(1981) 2 SCC 17; (ii) Icchudevi Choraria v. Union of India

1 SCC 748Reported decision1981#11963 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 80-IASection 92CSection 92CASection 92FSection 10BSection 144BSection 144C

Issues it is cited on

section 92f(ii)section 92basection 43asection 92fsection 92ca(1)section 144c(3)specified domestic transactionarms length pricesection 92bcup methodeligible businessarm's length price

Judgments citing (1981) 2 SCC 17; (ii) Icchudevi Choraria v. Union of India

Principal Commissioner of Income Tax-1 vs. M/S. M.M. Engineers and Consultants

ITA/72/2022HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Assistant Commissioner of Income Tax, Tirupur vs. Sri Shanmugavel Mills Private Limited, Tirupur

In the result, appeal filed by the Revenue is dismissed

ITA 1048/CHNY/2025[2017]Status: DisposedITAT Chennai24 Oct 2025

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.Saddik Ahmed, Sr.AR
Section 143(3)Section 80ISection 92C

…rs v State of Karnataka & Ors [1993] SCC 595 (SC) c) Hon’ble Supreme Court in Sub Inspector Rooplal &Anr v Lt. Governor Through Chief Secretary, Delhi & Ors 2000 1 SCC 64 (SC) d) Hon’ble Supreme Court in Government of Andhra Pradesh & Ors v A.P.Jaiswal& Ors 1 SCC 748 e) Hon’ble Third Member of the Income Tax Appellate Tribunal, Chennai Bench in Sanghvi & Doshi Enterprise v ITO [2011] 131 ITD 151 (Chennai)(TM) Hon’ble Third Member of the Income Tax Appellate Tribunal, f) Ahmedabad Bench in Kanel Oil & Exports Inds. Ltd v JCIT [2009] 121 ITD 596 (Ahd)(TM) g) Mumbai Special Bench of the Hon’ble Income Tax Appel…

Assistant Commissioner of Income Tax, Circle-1, Tiruppur vs. Prabhu Spinning Mills Private Limited, Tiruppur

ITA 435/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Aug 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:433 & 435/Chny/2025 निर्धारण वर्ष / Assessment Year: 2018-19 & 2017-18 Acit, Circle -1 121, Adarns Plaza, 60, Feet Road, Tiruppur - 641 602. (अपीलार्थी/Appellant) Vs. Prabhu Spining Mills Private Limited, No. 207 – 86, Mangalam Road, Karuvampalayam, Tiruppur – 641 604. Tamil Nadu. [Pan:Aabcp-0750-E] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. Arv Sreenivasan, Cit प्रत्यर्थी की ओर से/Respondent By : Shri. T. Banusekar, Advocate. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोषणा की तारीख/Date Of Pronouncement : 13.08.2025 Per S. R. Raghunatha, Am : आदेश /Order These Two Appeals Filed By The Revenue Are Directed Against Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai-16 (In Short “Id.Cit(A)”) Dated 04.10.2024 For Assessment Years 2017-18 & 2018-19 Respectively. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals By The Revenue Are Being Heard Together & Disposed Of By This Consolidated Order. 2. The Appeal Of The Revenue For The Assessment Year 2017-18 Is Taken As The Lead Appeal For Adjudication Of The Issues Involved. The Only Issue Which Has Been Raised In Appeal By The Revenue Is With Regard To Determination Of Quantum Of Deduction U/S.80-Ia Of The Income Tax Act, 1961 (In Short "The Act"). :-2-:

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. T. Banusekar, Advocate
Section 143(3)Section 80Section 92C

…rs v State of Karnataka & Ors [1993] SCC 595 (SC) c) Hon'ble Supreme Court in Sub Inspector Rooplal & Anr v Lt. Governor Through Chief Secretary, Delhi & Ors 2000 1 SCC 64 (SC) d) Hon'ble Supreme Court in Government of Andhra Pradesh & Ors v A.P.Jaiswal & Ors 1 SCC 748 e) Hon'ble Third Member of the Income Tax Appellate Tribunal, Chennai Bench in Sanghvi & Doshi Enterprise v ITO [2011] 131 ITD 151 (Chennai)(TM) f) Hon'ble Third Member of the Income Tax Appellate Tribunal, Ahmedabad Bench in Kanel Oil & Exports Inds. Ltd v JCIT [2009] 121 ITD 596 (Ahd)(TM) g) Mumbai Special Bench of the Hon'ble Income Tax Appellat…

Assistant Commissioner of Income Tax, Tiruppur vs. Prabhu Spinning Mills Private Limited, Tiruppur

