Section 80HHB of the Income Tax Act

28 judgments on BharatTax turn on Section 80HHB.

Judgments on Section 80HHB

Larsen & Toubro Ltd, Mumbai vs. DCIT RG 2(2), Mumbai

ITA 6589/MUM/2013[2004-05]Status: DisposedITAT Mumbai11 Dec 2023AY 2004-05
For Appellant: Shri J. D. Mistry, Sr. AdvocateFor Respondent: Dr. Yogesh Kamat
Section 115JSection 143(3)Section 14ASection 40A(9)Section 80HSection 92C

ACIT, Bangalore vs. M/S. Abb Limited, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 897/BANG/2008[2003-04]Status: DisposedITAT Bangalore23 Jul 2021AY 2003-04

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

ACIT, Bangalore vs. M/S. Abb Limited, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 896/BANG/2008[2002-03]Status: DisposedITAT Bangalore23 Jul 2021AY 2002-03

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. ACIT, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 791/BANG/2008[2003-04]Status: DisposedITAT Bangalore23 Jul 2021AY 2003-04

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. DCIT, Bangalore

In the result, ground No.3 raised by the assessee is dismissed

ITA 790/BANG/2008[2002-03]Status: DisposedITAT Bangalore23 Jul 2021AY 2002-03

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranita No.790 & 791/Bang/2008 Assessment Year : 2002-03 & 2003-04 M/S. Abb Ltd., Vs. The Deputy Commissioner Of Ii Floor, East Wing, Income Tax (Ltu), Khanija Bhavan, Bengaluru. Race Course Road, Bengaluru-560 001. Pan : Aaaca 3834 B Appellant Respondent

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. K. V. Aravind, Standing Counsel
Section 2Section 80H

The Commissioner of Income Tax-I vs. M/S.Bhageeratha Engineering Ltd

ITA/203/2012HC Kerala07 Jul 2021
Section 143(3)Section 80H

DCIT, New Delhi vs. M/S Ircon International Ltd., New Delhi

In the result, all the three appeals of the assessee for A

ITA 3805/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

Ircon International Ltd., New Delhi vs. DCIT, Circle-11(1), Delhi

In the result, all the three appeals of the assessee for A

ITA 705/DEL/2006[2002-2003]Status: DisposedITAT Delhi31 Oct 2019AY 2002-2003

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

DCIT, Circle-11(1) vs. Ircon International Ltd

In the result, all the three appeals of the assessee for A

ITA 2234/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

Ircon International Limited, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee for A

ITA 3804/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

Ircon International Ltd vs. Addl. CIT, Range-11

In the result, all the three appeals of the assessee for A

ITA 1825/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

Parshnath Projects Ltd, Navi Mumbai vs. DCIT 10(3), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 4309/MUM/2015[2003-04]Status: DisposedITAT Mumbai12 Apr 2019AY 2003-04

Bench: Shri G. Manjunatha & Shri Ravish Sood

For Appellant: Shri Ajay R. Singh, A.RFor Respondent: Ms. Anita Hardasani, D.R
Section 143(1)Section 143(3)Section 147Section 80H

DCIT, Chennai vs. Fives Call Kcp Ltd., Chennai

In the result, the revenue appeal is dismissed

ITA 2859/CHNY/2014[1999-2000]Status: DisposedITAT Chennai09 Nov 2016AY 1999-2000

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarअपील अपील संसंसंसं./I.T.A.No.2859/Mds/2014 अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year : 1999-2000 वष" Deputy Commissioner Of Income M/S. Five Cail Kcp Ltd Tax, Vs. Ramakrishna Buildings, Corporate Circle - 2(1), No.2. Dr. P.V. Cherian Crescent, Chennai - 600 034. Egmore, Chennai - 600 008. [Pan: Aaacf 1763G]

For Appellant: Shri Shiva Srinivas, JCITFor Respondent: Shri R. Vijayaraghavan
Section 143(2)Section 143(3)Section 147Section 263Section 80Section 80H

Addl CIT 19(3), Mumbai vs. Petrikum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 6421/MUM/2012[2009-10]Status: DisposedITAT Mumbai20 Nov 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

Addl CIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 2686/MUM/2012[2008-09]Status: DisposedITAT Mumbai20 Nov 2015AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India Internaitonal, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 6322/MUM/2010[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 1741/MUM/2010[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4658/MUM/2009[2005-06]Status: DisposedITAT Mumbai20 Nov 2015AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4657/MUM/2009[2004-05]Status: DisposedITAT Mumbai20 Nov 2015AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4439/MUM/2009[2003-04]Status: DisposedITAT Mumbai20 Nov 2015AY 2003-04

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)