cites: 83782458

5. On appraisal of the above mentioned order, we noticed that the CIT(A) has decided the matter of controversy on the basis of the decision of Hon'ble Bombay High Court in the case of CIT Vs. Nikunj Eximp Enterprises Pvt, Ltd. and CIT Vs. Simit P. Sheth ITA.

Chattisgarh High Court Cites 3 - Cited by 242 - Full Document

In particular, Court has also taken a similar view in case of Commissioner of Income Tax-IV vs. Vijay M Mistry Construction Ltd. vide order dated 10.01.2011 passed in tax Appeal No. 1090 of 2009 and in case of Commissioner of Income Tax-I vs. Bholanath Poly Fab Pvt. Ltd. vide order dated 23.10.2012 passed in Tax Appeal No. 63 of 2012.

Supreme Court - Daily Orders Cites 0 - Cited by 188 - Full Document

In particular, Court has also taken a similar view in case of Commissioner of Income Tax-IV vs. Vijay M Mistry Construction Ltd. vide order dated 10.01.2011 passed in tax Appeal No. 1090 of 2009 and in case of Commissioner of Income Tax-I vs. Bholanath Poly Fab Pvt. Ltd. vide order dated 23.10.2012 passed in Tax Appeal No. 63 of 2012.

Punjab-Haryana High Court Cites 5 - Cited by 35 - Full Document

The view taken by the Tribunal in case of Vijay Proteins Pvt. Ltd. Vs. CIT reported in 58 ITD 428 came to be approved."

Supreme Court - Daily Orders Cites 0 - Cited by 116 - Full Document

ii) Ashwin Purshotam Bajaj & Anr. Vs. ITO & Anr., in ITA. No.4736/M/2014, 5207/M/2014 dated 14.12.2016

Income Tax Appellate Tribunal - Mumbai Cites 8 - Cited by 14 - Full Document

Income Tax Appellate Tribunal - Mumbai Cites 9 - Cited by 14 - Full Document

Income Tax Appellate Tribunal - Mumbai Cites 13 - Cited by 3 - Full Document

vi) ITO vs. Jugraj R. Jain, ITA No. 2571 /Mum/2o16 & 257211VI12o16 dtd. 02.08 .2017;

Income Tax Appellate Tribunal - Mumbai Cites 10 - Cited by 4 - Full Document

5. On appraisal of the above mentioned order, we noticed that the CIT(A) has decided the matter of controversy on the basis of the decision of Hon'ble Bombay High Court in the case of CIT Vs. Nikunj Eximp Enterprises Pvt, Ltd. and CIT Vs. Simit P. Sheth ITA.

Supreme Court - Daily Orders Cites 0 - Cited by 97 - Full Document

Union of India - Section Cites 0 - Cited by 2951

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