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“Section 51(1)”

Section References (mined)Section 51Section 51(1)8 judgments

DCIT CORPORATE CIRCLE-1, COIMBATORE vs. M/S SRI LAKSHMI ELECTRO SMELTERS PRIVATE LIMITED, COIMBATORE

In the result, the appeal filed by the revenue stands dismissed

ITA 1969/CHNY/2025[2014]Status: DisposedITAT Chennai07 Jan 2026

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Ravi

For Appellant: Mr.K.Balasubramanian, C.AFor Respondent: Ms.R.Anitha, Addl.CIT
Section 143(3)Section 41(1)Section 51(1)

disbelieving the sundry creditors on receipt of advance against the supply of machinery cannot be made u/s 41(1), but under provisions of section 51(1) of the Act. The learned CIT(A) on due consideration of the written submissions made by the responded company had restored the issue

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

trading from SEZ Act of the imported goods which have been re-exported after processing. 40. The ld CIT(A) noted that under section 51(1) of the SEZ Act, lays down that the provision of this Act has overriding effect in case of contradiction between

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

trading from SEZ Act of the imported goods which have been re-exported after processing. 40. The ld CIT(A) noted that under section 51(1) of the SEZ Act, lays down that the provision of this Act has overriding effect in case of contradiction between

DIAMONDS 'R' US,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 6(4), MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 539/MUM/2018[2014-15]Status: DisposedITAT Mumbai12 Oct 2022AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 36Section 36(1)(iii)

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S

DIAMONDS 'R' US,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 6(4), MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 538/MUM/2018[2013-14]Status: DisposedITAT Mumbai12 Oct 2022AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 36Section 36(1)(iii)

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S

DIAMONDS 'R' US,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 6(4), MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 537/MUM/2018[2012-13]Status: DisposedITAT Mumbai12 Oct 2022AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 36Section 36(1)(iii)

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S

DIAMONDS 'R' US,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 6(4), MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 536/MUM/2018[2011-12]Status: DisposedITAT Mumbai12 Oct 2022AY 2011-12

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 36Section 36(1)(iii)

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S

M/S. SOLITAIRE DIAMOND ,MUMBAI vs. ITO 19(3) (4) , MUMBAI

In the result, appeal of assessee is partly allowed

ITA 1737/MUM/2021[2013-14]Status: DisposedITAT Mumbai13 May 2022AY 2013-14

Bench: Shri Aby T Varkey & Shri Gagan Goyalm/S Solitaire Diamond, Room No. 2, First Floor, A. Wing, Nagindas Mansion Building, Opera House, Mumbai-400004 Pan: Abxfs1928F ...... Appellant Vs. Ito-19(3)(4), Second Floor, Matru Mandir, Tardeo Road, Mumbai-400007. ..... Respondent

For Appellant: Sh. Dharmesh Shah, C.AFor Respondent: Sh. Anil S. Sant, Sr. DR
Section 10ASection 2

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN