1. Swadeshi Cotton Mills Co. Ltd. v. CIT

57 Taxmann 123High Court1991#21087 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 28(iv)Section 36(1)(iii)Section 80IA Section 143(1)

Issues it is cited on

section 28(iv)section 28 section 143 section 14 section 143(3)total income business interest

Judgments citing 1. Swadeshi Cotton Mills Co. Ltd. v. CIT

Friends Salt Works and Allied Industries, Gandhidham vs. ACIT, Circle-1, Gandhidham

In the result, the appeal of the assessee is partly allowed, in above terms

ITA 169/RJT/2024[2017-18]Status: DisposedITAT Rajkot02 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Puglia, Ld. (CIT) DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 99/Rjt/2023 & 169/Rjt/2024 Assessment Year: (2015-16 & 2017-18) Friends Salt Works And Allied Vs. ACIT, Circle-1, Gandhidham Industries Plot No. 20a, Sector-8, Behind KPT Maitri Bhavan, Plot No. 18, Sector- AO Building, Gandhidham-Kutch 8, Gujarat- 370201 Gujarat - 370201 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAFF2067N (Appellant) (Respondent) Appellant by : Shri K. C. Thacker, Ld. A.R. Respondent by : Shri Sanjay Puglia, Ld. (CIT) DR Date of Hea…

Friends Salt Works & Allied Inds., Gandhidham vs. The Addl. Commissioner of Income Tax, Range Gandhidham, Gandhidham

In the result, the appeal of the assessee is partly allowed, in above terms

ITA 99/RJT/2023[2015-16]Status: DisposedITAT Rajkot02 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Puglia, Ld. (CIT) DR

Section 143(3)

M/S. Kandla Agro & Chemicals Pvt. Ltd., Gandhidham-Kutch vs. The ACIT, Gandhidham Circle, Gandhidham-Kutch

In the result, Tax Appeal is allowed

ITA 48/RJT/2021[2015-16]Status: DisposedITAT Rajkot27 Sept 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2015-16 Kandla Agro & Chemicals The ACIT, Pvt. Ltd. Gandhidham Circle, Plot No. 18, Vs Gandhidham Sector-8, Gandhidham-Kutch (Respondent) Gujarat PAN: AABCK1318G (Appellant) Assessee Represented: Shri K.C. Thaker, A.R. Revenue Represented: Shri Ashish Kumar Pandey, Sr.D.R. Date of hearing : 20-09-2023 Date of pronouncement : 27-09-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is fil…

Rajasthan State Mines & Minerals Ltd., Jaipur vs. ACIT, Jaipur

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 253/JPR/2015[2007-08]Status: DisposedITAT Jaipur30 May 2017AY 2007-08

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 253/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke M/s Rajasthan State Mines, & Minerals The Assistant Commissioner Vs. Ltd., C-89-90, Lal Kothi, Janpath, of Income Tax, Circle-6, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAACR 7857 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 295/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 200…