298/145 ITD 583 (Mum Trib) 7. Electrosteel Castings Ltd. v. DCIT

88 Taxmann.com 862Reported decision2017#25806 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 132Section 139Section 143(3)Section 153ASection 154Section 270ASection 271(1)(C)

Issues it is cited on

arm's length priceassociated enterpriseinternational transactionsection 271(1)(c)previous yeartransfersection 143prescribedcompanysection 14section 143(3)india

Judgments citing 298/145 ITD 583 (Mum Trib) 7. Electrosteel Castings Ltd. v. DCIT

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1279/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Apr 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 132(1)Section 139Section 143(3)Section 153ASection 154Section 270A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1279/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Ajay Bakliwal ACIT, Vs. C 6 Vallabh Bari, Vallabh Bari, Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, Adv. jktLo dh vksj ls@ Revenue by : Mrs. Ani…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 373/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Sept 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOL- KATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & Assessment Years: 2015-16 Tata Consumer Products Lim- The Deputy Commissioner of ited, (erstwhile Tata Global Bev- Income Tax, Circle-4(1), Kol- V erages Ltd.) kata - 700069 Vs 1, Bishop Lefroy Rd., Kolkata - 700020 (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Sriram Sashdari, AR Respondent by : Rakesh Kumar Das, CIT, DR Manoj Kumar Pati, Addl. CIT Date of Hearing : 20.06.2024 Date of Pronouncement : 17.09.2024 O R D…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOL- KATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & Assessment Years: 2015-16 Tata Consumer Products Lim- The Deputy Commissioner of ited, (erstwhile Tata Global Bev- Income Tax, Circle-4(1), Kol- V erages Ltd.) kata - 700069 Vs 1, Bishop Lefroy Rd., Kolkata - 700020 (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Sriram Sashdari, AR Respondent by : Rakesh Kumar Das, CIT, DR Manoj Kumar Pati, Addl. CIT Date of Hearing : 20.06.2024 Date of Pronouncement : 17.09.2024 O R D…

298/145 ITD 583 (Mum Trib) 7. Electrosteel Castings Ltd. v. DCIT (88 Taxmann.com 862) — Cited in 3 Judgments | BharatTax