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Section 143(3)84 Section 26376 Addition to Income71 Section 54F29 Deduction28 Section 254(1)26 Section 14725 Section 12A25 Section 14824 Section 250

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

9(1)(vi) of the Act read with article 12 of the DTAA with Germany. The action of the Learned Commissioner of Income Tax (Appeals) is contrary to the facts of the case and law and deserves to be deleted. 02. On appreciation of the facts and circumstances of the case, the Learned Commissioner of Income Tax (Appeals) has erred

Showing 1–20 of 100 · Page 1 of 5

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

RAVI MEEMROT, DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. MEHUL VINUBHAI RADADIYA, SURAT

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE,-4, SURAT, SURAT vs. VIPULKUMAR MANUBHAI RADADIYA, SURAT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4, SURAT, SURAT vs. BHARTIBEN BHOLABHAI RADADIYA, SURAT

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. PARSHOTTAMBHAI BACHUBHAI RADADIA, SURAT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 4, SURAT, SURAT vs. ANKUR BHOLABHAI RADADIYA, SURAT

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -4, SURAT, SURAT vs. CHATURBHAI MANUBHAI RADADIYA, SURAT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4, SURAT, SURAT vs. KISHORBHAI MANUBHAI RADADIYA, SURAT

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. RAHULKUMAR VINUBHAI RADADIYA, SURAT

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. ANKIT BHOLABHAI RADADIYA, SURAT

SHRI RADHEYSHYAM BISANI,SURAT vs. INCOME TAX OFFICER, WARD - 1(2)(1), SURAT

RAJESH C DALAL-HUF,SURAT vs. ADDL/JT/DEPUTY/ASST CIT/NATIONAL E- ASSESSMENT CENTER DELHI , DELHI

THE UDHNA UDYOGNAGAR SAHAKARI SANGH LTD.,,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(2), SURAT

JAIPRAKASH KHANCHAND ASWANI,SURAT vs. ACIT, CIRCLE-1(2), SURAT., SURAT.

MANISH UMED DOSHI,MUMBAI vs. ACIT - VAPI CIRCLE, VAPI

MITSU PRAFUL DOSHI,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

JAYANTIBHAI JIVABHAI PATEL,BHARUCH vs. WARD NO. 1(1),, BHARUCH

MUKESH ARVINDLAL VAKHARIA,SURAT vs. ITO, WARD 2(3)(3), SURAT

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT