1. Madhusudan Shrikrishna v. Emkay Exports

188 Taxmann 195High Court2010#7720 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 112Section 192Section 193Section 194ASection 194CSection 195Section 196ASection 196D

Judgments citing 1. Madhusudan Shrikrishna v. Emkay Exports

Samir Narain Bhojwani, Mumbai vs. DCIT 4(2)(1), Mumbai

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 261/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar & Chaitanya
Section 112Section 194CSection 250Section 37(1)Section 40Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 261/Mum/2025 (Assessment Year: 2022-23) Samir Narain Bhojwani, DCIT-4(2)(1), 1st Floor, Samir Complex, Room No. 642, 6th Floor, St. Andrews Road, Bandra (West), Vs. Aayakar Bhavan, M.K. Road, Mumbai-400050. New Marine Lines, PAN: AABPB9150H Mumbai-400020. Appellant) : Respondent) I.T.A. No. 1022/Mum/2025 (Assessment Year: 2022-23) ACIT-4(2)(1), Samir Narain Bhojwani, 1st Floor, Samir Complex, Room No. 640, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. St. Andrews Road, Bandra (West), Mumbai-400…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 880/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 879/HYD/2014[2005-06]Status: DisposedITAT Hyderabad20 May 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 803/HYD/2014[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 802/HYD/2014[2009-10]Status: DisposedITAT Hyderabad20 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 801/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

The Singareni Colleries Company Ltd., Kothjagudem, Hyderabad vs. Addl.Citt, Khammam Range, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 561/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 May 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

DCIT, Circle-1, Khammam vs. The Singareni Colleries Company Lt.D, Kothagudem

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 519/HYD/2016[2004-05]Status: DisposedITAT Hyderabad20 May 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 884/HYD/2014[2008-09]Status: DisposedITAT Hyderabad20 May 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1 801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014 2007-08, Khammam Circle – 1, and 2008-09, Khammam 561/H/2016 2009-10, 2010-11…

DCIT, New Delhi vs. M/S. Dlf Ltd., New Delhi

ITA 2749/DEL/2013[2008-09]Status: DisposedITAT Delhi27 May 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi & Shri SatyajeetFor Respondent: Shri Puneet Rai, Adv. Special counsel
Section 10Section 142ASection 143(3)Section 14ASection 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 2126/DEL/2013 Assessment Year: 2008-09 DLF Limited, v. The Addl. Commissioner DLF Centre, (9th Floor), of Income Tax, Range- Sansad Marg, 10, New Delhi. New Delhi. TAN/PAN: AAACD 3494N (Appellant) (Respondent) I.T.A. No. 2749/DEL/2013 Assessment Year: 2008-09 The Deputy Commissioner of v. DLF Limited, Income Tax, Circle-0, DLF Centre, (9th Floor), New Delhi. Sansad Marg, New Delhi. TAN/PAN: AAACD 3494N (Appellant) (Respondent) Appellant by: Shri R.S. Singhvi…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2126/DEL/2013[2008-09]Status: DisposedITAT Delhi27 May 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi & Shri SatyajeetFor Respondent: Shri Puneet Rai, Adv. Special counsel
Section 10Section 142ASection 143(3)Section 14ASection 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 2126/DEL/2013 Assessment Year: 2008-09 DLF Limited, v. The Addl. Commissioner DLF Centre, (9th Floor), of Income Tax, Range- Sansad Marg, 10, New Delhi. New Delhi. TAN/PAN: AAACD 3494N (Appellant) (Respondent) I.T.A. No. 2749/DEL/2013 Assessment Year: 2008-09 The Deputy Commissioner of v. DLF Limited, Income Tax, Circle-0, DLF Centre, (9th Floor), New Delhi. Sansad Marg, New Delhi. TAN/PAN: AAACD 3494N (Appellant) (Respondent) Appellant by: Shri R.S. Singhvi…

ITO, New Delhi vs. M/S. Star Realty Pvt. Ltd., New Delhi

In the result appeal filed by the revenue stands dismissed

ITA 6117/DEL/2013[2010-11]Status: DisposedITAT Delhi17 Apr 2017AY 2010-11

Bench: Sh. R. K. Panda & Smt. Beena A. Pillaiito Star Realty Pvt. Ltd., A Ward -9(2), M-75, Greater Kailash-I Room No. 236, Vs. New Delhi C.R. Building, Gir/Pan: Aaacs9762L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ved JainFor Respondent: Ms. Bedobani Choudhary, Sr.DR
Section 143(1)Section 194ASection 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITO Star Realty Pvt. Ltd., A Ward -9(2), M-75, Greater Kailash-I Room no. 236, Vs. New Delhi C.R. Building, GIR/PAN: AAACS9762L New Delhi (Appellant) (Respondent) Revenue by : Ms. Bedobani Choudhary, Sr.DR Assessee by : Sh. Ved Jain, Sh. Ashish Goyal, Advs. Date of hearing : 11-04-2017 Date of pronouncement : 17-04-2017 O R D E R PER BEENA A. PILLAI, J.M : 1. The present appeal has been filed by assessee against the order dated 19.08.2013 passed by Ld. CIT(A)-…

ITO 22(3)(2), Navi Mumbai vs. Mehul Construction, Navi Mumbai

In the result, Revenue’s appeal is dismissed

ITA 3226/MUM/2014[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07

Bench: Shri Joginder Singh, Jm & Shri Rajesh Kumar, Am आयकर अपील सं./I.T.A. No. 3226/M/2014 ("नधा"रण वष" / Assessment Year: 2006-07)

For Appellant: Shri None
Section 143(3)Section 44A

…sel strongly placed reliance on the decision of the Hon’ble Supreme Court in the case of CIT Vs. Govinda Chaudhary and Sons reported in 203 ITR 881. The counsel also relied on the judgement of Jurisdictional High court in the case of Emkay Exports reported in 188 Taxmann 195(Bom). The ld. Counsel finally submitted that the order passed by CIT(A) after following the decision in the case of CIT Vs. Govinda Chaudhary and Sons (SUPRA) was perfect, as per law and deserved to be upheld. 6 We have considered the rival submissions and perused the material on record. We note that the assessee received arbitration award o…