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“Section 104(7)”

Section References (mined)Section 104Section 104(7)5 judgments

DY CIT , CIRCLE-8(2)(1), MUMBAI vs. M/S SIEMENS TECHNOLOGY & SERVICES P. LTD ( FORMERLY KNOWN AS SIEMENS INFORMATION SYSTEMS LTD.), MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 287/MUM/2021[2004-05]Status: DisposedITAT Mumbai02 Nov 2022AY 2004-05
Section 10ASection 143(2)Section 143(3)

Assessing Officer in his remand report has held that both Unit II and Unit III duly fulfill all the conditions laid down in Section 104(7) of the Act The remand report of the assessee spells out following facts:- M/s. Siemens Technology & Services Pvt Ltd., 1. Both units were

DY CIT , CIRCLE-8(2)(1), MUMBAI vs. M/S SIEMENS TECHNOLOGY & SERVICES P. LTD ( FORMERLY KNOWN AS SIEMENS INFORMATION SYSTEMS LTD.), MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 286/MUM/2021[2003-04]Status: DisposedITAT Mumbai02 Nov 2022AY 2003-04
Section 10ASection 143(2)Section 143(3)

Assessing Officer in his remand report has held that both Unit II and Unit III duly fulfill all the conditions laid down in Section 104(7) of the Act The remand report of the assessee spells out following facts:- M/s. Siemens Technology & Services Pvt Ltd., 1. Both units were

DCIT - 8(2)(1), MUMBAI vs. SIEMENS TECHNOLOGY AND SERVICES PVT. LTD., MUMBAI

In the result, the appeals of the revenue are dismissed and appeal of the assessee is partly allowed

ITA 3247/MUM/2018[2005-06]Status: DisposedITAT Mumbai12 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: P.J. Pardiwala &For Respondent: Ashok Kumar Kardam
Section 10ASection 143(2)Section 143(3)

Assessing Officer in his remand report has held that both Unit II and Unit III duly fulfill all the conditions laid down in Section 104(7) of the Act The remand report of the assessee spells out following facts:- 1. Both units were set up with fresh investments the assessee

DCIT - 8(2)(1), MUMBAI vs. SIEMENS TECHNOLOGY & SERVICES PVT. LTD., MUMBAI

In the result, the appeals of the revenue are dismissed and appeal of the assessee is partly allowed

ITA 3032/MUM/2018[2006-07]Status: DisposedITAT Mumbai12 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: P.J. Pardiwala &For Respondent: Ashok Kumar Kardam
Section 10ASection 143(2)Section 143(3)

Assessing Officer in his remand report has held that both Unit II and Unit III duly fulfill all the conditions laid down in Section 104(7) of the Act The remand report of the assessee spells out following facts:- 1. Both units were set up with fresh investments the assessee

SIEMENS TECHNOLOGY & SERVICES PVT. LTD.(ERSTWHILE KNOWN AS SIEMENS INFORMATION SYSTEMS LTD.),MUMBAI vs. DCIT- CIRCLE -8(2)(1), MUMBAI

In the result, the appeals of the revenue are dismissed and appeal of the assessee is partly allowed

ITA 2947/MUM/2018[2006-07]Status: DisposedITAT Mumbai12 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: P.J. Pardiwala &For Respondent: Ashok Kumar Kardam
Section 10ASection 143(2)Section 143(3)

Assessing Officer in his remand report has held that both Unit II and Unit III duly fulfill all the conditions laid down in Section 104(7) of the Act The remand report of the assessee spells out following facts:- 1. Both units were set up with fresh investments the assessee