306 ITR 392/174 Taxman 87 and Sahney Steel and Press Works Ltd. v. CIT

94 Taxmann 368Supreme Court of India1997#1070 most cited
102

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 115JBSection 139(5)Section 132Section 139(1)Section 147Section 2(24)(xviii)

Issues it is cited on

section 11bsection 2(24)(xviii)section 62section 2(45)section 80ia(8)section 115jasection 158bb(1)section 43asection 32(1)(iia)specified domestic transactionexplanation to section 37third party information

Judgments citing 306 ITR 392/174 Taxman 87 and Sahney Steel and Press Works Ltd. v. CIT

ACIT, Ludhiana vs. M/S Mrs. Bectors Food Specialties Pvt. Ltd., Ludhiana

ITA 405/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh21 May 2018AY 2008-09

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’A’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.555,405,556,557,558 & 559/Chd/2017 Assessment Years: 2007-08 to 2008-09 & 2010-11 to 2013-14 Asst. CIT, Vs. M/s Mrs. Bectors Food Specialities Ltd. Circle-3, BXXXIII/324, G.T. Road(west), Ludhiana Ludhiana PAN No. AABCM9495K C.O. No.26,27,28,29,30 & 31/Chd/2017 (In ITA Nos.555,405,556,557,558 & 559/Chd/2017) Assessment Years: 2007-08 to 2008-09 & 2010-11 to 2013-14 M/s Mrs. Bectors Food Specialities Ltd. Vs. Asst. CIT BXXXIII/324, G.T. Road(west), Circle-…

DCIT Corporate Circle 5(1), Chennai vs. Regen Powertech Pvt Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 2050/CHNY/2017[2010-11]Status: DisposedITAT Chennai08 Feb 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita No.2050/Mds/2017 "नधा"रण वष" / Assessment Year : 2010-11 The Deputy Commissioner Of M/S Regen Powertech Pvt. Ltd., Krm Plaza, 7Th Floor, North Tower, Income Tax, V. Corporate Circle – 5(1), No.2, Harrington Road, Chennai - 600 034. Chennai - 600 031. Pan : Aadcr 5531 M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Smt. Ruby George, CITFor Respondent: Sh. B. Ramakrishnan, CA

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2050/Mds/2017 "नधा"रण वष" / Assessment Year : 2010-11 The Deputy Commissioner of M/s Regen Powertech Pvt. Ltd., KRM Plaza, 7th floor, North Tower, Income Tax, v. Corporate Circle – 5(1), No.2, Harrington Road, Chennai - 600 034. Chennai - 600 031. PAN : AADCR 5531 M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Smt. Ruby…