order). The CIT(A) inter alia refers to the decision of Jammu
Development Authority v UOI (52 SOT 153) and the decision of MIDC ... justified in relying on the decisions of
Jammu Development Authority v UOI (52 SOT 153) and the decision
of MIDC (ITA 6552/Mum/2014) activities
cannot
be treated as loss incurred from business of
manufacturing unit at Jammu as the loss is not
directly derived from industrial undertaking.
2. Whether ... contracts in Menthol Oil formed
integral part of the income of the Jammu unit and was eligible for
deduction u/s. 80IB
2012,2013,2017
Shri Malay N. Shanghvi Vs. ITO
assessee at Jammu was found to be abnormally high. Thus, the
Tribunal on the basis ... there was any arrangement between
the eligible unit of the assessee at Jammu and the unit owned by his
wife at Valsad
Others vs. CIT (supra), the Hon'ble High Court of
Jammu & Kashmir had occasion to deal with the issue determining the nature ... twin objects, viz. (i) acceleration of industrial development in the State of Jammu
& Kashmir, and (ii) generation of Employment in the State. The subsidy
Malay
Sanghavi & Co. and (b) M/s Malay Sanghavi & Co. (Jammu). The nature of business
from Mumbai is trading and whereas the nature ... business from Jammu is
manufacturing and sale. However, the AO has stated that assessee is having three
2 I.T.A. No. . 6265/Mum/2012
Jammu Udhampur Highway Ltd., Mumbai vs Dcit Circle 3(3)(2), Mumbai on 2 January, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCHES ... JUDICIAL MEMBER
ITA NO.1507/MUM/2019 (A.Y: 2014-15)
SP Jammu-Udhampur Highway Pvt Ltd., v. DCIT- Circle
relating to Jamshedpur Units and
Rs.10,723,833 relating to Jammu Unit by considering it as closure of
business activities. He ought ... under:-
i) Jamshedpur Unit Rs.4,10,90,573/-
ii) Jammu Unit Rs.1,07,23,833/-
iii) Headquarters Mumbai
80IB(4)
without appreciating the fact that the ADIT (Inv.), Jammu, confirmed
that there existed only one unit, which has been confirmed in the
statement ... claimed to have two manufacturing units in Jammu. It had claimed
manufacturing unit at Pot No. 1-
A, Extn-III, Industiral Area, Gangyal Jammu for the manufacture of fractioned and deterpinated
Mentha Oil.Ld. Assessing Officer ... exchange with reference to its raw material namely Mentha Oil
for its Jammu Unit. The Assessing Officer observed in para 4.4. of the relevant assessment
unit of manufacturer of IT
enabled public address system was located in Jammu, and was under the
name and style Platinum I.T. Solutions( hereinafter ... that they are manufacturing IT
enabled public address system having unit at Jammu in the notified
exempted area since 2004, claiming exemption under Notification
