1. CIT v. Sterling Foods

142 Taxmann 5High Court2005#5417 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10B Section 143(3)Section 14A Section 250 Section 37(1)Section 80IA Section 36(1)(iii)Section 8D

Issues it is cited on

section 198 section 80ab section 10b section 145a eligible business section 14a(2)section 80hh section 80i section 80a section 80ia enduring benefit section 36(1)(iii)

Judgments citing 1. CIT v. Sterling Foods

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 304/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.304-305/Kol/2008 & Assessment Year:2003-04 Graphite India Ltd. Additional Commissioner बनाम 31, Chowringhee Road, of Income Tax, Range-11, / V/s. Kolakta-700 016 Aaykar Bhawan, P-7, [PAN No. AAACC 0457 C] Chowringhee Squre, Kolkata-700 069 DCIT, Circle-11, P-7, M/s Graphite India Ltd., बनाम Chowringhee Square, 31, Chowringhee Road, / V/s. Kolkta-700 069 Kolkaata-16 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumen Adak, FCA आवेदक क" ओर से/By Assesse…