2015) 43 CCH 176. (i) ACIT v. Intex (Chennai ITAT)

154 ITD 365Income Tax Appellate Tribunal2015#13473 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 143(3)Section 14ASection 158BBGSection 1961 - Sections 14ASection 1962 - Rule 8DSection 22Section 23Section 23(1)(c)

Issues it is cited on

section 40(1)section 41(1)(a)section 41(2)remission or cessation of liabilitytrade creditorssection 41(1)liable to taxdisallowance u/s 14asection 14asection 115jbscrutiny assessmentsection 143(2)

Judgments citing 2015) 43 CCH 176. (i) ACIT v. Intex (Chennai ITAT)

ITO, New Delhi vs. M/S Ansal Housing & Construction Ltd., New Delhi

In the result, the cross-objection filed by the assessee is dismissed

ITA 2731/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Jul 2024AY 2007-08

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

Section 143(3)Section 14ASection 80Section 80I

…v. Ramraj Handlooms: Tax Case (Appeal) No. 301 of 2015 (Mad.) • Prasad Productions v. DCIT: Tax Case (Appeal) No. 524 of 2008 (Mad.) • CIT vs Sh. Anil H. Lad: 45 taxmann.com 98 (Kar.) • CIT V. Mewar Oil & General Mills Ltd: 271 ITR 311 (Raj.) • ACIT v. Intex: 154 ITD 365 (Chennai) • DCIT v. ITC Ltd.: 154 ITD 136 (Kol.) In that view of the matter, losses of earlier years which had already been set off against other income in earlier years, could not be notionally set off again while computing current income admissible for deduction under section 80-IB(10) of the Act during the relevant year. In that view of the ma…

DCIT-2(3)(1), Mumbai vs. Navin Fluorine International Ltd, Mumbai

In the result, appeals of the Revenue in ITA No

ITA 4105/MUM/2023[2008-09]Status: DisposedITAT Mumbai08 May 2024AY 2008-09

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Respondent: Ms. Aarti Vissanji & Amod
Section 143(3)Section 14ASection 158B

…gar Factory Ltd. (Lucknow ITAT "B" Bench) (2016) 46 CCH 354. (g) Arun Textiles P. Ltd. V/s. DCIT (Chennai ITAT) (2015) 68 taxmann.com 434. (h) ITO V/s. Perpetual Energy Systems Ltd. (Hyderabad ITAT) (2015) 43 CCH 176. (i) ACIT V/s. Intex (Chennai ITAT) (2015) 154 ITD 365. (j) DCIT V/s. Sree Rayalaseema Green Energy Ltd. (Hyderabad ITAT) (2014) 58 taxmann.com 62. Navin Fluorine International Ltd. (k) India Dyeing Mills Pvt. Ltd. V/s. ACIT (Chennai ITAT) (2014) 41 CCH 454. (l) Arun Textiles P. Ltd. V/s. ACIT (Chennai ITAT) (2014) 58 taxmann.com 223. (m) Adisankara Spinning Mills P. Ltd. V/s. DCIT (Chennai ITAT) (2…

DCIT-2(3)(1), Mumbai vs. Navin Fluorine International Ltd, Mumbai

In the result, appeals of the Revenue in ITA No

ITA 4104/MUM/2023[2009-10]Status: DisposedITAT Mumbai08 May 2024AY 2009-10

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

Section 143(3)Section 14ASection 158B

…gar Factory Ltd. (Lucknow ITAT "B" Bench) (2016) 46 CCH 354. (g) Arun Textiles P. Ltd. V/s. DCIT (Chennai ITAT) (2015) 68 taxmann.com 434. (h) ITO V/s. Perpetual Energy Systems Ltd. (Hyderabad ITAT) (2015) 43 CCH 176. (i) ACIT V/s. Intex (Chennai ITAT) (2015) 154 ITD 365. (j) DCIT V/s. Sree Rayalaseema Green Energy Ltd. (Hyderabad ITAT) (2014) 58 taxmann.com 62. (k) India Dyeing Mills Pvt. Ltd. V/s. ACIT (Chennai ITAT) (2014) 41 CCH 454. (l) Arun Textiles P. Ltd. V/s. ACIT (Chennai ITAT) (2014) 58 taxmann.com 223. (m) Adisankara Spinning Mills P. Ltd. V/s. DCIT (Chennai ITAT) (2014) 41 CCH 327/67 SOT 175. (n) Amb…

DCIT Cir 10(3)(1), Mumbai vs. Navin Fluorine International Ltd, Mumbai

In the result, the appeals of the assessee is partly allowed while for the appeals of the revenue is dismissed

ITA 7038/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 May 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Ashok MehtaFor Respondent: S.N. Kabra
Section 115JSection 14Section 143(3)Section 14ASection 41(1)

