236 ITR 648 (ii) Bajaj Auto Ltd. v. CIT

29 Taxmann 413High Court1986#13933 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also reported as

74 Taxmann.com 164

Sections most often in play

Section 10(20)Section 11Section 12ASection 12AASection 143(3)Section 145Section 263Section 36(1)(iv)

Issues it is cited on

recognised provident fundapproved superannuation fundsection 11 exemptionsection 80j(6a)section 12a(b)section 10(22)approved gratuity fundsection 36(1)(v)section 139(4a)section 10(20)section 12a(a)section 12a(1)(b)

Judgments citing 236 ITR 648 (ii) Bajaj Auto Ltd. v. CIT

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

Indian Cancer Society, Mumbai vs. ADIT (E)- II (1), Mumbai

In the result, appeals filed by the Assessee are hereby ordered to be allowed

ITA 1857/MUM/2019[2011-12]Status: DisposedITAT Mumbai07 Aug 2019AY 2011-12

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.1857 To 1859/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2011-12, 2013-14 & 2014-15) Indian Cancer Society बिधम/ Asstt. Director Of Income 74 Jerbai Wadia Road, Parel, Tax (Exemption)-Ii(1) Vs. 5Th Floor, Piramal Chamber, Mumbai. Lalbaug, Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaati0001K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Percy Pardiwala/Sukhsagar Syal (Ar) Revenue By: Shri Mallikarjun Utture (Dr) सुनवाई की तारीख / Date Of Hearing: 05/08/2019 घोषणा की तारीख /Date Of Pronouncement: 07/08/2019

For Appellant: Shri Percy Pardiwala/SukhsagarFor Respondent: Shri Mallikarjun Utture (DR)
Section 11Section 12ASection 14Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.1857 to 1859/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2011-12, 2013-14 & 2014-15) Indian Cancer Society बिधम/ Asstt. Director of Income 74 Jerbai Wadia Road, Parel, Tax (Exemption)-II(1) Vs. 5th Floor, Piramal Chamber, Mumbai. Lalbaug, Mumbai. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATI0001K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Percy Pardiwala/Sukhsagar Syal (AR) Revenue by: Shri Mallikarjun Utture (DR) सुनवाई की तारीख / Date of Hearing: 05/0…

236 ITR 648 (ii) Bajaj Auto Ltd. v. CIT (29 Taxmann 413) — Cited in 7 Judgments | BharatTax