(2)(iv)

Jaydeep Petro Chem Co. Pvt. Ltd., Chennai vs. ITO, Corporate Ward-2(3), Chennai

In the result, the appeals of the assessee are allowed

ITA 180/CHNY/2025[2007-08]Status: DisposedITAT Chennai18 Jul 2025AY 2007-08

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.179/Chny/2025, Assessment Years: 2006-07 आयकर अपील सं./Ita No.180/Chny/2025, Assessment Years: 2007-08 Jaydeep Petro Chem Company Private The Income Tax Officer, Limited, Corporate Ward-2(3), No.24/13, Iii Floor, Chennai. Brindavan Majestic Apartments, Thygarayanagar H.O, Thygarayanagar, Chennai-600 017. [Pan: Aaacj9244J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri G.Baskar, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit

For Appellant: Shri G.Baskar, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 263Section 80I

Sawyer's Asia Ltd.[1980] 122 ITR 259/[1979] 1 Taxman 547 (Bom), while considering similar provision contained in the erstwhile Section 84(2)(iv) of the Act has held thus : "(5) The undertaking is not required to have ten or more regular workers and it may be said

Jaydeep Petro Chem Co. Pvt.Ltd., Chennai vs. ITO, Corp. Ward-2(3), Chennai

In the result, the appeals of the assessee are allowed

ITA 179/CHNY/2025[2006-07]Status: DisposedITAT Chennai18 Jul 2025AY 2006-07

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.179/Chny/2025, Assessment Years: 2006-07 आयकर अपील सं./Ita No.180/Chny/2025, Assessment Years: 2007-08 Jaydeep Petro Chem Company Private The Income Tax Officer, Limited, Corporate Ward-2(3), No.24/13, Iii Floor, Chennai. Brindavan Majestic Apartments, Thygarayanagar H.O, Thygarayanagar, Chennai-600 017. [Pan: Aaacj9244J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri G.Baskar, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit

For Appellant: Shri G.Baskar, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 263Section 80I

Sawyer's Asia Ltd.[1980] 122 ITR 259/[1979] 1 Taxman 547 (Bom), while considering similar provision contained in the erstwhile Section 84(2)(iv) of the Act has held thus : "(5) The undertaking is not required to have ten or more regular workers and it may be said