In the result all the grounds raised by the revenue for the A

ITA 433/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:433 & 435/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2018-19 & 2017-18 Acit, Circle -1 Prabhu Spining Mills Private 121, Adarns Plaza, Vs. Limited, 60, Feet Road, No. 207 – 86, Mangalam Road, Tiruppur – 641 602. Karuvampalayam, Tiruppur – 641 604. Tamil Nadu. (अपीलाथी/Appellant) [Pan:Aabcp-0750-E] (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. Arv Sreenivasan, Cit प्रत्यथी की ओर से/Respondent By : Shri. T. Banusekar, Advocate. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 13.08.2025

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. T. Banusekar, Advocate
Section 143(3)Section 80Section 92C

…rs v State of Karnataka & Ors [1993] SCC 595 (SC) c) Hon’ble Supreme Court in Sub Inspector Rooplal & Anr v Lt. Governor Through Chief Secretary, Delhi & Ors 2000 1 SCC 64 (SC) d) Hon’ble Supreme Court in Government of Andhra Pradesh & Ors v A.P.Jaiswal & Ors 1 SCC 748 e) Hon’ble Third Member of the Income Tax Appellate Tribunal, Chennai Bench in Sanghvi & Doshi Enterprise v ITO [2011] 131 ITD 151 (Chennai)(TM) :-11-: ITA. No: 433 & 435/Chny/2025 f) Hon’ble Third Member of the Income Tax Appellate Tribunal, Ahmedabad Bench in Kanel Oil & Exports Inds. Ltd v JCIT [2009] 121 ITD 596 (Ahd)(TM) g) Mumbai Special B…

Rakesh Vaid, New Delhi vs. ITO Ward - 62(2), New Delhi

In the result, assessee’s appeal, ITA no

ITA 7821/DEL/2019[2010-11]Status: DisposedITAT Delhi08 Apr 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11]

Section 145(3)Section 147Section 148Section 151

…ppeal before the Bombay High Court but without any success. That being so, the Revenue cannot be allowed to flip- flop on the issue and it ought let the matter rest rather than spend the tax payers' money in pursuing litigation for the sake of it.” ii) (2001) 1 SCC 748 State of Andhra Pradesh v A.P. Jaiswal iii) 266 ITR 99 (SC) CIT vs. Berger Paints iv) 249 ITR 219 (SC) UOI vs. Kuomidini Narayan Dalai and Another v) 249 ITR 221 (SC) UOI vs. Satish Panna Lai Shah vi) 308 ITR 161 (SC) CIT vs. J. K. Charitable Trust 9. On the contrary learned DR opposed the submissions and submitted that the assessee has not filed…

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/72/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…cisions of the Hon‟ble Supreme Court: - “(i) Taramati Chandulal Sejpal v. State of Maharashtra; (1981) 2 SCC 17; (ii) Icchudevi Choraria v. Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India, (1980) 4 SCC 544; (v) Ibrahim Ahamad Batti v. State of Gujarat, (1982) 3 SCC 440; (vi) Ahmed Nasar v. State of Tamil Nadu, (1999) 8 SCC 473; (vii) Kamlesh Kumar Ishwardas Patel v. Union of India, (1995) 4 SCC 51; (viii) State of Rajasthan v. Talib Khan, (1996) 11 SCC 393; and (ix) Chandra…

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/73/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…cisions of the Hon‟ble Supreme Court: - “(i) Taramati Chandulal Sejpal v. State of Maharashtra; (1981) 2 SCC 17; (ii) Icchudevi Choraria v. Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India, (1980) 4 SCC 544; (v) Ibrahim Ahamad Batti v. State of Gujarat, (1982) 3 SCC 440; (vi) Ahmed Nasar v. State of Tamil Nadu, (1999) 8 SCC 473; (vii) Kamlesh Kumar Ishwardas Patel v. Union of India, (1995) 4 SCC 51; (viii) State of Rajasthan v. Talib Khan, (1996) 11 SCC 393; and (ix) Chandra…

ACIT (TDS), Jaipur vs. Gnadhi Vidhya Mandir, Churu

ITA 1016/JPR/2015[2012-13]Status: DisposedITAT Jaipur31 Jan 2017AY 2012-13
For Appellant: Shri M.L. Borad (Advocate)For Respondent: Shri Anil Kumar (CIT)
Section 194CSection 194JSection 201Section 201(1)

…of the Act and as such on this ground along the order is vitiated. Reliance in support of the principle of consistency is placed on the following judgments: i) CIT vs. Excel Industries Ltd.358 ITR 295 (SC) ii) State of Andhra Pradesh Vs. A.P. Jaiswal (2001) 1 SCC 748 iii) CIT Vs. Berger paints 266 ITR 99 (SC) 4.15 It was further submitted that the appellant also derives supports from circular No.715 dated 8th August, 1995 wherein CBDT has held that the true content or intention must be gleaned on a proper construction of the arrangement. In such circumstances, it is submitted that the submission that dominant…

(1981) 2 SCC 17; (ii) Icchudevi Choraria v. Union of India (1 SCC 748) — Cited in 8 Judgments | BharatTax