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M/S. Synergy Electric Pvt. Ltd., , ... vs Ito, Ward - 12(3), Kolkata , Kolkata on 31 October, 2018 cites

Mozufferpore Electric Supply Co. Ltd. vs Income-Tax Officer, "E"-Ward on 12 November, 1980

3. Learned Departmental Representative's case before me is that the said co- ordinate bench's decision has not considered hon'ble apex court's judgment in CIT vs. Himatasingike Seide Ltd. (2006) 286 ITR 255 (SC) and this Tribunal's Special Bench in Global Vantedge P Ltd. vs. DCIT (2010) 1 ITR (Trib) 326 (Del) I find that the co- ordinate bench has gone by hon'ble apex court's decision (supra) in accepting ITA No.1526/Kol/2018 A.Y. 2010-11 M/s Synergy Electric Pvt. Ltd. Vs. ITO Wd-12(3), Kol Page 3 assessee's case hereinabove. The Revenue's arguments supporting both the lower authorities' action is declined therefore.
Calcutta High Court Cites 10 - Cited by 3 - Full Document

The Commissioner Of Income Tax vs Himatasingike Seide Ltd. on 4 August, 2006

3. Learned Departmental Representative's case before me is that the said co- ordinate bench's decision has not considered hon'ble apex court's judgment in CIT vs. Himatasingike Seide Ltd. (2006) 286 ITR 255 (SC) and this Tribunal's Special Bench in Global Vantedge P Ltd. vs. DCIT (2010) 1 ITR (Trib) 326 (Del) I find that the co- ordinate bench has gone by hon'ble apex court's decision (supra) in accepting ITA No.1526/Kol/2018 A.Y. 2010-11 M/s Synergy Electric Pvt. Ltd. Vs. ITO Wd-12(3), Kol Page 3 assessee's case hereinabove. The Revenue's arguments supporting both the lower authorities' action is declined therefore.
Karnataka High Court Cites 27 - Cited by 77 - R Gururajan - Full Document

C.I.T & Anr vs M/S Yokogawa India Ltd on 16 December, 2016

Since the provisions of section 10A are analogous with the provisions of Section 10B, we respectfully follow the decisions of the Hon'ble Supreme Court in the case of Yokogwa India Ltd (supra) and J.P. Morgan India Ltd. (supra) and direct the AO to allow deduction under section 10B to the assessee as computed on the profits of the eligible unit for the year under consideration without setting off the brought forward unabsorbed depreciation."
Supreme Court of India Cites 31 - Cited by 289 - R Gogoi - Full Document

Commissioner Of Income Tax - 8, Mumbai vs M/S. J.P. Morgan Services India Pvt. ... on 21 November, 2016

Since the provisions of section 10A are analogous with the provisions of Section 10B, we respectfully follow the decisions of the Hon'ble Supreme Court in the case of Yokogwa India Ltd (supra) and J.P. Morgan India Ltd. (supra) and direct the AO to allow deduction under section 10B to the assessee as computed on the profits of the eligible unit for the year under consideration without setting off the brought forward unabsorbed depreciation."
Supreme Court - Daily Orders Cites 0 - Cited by 11 - Full Document

M/S. Arshia Global Tradecom (P) Ltd, ... vs Dcit, Circle - 7, Kolkata, Kolkata on 24 August, 2018

3. Learned Departmental Representative's case before me is that the said co- ordinate bench's decision has not considered hon'ble apex court's judgment in CIT vs. Himatasingike Seide Ltd. (2006) 286 ITR 255 (SC) and this Tribunal's Special Bench in Global Vantedge P Ltd. vs. DCIT (2010) 1 ITR (Trib) 326 (Del) I find that the co- ordinate bench has gone by hon'ble apex court's decision (supra) in accepting ITA No.1526/Kol/2018 A.Y. 2010-11 M/s Synergy Electric Pvt. Ltd. Vs. ITO Wd-12(3), Kol Page 3 assessee's case hereinabove. The Revenue's arguments supporting both the lower authorities' action is declined therefore.
Income Tax Appellate Tribunal - Kolkata Cites 0 - Cited by 1 - Full Document
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