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“Section 2(29)(ba)”

Section References (mined)Section 2Section 2(29)(ba)6 judgments

DCIT, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

ITA 5774/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Dec 2024AY 2015-16

Bench: Shri Rahul Chaudhary () & Shri Omkareshwar Chidara () Assessment Year: 2015-16

For Appellant: Ms. Priyanka Jain a/w
Section 2(29)(BA)Section 801CSection 801C(2)Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 3044/CHNY/2019[2016-17]Status: DisposedITAT Chennai02 Dec 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

business of manufacture or production of article or thing as the end product is commercially different and distinct from the inputs contained in section 2(29)(BA) and therefore eligible for deduction u/s 80IC. 2.2 The CIT(A) ought to have appreciated that the Central Excise Department has recognized that

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 3043/CHNY/2019[2015-16]Status: DisposedITAT Chennai02 Dec 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

business of manufacture or production of article or thing as the end product is commercially different and distinct from the inputs contained in section 2(29)(BA) and therefore eligible for deduction u/s 80IC. 2.2 The CIT(A) ought to have appreciated that the Central Excise Department has recognized that

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 2902/CHNY/2019[2016-17]Status: DisposedITAT Chennai02 Dec 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

business of manufacture or production of article or thing as the end product is commercially different and distinct from the inputs contained in section 2(29)(BA) and therefore eligible for deduction u/s 80IC. 2.2 The CIT(A) ought to have appreciated that the Central Excise Department has recognized that

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 2901/CHNY/2019[2015-16]Status: DisposedITAT Chennai02 Dec 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

business of manufacture or production of article or thing as the end product is commercially different and distinct from the inputs contained in section 2(29)(BA) and therefore eligible for deduction u/s 80IC. 2.2 The CIT(A) ought to have appreciated that the Central Excise Department has recognized that

DCIT 10(2)(1), MUMBAI vs. JYOTHY LABORATORIES LTD, MUMBAI

In the result, the appeal of the revenue as well as the Cross

ITA 7280/MUM/2016[2012-13]Status: DisposedITAT Mumbai18 May 2022AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amarjit Singhacit-10(2)(1) Vs. M/S Jyothy Laboratories R. No. 216-A, Aayakar Ltd., Ujala House, Ram Bhavan, M.K. Road, Krishna Mandir Road, Mumbai – 400 020 Kondivita, Andheri (East) Mumbai - 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcl3167F Appellant .. Respondent

For Appellant: J.D. Mistry, Priyanka Jain &For Respondent: Achal Sharma
Section 143(2)Section 143(3)Section 14ASection 2(29)(BA)Section 80I

1 ITA No.7280/Mum/2016 & C.O. No. 114/Mum/2018 A.Y. 2012-13 ACIT, 10(2)(1) Vs. M/s Jyothy Laboratories Ltd. IN THE