24/7 Customer (P) Ltd. v. DCIT

153 Taxmann.com 185Reported decision2023#14969 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JBSection 234DSection 271(1)(c)Section 37(1)Section 80HHCSection 92C(4)Section 143(3)Section 43B

Issues it is cited on

section 80hhc(3)section 28(iv)section 115jasection 234dsection 80hhccorporate guaranteeright to receivesection 80hhsection 80ibsection 92ca(3)section 80iasection 254(1)

Judgments citing 24/7 Customer (P) Ltd. v. DCIT

Uniphos Enterprises Ltd, Mumbai vs. Addl CIT Cen RG IX, Mumbai

In the result, the appeal of assessee is allowed

ITA 3878/MUM/2014[2003-04]Status: DisposedITAT Mumbai30 May 2025AY 2003-04
For Appellant: "I. TAXABILITY OF ADVANCE LICENCE BENEFIT RECEIVABLE: Rs.9,79
Section 254(1)Section 271(1)(c)Section 37(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'K' BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1787/Mum/2006 (AY: 2002-03)(Appeal in quantum assessment) CO No. 257/MUM/2006(AY: 2002-03) (Arising out of ITA NO 1822/MUM/2006) ITA No. 6224/Mum/2010 (AY: 2003-04) (Appeal in quantum assessment) ITA No. 3878/Mum/14 (AY: 2003-04) (Appeal in penalty levied u/s 271(1)(c)) (Physical hearing) M/s. United Phosphorous Ltd. Vs. ACIT, CC-38, Room no. Uniphos House, Madhu Park, 32(1), Ayakar Bhavan, 11th Road, Khar (W), Mumbai. Maharishi Karve Road, PAN: AAACU 3440 P Mumbai-4000…

Asst CIT CC 38, Mumbai vs. Uniphos Enterprises Ltd, Mumbai

In the result, the appeal of assessee is allowed

ITA 3534/MUM/2014[2003-04]Status: DisposedITAT Mumbai30 May 2025AY 2003-04

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 254(1)Section 271(1)(c)Section 37(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1787/Mum/2006 (AY: 2002-03)(Appeal in quantum assessment) CO No. 257/MUM/2006(AY: 2002-03) (Arising out of ITA NO 1822/MUM/2006) ITA No. 6224/Mum/2010 (AY: 2003-04) (Appeal in quantum assessment) ITA No. 3878/Mum/14 (AY: 2003-04) (Appeal in penalty levied u/s 271(1)(c)) (Physical hearing) M/s. United Phosphorous Ltd. ACIT, CC-38, Room no. Uniphos House, Madhu Park, Vs. 32(1), Ayakar Bhavan, 11th Road, Khar (W), Mumbai. Maharishi Karve Road, PAN: AAACU 3440 P Mumbai-4…

Addl CIT Cen RG IX, Mumbai vs. Uniphos Enterprises Ltd ( Formlery Known As United Phosphorus Ltd), Mumbai

In the result, the appeal of assessee is allowed

ITA 6236/MUM/2010[2003-04]Status: DisposedITAT Mumbai30 May 2025AY 2003-04

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 254(1)Section 271(1)(c)Section 37(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1787/Mum/2006 (AY: 2002-03)(Appeal in quantum assessment) CO No. 257/MUM/2006(AY: 2002-03) (Arising out of ITA NO 1822/MUM/2006) ITA No. 6224/Mum/2010 (AY: 2003-04) (Appeal in quantum assessment) ITA No. 3878/Mum/14 (AY: 2003-04) (Appeal in penalty levied u/s 271(1)(c)) (Physical hearing) M/s. United Phosphorous Ltd. ACIT, CC-38, Room no. Uniphos House, Madhu Park, Vs. 32(1), Ayakar Bhavan, 11th Road, Khar (W), Mumbai. Maharishi Karve Road, PAN: AAACU 3440 P Mumbai-4…

Uniphos Enterprises Ltd ( Formerly Known As United Phosphorus Ltd), Mumbai vs. Addl CIT Cen RG IX, Mumbai

In the result, the appeal of assessee is allowed

ITA 6224/MUM/2010[2003-04]Status: DisposedITAT Mumbai30 May 2025AY 2003-04

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 254(1)Section 271(1)(c)Section 37(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1787/Mum/2006 (AY: 2002-03)(Appeal in quantum assessment) CO No. 257/MUM/2006(AY: 2002-03) (Arising out of ITA NO 1822/MUM/2006) ITA No. 6224/Mum/2010 (AY: 2003-04) (Appeal in quantum assessment) ITA No. 3878/Mum/14 (AY: 2003-04) (Appeal in penalty levied u/s 271(1)(c)) (Physical hearing) M/s. United Phosphorous Ltd. ACIT, CC-38, Room no. Uniphos House, Madhu Park, Vs. 32(1), Ayakar Bhavan, 11th Road, Khar (W), Mumbai. Maharishi Karve Road, PAN: AAACU 3440 P Mumbai-4…

The ACIT CC-38, Mumbai vs. M/S. United Phosphorous Ltd, Mumbai

In the result, the appeal of assessee is allowed

ITA 1822/MUM/2006[2002-2003]Status: DisposedITAT Mumbai30 May 2025AY 2002-2003

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 254(1)Section 271(1)(c)Section 37(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1787/Mum/2006 (AY: 2002-03)(Appeal in quantum assessment) CO No. 257/MUM/2006(AY: 2002-03) (Arising out of ITA NO 1822/MUM/2006) ITA No. 6224/Mum/2010 (AY: 2003-04) (Appeal in quantum assessment) ITA No. 3878/Mum/14 (AY: 2003-04) (Appeal in penalty levied u/s 271(1)(c)) (Physical hearing) M/s. United Phosphorous Ltd. ACIT, CC-38, Room no. Uniphos House, Madhu Park, Vs. 32(1), Ayakar Bhavan, 11th Road, Khar (W), Mumbai. Maharishi Karve Road, PAN: AAACU 3440 P Mumbai-4…

M/S. United Phosphorus Ltd(Now Known As Uniphos Enterprises Ltd), Mumbai vs. The DCIT Cen Cir-38, Mumbai

In the result, the appeal of assessee is allowed

ITA 1787/MUM/2006[2002-2003]Status: DisposedITAT Mumbai30 May 2025AY 2002-2003

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 254(1)Section 271(1)(c)Section 37(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1787/Mum/2006 (AY: 2002-03)(Appeal in quantum assessment) CO No. 257/MUM/2006(AY: 2002-03) (Arising out of ITA NO 1822/MUM/2006) ITA No. 6224/Mum/2010 (AY: 2003-04) (Appeal in quantum assessment) ITA No. 3878/Mum/14 (AY: 2003-04) (Appeal in penalty levied u/s 271(1)(c)) (Physical hearing) M/s. United Phosphorous Ltd. ACIT, CC-38, Room no. Uniphos House, Madhu Park, Vs. 32(1), Ayakar Bhavan, 11th Road, Khar (W), Mumbai. Maharishi Karve Road, PAN: AAACU 3440 P Mumbai-4…