Which sections of the Income Tax Act does 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 41(1), Section 142(1), Section 143(2), Section 143(3), Section 2(24).

79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd.

Q: How many judgments cite 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd.?

43 judgments on BharatTax cite 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. (52 Taxmann.com 219), spanning 2017 to 2026.

52 Taxmann.com 219High Court2014#2743 most cited

What is 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd. authority for?

If the Revenue accepts the Tribunal's decision for earlier years without challenge, it cannot assail the same decision in subsequent years, provided the facts are similar.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Macbrout Engineering (P.) Ltd. · CIT v. Arts and Crafts Exports · Tribunal decision · Revenue acceptance · subsequent years · same facts · section 14A · section 41(1) · section 142(1) · section 143(2) · section 143(3) · section 2(24) · section 57 · section 57(iii)

Also reported as

232 Taxmann 406

Sections most often in play

Section 14A Section 41(1)Section 142(1)Section 143(2)Section 143(3)Section 2(24)Section 57 Section 57(iii)

Issues it is cited on

section 80la section 80ib(4)section 35(1)(iv)section 80l section 80ia(5)section 80ia(4)(i)export oriented unit section 80ia(8)r&d expenditure resulting company initial assessment year carry forward of losses

Judgments citing 79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd.

Poona Club Ltd., Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1653/PUN/2017[2013-14]Status: DisposedITAT Pune20 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani

Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-8 890/PUN/2017 Poona Club Ltd., DCIT, Circle-4, Pune. 2006-07 891/PUN/2017 6, Bund Garden Road, 2007-08 892/PUN/2017 Pune- 411001. 2008-09 893/PUN/2017 PAN : AABCP1272B 2009-10 894/PUN/2017 2011-12 895/PUN/2017 2012-13 1653/PUN/2017 2013-14 2242/PUN/2017 2014-15 9-14 1235/PUN/2017 ACIT, Circle-4, Pune. Poona Club Ltd., 2008-09 1236/PUN/2017 6, Bund Garden Road, 2009-10 1237/PUN/2017 Pune- 411001.…

Assistant Commissioner of Income Tax, Pune vs. M/S. Poona Club Ltd., Pune

In the result, the appeal filed by the Revenue in ITA

ITA 1236/PUN/2017[2009-10]Status: DisposedITAT Pune20 Apr 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani

Section 143(1)Section 143(3)Section 147Section 148

Ultra Tech Cement Ltd, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result appeals of the Revenue are dismissed, whereas appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 5065/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Apr 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Ultratech Cement Ltd., Vs. Acit – 2(2), Mumbai Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) M/S. Ultratech Cement Ltd., Vs. Dcit – 2(2), Mumbai Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) Acit – 2(2), Mumbai Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) Dcit – 2(2), Mumbai Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) M/S. Ultratech Cement Ltd., Assessee By Shri Arvind Sonde Alongwith Shri Sampat Kabra Revenue By Smt. S.Padmaja

Section 127Section 143(3)Section 14ASection 271Section 80Section 80l

…\IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM M/s. Ultratech Cement Ltd., Vs. ACIT – 2(2), Mumbai Ahura Centre, B Wing, 2nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 PAN/GIR No. AAACL6442L Appellant) .. Respondent) M/s. Ultratech Cement Ltd., Vs. DCIT – 2(2), Mumbai Ahura Centre, B Wing, 2nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 PAN/GIR No. AAACL6442L Appellant) .. Respondent) ACIT – 2(2), Mumbai Vs. M/s. Ultratech Cement Ltd., Ahura Centre, B Wing, 2nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 09…