“Section 15(9)”

Section References (mined)Section 15Section 15(9)4 judgments

3K TECHNOLOGIES LIMITED,HYDERABAD vs. ITO WARD 2-(2), HYDERABAD

ITA 62/HYD/2022[2011-12]Status: DisposedITAT Hyderabad06 Mar 2026AY 2011-12

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 10ASection 143(1)Section 143(2)Section 143(3)Section 15(9)

judgment as per the material available on record. The AO observed that as the assessee company was not given a certificate under section 15(9) of the SEZ Act, 2005, therefore, it was disentitled from claiming exemption under section 10AA of the Act, and disallowed the same. Also

JEWELS MAGNUM,COIMBATORE vs. ACIT, COIMBATORE

In the result, both the appeals filed by the Revenue are dismissed and the substantial questions of law are answered against the Revenue

ITA 52/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Nov 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B.Ramakrishnan (FCA) – Ld. ARFor Respondent: Ms. Ann Mary Baby -Ld. CIT-DR

Section 10ASection 143(3)Section 2

doubt, the assessee falls within the said definition, as they had been granted a Letter of Approval by the Development Commissioner under section 15(9) of the Special Economic Zones Act. That apart, the competent authority who intends to certify as to what would be the date of commencement

DCIT 4(3)(1), MUMBAI vs. THE RIALTO EXIM P. LTD, MUMBAI

In the result, Ground No.1 raised by the Revenue is dismissed

ITA 1444/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Dharmvir Yadav, CIT-DRFor Respondent: None

Section 10Section 10ASection 143Section 143(2)Section 4Section 4(11)

letter of approval issued by the Development Commissioner. Thus assessee was granted a letter of approval (LOA) by the Development Commissioner, Surat w.r.t. section 15(9) of the SEZ Act, 2005 to set up a unit for undertaking the authorized operations of manufacturing and trading of the Diamonds and Jewellery

RIALTO EXIM,MUMBAI vs. ITO 14(3)(4), MUMBAI

In the result appeal of revenue is dismissed

ITA 2316/MUM/2014[2010-11]Status: DisposedITAT Mumbai14 Sept 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyalm/S Rialto Exim 907, Jewel World, Kalbadevi Road, Mumbai-400002 Pan: Aakfr3441G ...... Appellant Vs. Ito, Ward-14(3)(2), Earnest House, Nariman Point, Mumbai- 400 021. ..... Respondent Ito, Ward-14(3)(2), Earnest House, Nariman Point, Mumbai- 400 021. ..... Appellant Vs. M/S Rialto Exim 907, Jewel World, Kalbadevi Road, Mumbai-400002 Pan: Aakfr3441G ...... Respondent Appellant/Assessee By : Sh. Jayant Bhatt Respondent/Respondent By : Sh. Dharmvir Yadav/Sh. R.A. Dhyani Date Of Hearing : 20/06/2022 Date Of Pronouncement : 14/09/2022

For Appellant: Sh. Jayant BhattFor Respondent: Sh. Dharmvir Yadav/Sh. R.A. Dhyani

Section 10Section 10ASection 133ASection 143(2)Section 145