3/217 Taxman 288/355 ITR 14 (Delhi) 7. Saurashtra Cement & Chemical Industries Ltd. v. CIT

2 Taxmann 22High Court1979#5452 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2023.

Sections most often in play

Section 14A Section 41(1)

Issues it is cited on

initial assessment year written down value section 41(1)section 41 section 115j book profits section 115jb section 2(24)liable to tax commissioner (appeals)section 14a section 43

Judgments citing 3/217 Taxman 288/355 ITR 14 (Delhi) 7. Saurashtra Cement & Chemical Industries Ltd. v. CIT

Ashwin Babulal Shah, Ahmedabad vs. The J.C.I.T., Range-12, Ahmedabad

In the result the appeal of the assessee is allowed for the assessee purposes

ITA 1226/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad09 Mar 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No. 1226/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11)

For Appellant: Shri Vartik Chokshi, A.R

Section 80Section 801Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1226/AHD/2016 ("नधा"रण वष" / Assessment Years: 2010-11) Ashwin Babulal Shah J.C.I.T. बनाम/ 123, Tapovan Society, Range-12, Vs. 1st Floor, Narayan Manekbaug, Ambawadi, Ahmedabad 380015 Chambers, Ashram Road, Ahmedabad 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACKPS0126P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Vartik Chokshi, A.R. Shri Deelip Kumar, Sr.…