1. CIT v. Echjay Forgings (P.) Ltd., (2001) 166 CTR 100 (Bom) 2. JCIT v. Usha Martine Industries Ltd.

70 SOT 774Income Tax Appellate Tribunal2015#25521 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2018.

Judgments citing 1. CIT v. Echjay Forgings (P.) Ltd., (2001) 166 CTR 100 (Bom) 2. JCIT v. Usha Martine Industries Ltd.

Devkishin Bherumal Pahlajani, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, appeal filed by the assessee for assessment year 2011-

ITA 163/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 Dr. Devkishin Bherumal Pahlajani, The Asst. Cit 16(2), Soona Villa, Flat No. 81/82, Aayakar Bhavan, 4Th Floor, Perry Cross Road, Maharshi Karve Road, Bandra (West), Vs. Mumbai - 400020 Mumbai – 400050 Pan: Aacpp5413E (Appellant) (Respondent) Assessee By : Shri P.V. Desai (Ar) Revenue By : Shri Ram Tiwari (Sr. Dr) Date Of Hearing: 11/01/2018 Date Of Pronouncement: 28/02/2018

For Appellant: Shri P.V. Desai (AR)For Respondent: Shri Ram Tiwari (Sr. DR)
Section 143Section 143(1)Section 143(2)Section 14ASection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2011-12 Dr. Devkishin Bherumal Pahlajani, The Asst. CIT 16(2), Soona Villa, Flat No. 81/82, Aayakar Bhavan, 4th Floor, Perry Cross Road, Maharshi Karve Road, Bandra (West), Vs. Mumbai - 400020 Mumbai – 400050 PAN: AACPP5413E (Appellant) (Respondent) Assessee by : Shri P.V. Desai (AR) Revenue by : Shri Ram Tiwari (Sr. DR) Date of Hearing: 11/01/2018 Date of Pronouncement: 28/02/2018 O R D E R PER RAM LAL NEGI, JM This appeal has been preferred by the assessee against the ord…

Wockhardt Hospitals Ltd, Mumbai vs. Addl CIT RG 10(1), Mumbai

In the result appeal filed by the assessee company in ITA no

ITA 3002/MUM/2013[2009-10]Status: DisposedITAT Mumbai08 Aug 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 805/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3002/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Wockhardt Hospitals Deputy Commissioner Of बनाम/ Ltd., Income Tax – Range 10(1), V. Wockhardt Towers, Aayakar Bhavan, Bandra-Kurla Complex, Mumbai-400 020 Bandra(E), Mumbai – 400051. "थायी लेखा सं./Pan : Aaacw3342G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri S.K. Bepari D.R
Section 115JSection 36

…Profit u/s 115JB of the Act. The ld. Counsel relied upon the following judicial pronouncements:- 1. CIT v. Echjay Forgings (P.) Ltd., (2001) 166 CTR 100 (Bom) 2. JCIT v. Usha Martine Industries Ltd., (2001) 251 ITR 15 (Bom) 3. DCIT v. Microlabs Ltd., (2015) 70 SOT 774 (Bang-Trib) The learned DR relied upon orders of the authorities below. We have gone through the judgments relied upon by the assessee and we are inclined to ITA 805/M/11 & 3002/M/2013 30 agree with the assessee on merits and this ground of appeal is therefore allowed. We order accordingly. 36. Ground No. IX is with respect to the addition of…

Wockhardt Hospitals Ltd., Mumbai vs. DCIT 10(1), Mumbai

In the result appeal filed by the assessee company in ITA no

ITA 805/MUM/2011[2008-09]Status: DisposedITAT Mumbai08 Aug 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 805/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3002/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Wockhardt Hospitals Deputy Commissioner Of बनाम/ Ltd., Income Tax – Range 10(1), V. Wockhardt Towers, Aayakar Bhavan, Bandra-Kurla Complex, Mumbai-400 020 Bandra(E), Mumbai – 400051. "थायी लेखा सं./Pan : Aaacw3342G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri S.K. Bepari D.R
Section 115JSection 36

…Profit u/s 115JB of the Act. The ld. Counsel relied upon the following judicial pronouncements:- 1. CIT v. Echjay Forgings (P.) Ltd., (2001) 166 CTR 100 (Bom) 2. JCIT v. Usha Martine Industries Ltd., (2001) 251 ITR 15 (Bom) 3. DCIT v. Microlabs Ltd., (2015) 70 SOT 774 (Bang-Trib) The learned DR relied upon orders of the authorities below. We have gone through the judgments relied upon by the assessee and we are inclined to ITA 805/M/11 & 3002/M/2013 30 agree with the assessee on merits and this ground of appeal is therefore allowed. We order accordingly. 36. Ground No. IX is with respect to the addition of…