288 ITR 1 (SC), CIT v. M/s Delite Enterprises

82 Taxmann.com 227Reported decision2017#25717 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 142(1)Section 143(3)Section 144C(13)Section 144C(5)Section 263 Section 36(1)(iii)

Judgments citing 288 ITR 1 (SC), CIT v. M/s Delite Enterprises

Tata Chemicals Limited, Mumbai vs. PCIT-2, Mumbai

In the result, the appeal of the assessee is allowed

ITA 4/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Dec 2024AY 2017-18

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year: 2017-18 Tata Chemicals Limited Pcit-2, Mumbai

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Pushkaraj Bhangepatil, Sr. DR

Section 143(3)Section 144C(5)Section 26(3)Section 263Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year: 2017-18 Tata Chemicals Limited PCIT-2, Mumbai 24, Homi Mody Street, Bombay Vs. House, Fort, Mumbai-400001. PAN: AAACT 4059 M (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi Revenue by : Shri Pushkaraj Bhangepatil, Sr. DR Date of Hearing : 25.10.2024 Date of Pronouncement : 30.12.2024 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: This appeal of the assessee for the assessment year 2017-18 is directed against the order d…

Tata Industries Ltd, Mumbai vs. Dy CIT Circle- 2 (3)(1), Mumbai

In the result, the appeal of the assessee is allowed and appeal of the revenue is partly allowed

ITA 217/MUM/2020[2016-17]Status: DisposedITAT Mumbai29 Nov 2022AY 2016-17

Section 115Section 115BSection 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Tata Industries Limited Vs. The Dy. Commissioner of Bombay House, Income Tax, Circle 2(3)(1) 24, Homi Mody Street Mumbai Fort, Mumbai – 400 001 PAN/GIR No.AAACT4058L (Appellant) .. (Respondent) The Jt. CIT (OSD)- Vs. M/s. Tata Industries Limited 2(3)(1) Bombay House, Broom No.552, 5th Floor 24, Homi Mody Street Aayakar Bhavan Fort, Mumbai – 400 001 M.K.Road, Mumbai- 400 020 PAN/GIR No.AAACT4058L (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala, Ms. Aarti…

Arshiya Ftwz Ltd, Mumbai vs. Asst CIT Cir 8(1), Mumbai

In the result, the appeal is partly allowed

ITA 2804/MUM/2014[2007-08]Status: DisposedITAT Mumbai14 Feb 2018AY 2007-08

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2010-11 M/S Arshiya Ftwz Ltd., Acit-8(1), 402, Level-4, Ceejay House, Aayakar Bhavan, Vs. Shiv Sagar Estate, F-Block, Dr. Mumbai. Annie Besant Road, Worli, Mumbai-400018 Pan No. Aagca7862D Appellant Respondent Assessee By : Mr. Navnit Chaudhary, Ar Revenue By : Mr.Rajesh Kumar Yadav, Sr. Dr Date Of Hearing : 28/12/2017 Date Of Pronouncement : 14/02/2018

For Appellant: Mr. Navnit Chaudhary, ARFor Respondent: Mr.Rajesh Kumar Yadav, Sr. DR

Section 143(3)Section 14ASection 36(1)(iii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 M/s Arshiya FTWZ Ltd., ACIT-8(1), 402, Level-4, Ceejay House, Aayakar Bhavan, Vs. Shiv Sagar Estate, F-Block, Dr. Mumbai. Annie Besant Road, Worli, Mumbai-400018 PAN No. AAGCA7862D Appellant Respondent Assessee by : Mr. Navnit Chaudhary, AR Revenue by : Mr.Rajesh Kumar Yadav, Sr. DR Date of Hearing : 28/12/2017 Date of pronouncement : 14/02/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year…