2024 DCIT vs. Mahalaxmi Infracontract Ltd. & Mahalaxmi Infracontract Ltd. v. DCIT Asst. Years

135 ITR 227Reported decision1982#22431 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BAASection 147Section 37Section 69CSection 153CSection 69A

Issues it is cited on

section 10(2)(xv)section 115baabusiness connectionblock of assetsput to useborrowed satisfactionon-moneyloose papersunexplained expenditurerevenue expendituresection 115bsection 69c

Judgments citing 2024 DCIT vs. Mahalaxmi Infracontract Ltd. & Mahalaxmi Infracontract Ltd. v. DCIT Asst. Years

Mahalaxmi Infracontract Limited, Ahmedabad vs. The Dy.CIT, Central Circle-1(4), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1702/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…Similar view was taken by the Calcutta High Court in ITA Nos. 1577&1578/Ahd/2024 & 1702/Ahd/2024 DCIT vs. Mahalaxmi Infracontract Ltd. & Mahalaxmi Infracontract Ltd. vs. DCIT Asst. Years –2020-21, 2021-22 & 2017-18 - 4– Balrampur Sugar Co. Ltd. v. CIT [1982] 135 ITR 227 and the Allahabad High Court in Triveni Engg. Works Ltd. v. CIT [1983] 144 ITR 732 (FB). 7. Accordingly, in light of the aforesaid decisions and discussion, we are of the considered view that Ld. CIT(Appeals) has correctly held that the above interest on GST and GST late filing fee was not towards violation of any law and hence is allowable as a…

Deputy Commissioner of Income Tax (Central Circle)-1(4), Ahmedabad vs. Mahalaxmi Infracontract Limited, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1578/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…Similar view was taken by the Calcutta High Court in ITA Nos. 1577&1578/Ahd/2024 & 1702/Ahd/2024 DCIT vs. Mahalaxmi Infracontract Ltd. & Mahalaxmi Infracontract Ltd. vs. DCIT Asst. Years –2020-21, 2021-22 & 2017-18 - 4– Balrampur Sugar Co. Ltd. v. CIT [1982] 135 ITR 227 and the Allahabad High Court in Triveni Engg. Works Ltd. v. CIT [1983] 144 ITR 732 (FB). 7. Accordingly, in light of the aforesaid decisions and discussion, we are of the considered view that Ld. CIT(Appeals) has correctly held that the above interest on GST and GST late filing fee was not towards violation of any law and hence is allowable as a…

Deputy Commissioner of Income Tax (Central Circle) -1(4), Ahmedabad vs. Mahalaxmi Infracontract Limited, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1577/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…Similar view was taken by the Calcutta High Court in ITA Nos. 1577&1578/Ahd/2024 & 1702/Ahd/2024 DCIT vs. Mahalaxmi Infracontract Ltd. & Mahalaxmi Infracontract Ltd. vs. DCIT Asst. Years –2020-21, 2021-22 & 2017-18 - 4– Balrampur Sugar Co. Ltd. v. CIT [1982] 135 ITR 227 and the Allahabad High Court in Triveni Engg. Works Ltd. v. CIT [1983] 144 ITR 732 (FB). 7. Accordingly, in light of the aforesaid decisions and discussion, we are of the considered view that Ld. CIT(Appeals) has correctly held that the above interest on GST and GST late filing fee was not towards violation of any law and hence is allowable as a…

2024 DCIT vs. Mahalaxmi Infracontract Ltd. & Mahalaxmi Infracontract Ltd. v. DCIT Asst. Years (135 ITR 227) — Cited in 3 Judgments | BharatTax