223. (m) Adisankara Spinning Mills P. Ltd. v. DCIT (Chennai ITAT)

67 SOT 175Income Tax Appellate Tribunal#16033 most cited
6

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 254

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 115jbsection 14ascrutiny assessmentsection 143(2)

Judgments citing 223. (m) Adisankara Spinning Mills P. Ltd. v. DCIT (Chennai ITAT)

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

…ine 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) (2014) 41 CCH 327/67 SOT 175. (n) Ambika Cotton Mills Ltd. V/s. DCIT (Chennai ITAT "C" Bench) 27 ITR (Trib) 44/61 SOT 0031. (o) Sri Velayudhaswamy Spinning Mills (P) Ltd. V/s. DCIT (Chennai ITAT) (2013) 40 Taxmann.com 141. (p) Shree Cement Ltd. V/s. Addl. CIT (Jaipur ITAT) (2014) 152 ITD 561. 4.5.1.2 Further, in assessee company's own case for the immediately preceding assess…

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

…014) 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) Ambika Cotton Mills Ltd. V/s. DCIT (Chennai ITAT "C" Bench) 27 ITR (Trib) 44/61 SOT 0031. (o) Sri Velayudhaswamy Spinning Mills (P) Ltd. V/s. DCIT (Chennai ITAT) (2013) 40 Taxmann.com 141. (p) Shree Cement Ltd. V/s. Addl. CIT (Jaipur ITAT) (2014) 152 ITD 561. 4.5.1.2 Further, in assessee company's own case for the immediately preceding assess…

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)

….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 Spinning Mills P. Ltd. V/s. DCIT (Chennai ITAT) (2014) 41 CCH 327/67 SOT 175. (n) Ambika Cotton Mills Ltd. V/s. DCIT (Chennai ITAT "C" Bench) 27 ITR (Trib) 44/61 SOT 0031. (o) Sri Velayudhaswamy Spinning Mills (P) Ltd. V/s. DCIT (Chennai ITAT) (2013) 40 Taxmann.com 141. (p) Shree Cement Ltd. V/s. Addl. CIT (Jaipur ITAT) (2014) 152 ITD 561. 4.5.1.2 Further, in assessee company's own case for the immediately preceding assess…

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)

….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 Spinning Mills P. Ltd. V/s. DCIT (Chennai ITAT) (2014) 41 CCH 327/67 SOT 175. (n) Ambika Cotton Mills Ltd. V/s. DCIT (Chennai ITAT "C" Bench) 27 ITR (Trib) 44/61 SOT 0031. (o) Sri Velayudhaswamy Spinning Mills (P) Ltd. V/s. DCIT (Chennai ITAT) (2013) 40 Taxmann.com 141. (p) Shree Cement Ltd. V/s. Addl. CIT (Jaipur ITAT) (2014) 152 ITD 561. 4.5.1.2 Further, in assessee company's own case for the immediately preceding assess…

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)

….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 Spinning Mills P. Ltd. V/s. DCIT (Chennai ITAT) (2014) 41 CCH 327/67 SOT 175. (n) Ambika Cotton Mills Ltd. V/s. DCIT (Chennai ITAT "C" Bench) 27 ITR (Trib) 44/61 SOT 0031. (o) Sri Velayudhaswamy Spinning Mills (P) Ltd. V/s. DCIT (Chennai ITAT) (2013) 40 Taxmann.com 141. (p) Shree Cement Ltd. V/s. Addl. CIT (Jaipur ITAT) (2014) 152 ITD 561. 4.5.1.2 Further, in assessee company's own case for the immediately preceding assess…

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)

….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 Spinning Mills P. Ltd. V/s. DCIT (Chennai ITAT) (2014) 41 CCH 327/67 SOT 175. (n) Ambika Cotton Mills Ltd. V/s. DCIT (Chennai ITAT "C" Bench) 27 ITR (Trib) 44/61 SOT 0031. (o) Sri Velayudhaswamy Spinning Mills (P) Ltd. V/s. DCIT (Chennai ITAT) (2013) 40 Taxmann.com 141. (p) Shree Cement Ltd. V/s. Addl. CIT (Jaipur ITAT) (2014) 152 ITD 561. 4.5.1.2 Further, in assessee company's own case for the immediately preceding assess…