…gar Factory Ltd. (Lucknow ITAT "B" Bench) (2016) 46 CCH 354. (g) Arun Textiles P. Ltd. V/s. DCIT (Chennai ITAT) (2015) 68 taxmann.com 434. (h) ITO V/s. Perpetual Energy Systems Ltd. (Hyderabad ITAT) (2015) 43 CCH 176. (i) ACIT V/s. Intex (Chennai ITAT) (2015) 154 ITD 365. (j) DCIT V/s. Sree Rayalaseema Green Energy Ltd. (Hyderabad ITAT) (2014) 58 taxmann.com 62. 4 Appeals Navin Fluorine Intl Ltd. Vs. The DCIT-7(1) 10 A.Ys. 2010-11 & 2011-12 (k) India Dyeing Mills Pvt. Ltd. V/s. ACIT (Chennai ITAT) (2014) 41 CCH 454. (l) Arun Textiles P. Ltd. V/s. ACIT (Chennai ITAT) (2014) 58 taxmann.com 223. (m) Adisankara Spin…

Navin Fluorine International Ltd, Mumbai vs. DCIT Cir 7(1), Mumbai

In the result, the appeals of the assessee is partly allowed while for the appeals of the revenue is dismissed

ITA 6491/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 May 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Ashok MehtaFor Respondent: S.N. Kabra
Section 115JSection 14Section 143(3)Section 14ASection 41(1)

…gar Factory Ltd. (Lucknow ITAT "B" Bench) (2016) 46 CCH 354. (g) Arun Textiles P. Ltd. V/s. DCIT (Chennai ITAT) (2015) 68 taxmann.com 434. (h) ITO V/s. Perpetual Energy Systems Ltd. (Hyderabad ITAT) (2015) 43 CCH 176. (i) ACIT V/s. Intex (Chennai ITAT) (2015) 154 ITD 365. (j) DCIT V/s. Sree Rayalaseema Green Energy Ltd. (Hyderabad ITAT) (2014) 58 taxmann.com 62. 4 Appeals Navin Fluorine Intl Ltd. Vs. The DCIT-7(1) 10 A.Ys. 2010-11 & 2011-12 (k) India Dyeing Mills Pvt. Ltd. V/s. ACIT (Chennai ITAT) (2014) 41 CCH 454. (l) Arun Textiles P. Ltd. V/s. ACIT (Chennai ITAT) (2014) 58 taxmann.com 223. (m) Adisankara Spin…

DCIT Cir 7(1), Mumbai vs. Navine Fluorine International Ltd, Mumbai

In the result, the appeals of the assessee is partly allowed while for the appeals of the revenue is dismissed

ITA 5555/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 May 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Ashok MehtaFor Respondent: S.N. Kabra
Section 115JSection 14Section 143(3)Section 14ASection 41(1)

…gar Factory Ltd. (Lucknow ITAT "B" Bench) (2016) 46 CCH 354. (g) Arun Textiles P. Ltd. V/s. DCIT (Chennai ITAT) (2015) 68 taxmann.com 434. (h) ITO V/s. Perpetual Energy Systems Ltd. (Hyderabad ITAT) (2015) 43 CCH 176. (i) ACIT V/s. Intex (Chennai ITAT) (2015) 154 ITD 365. (j) DCIT V/s. Sree Rayalaseema Green Energy Ltd. (Hyderabad ITAT) (2014) 58 taxmann.com 62. 4 Appeals Navin Fluorine Intl Ltd. Vs. The DCIT-7(1) 10 A.Ys. 2010-11 & 2011-12 (k) India Dyeing Mills Pvt. Ltd. V/s. ACIT (Chennai ITAT) (2014) 41 CCH 454. (l) Arun Textiles P. Ltd. V/s. ACIT (Chennai ITAT) (2014) 58 taxmann.com 223. (m) Adisankara Spin…

Navin Fluorine International Ltd, Mumbai vs. DCIT Cir 7(1), Mumbai

In the result, the appeals of the assessee is partly allowed while for the appeals of the revenue is dismissed

ITA 5301/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 May 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Ashok MehtaFor Respondent: S.N. Kabra
Section 115JSection 14Section 143(3)Section 14ASection 41(1)

…gar Factory Ltd. (Lucknow ITAT "B" Bench) (2016) 46 CCH 354. (g) Arun Textiles P. Ltd. V/s. DCIT (Chennai ITAT) (2015) 68 taxmann.com 434. (h) ITO V/s. Perpetual Energy Systems Ltd. (Hyderabad ITAT) (2015) 43 CCH 176. (i) ACIT V/s. Intex (Chennai ITAT) (2015) 154 ITD 365. (j) DCIT V/s. Sree Rayalaseema Green Energy Ltd. (Hyderabad ITAT) (2014) 58 taxmann.com 62. 4 Appeals Navin Fluorine Intl Ltd. Vs. The DCIT-7(1) 10 A.Ys. 2010-11 & 2011-12 (k) India Dyeing Mills Pvt. Ltd. V/s. ACIT (Chennai ITAT) (2014) 41 CCH 454. (l) Arun Textiles P. Ltd. V/s. ACIT (Chennai ITAT) (2014) 58 taxmann.com 223. (m) Adisankara Spin…

2015) 43 CCH 176. (i) ACIT v. Intex (Chennai ITAT) (154 ITD 365) — Cited in 7 Judgments | BharatTax