ACIT v. M/s. Shree Pushkar Chemicals

133 Taxmann.com 371Income Tax Appellate Tribunal2021#19100 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JBSection 2(24)Section 80IA

Issues it is cited on

deduction u/s 80iasection 80iabook profitssection 2(24)tnmmcapital expendituresection 115jbcompanyindiabusiness

Judgments citing ACIT v. M/s. Shree Pushkar Chemicals

DCIT, CENTRAL CIRCLE- 3(2), MUMBAI, MUMBAI vs. AARTI INDUSTRIES LIMITED, MUMBAI

ITA 4537/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Apr 2025AY 2014-15

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Vijay MehtaFor Respondent: Shri Leyaqat Ali Aafaqui, Sr.DR
Section 2(24)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER | ITA No. | A.Y. | Appellant | Respondent | |--------------|----------|-------------------------------------------------|------------------------------------------------------------------------------------------------------------------| | 4533/Mum/2024| 2011-12 | DCIT, Central Circle-3(2), | Aarti Industries | | | | 4th Floor, | Limited, | | | | Kautilya Bhavan, | 2nd Floor, | | | | BKC, | Udyog Kshetra, | | | | Mumbai-400051 | Off Goregaon-…

DCIT, CENTRAL CIRCLE 3(2), MUMBAI, MUMBAI vs. AARTI INDUSTRIES LIMITED, MUMBAI

In the result, all the four appeals filed by the Revenue are dismissed

ITA 4535/MUM/2024[2012-13]Status: DisposedITAT Mumbai04 Apr 2025AY 2012-13

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Vijay MehtaFor Respondent: Shri Leyaqat Ali Aafaqui, Sr.DR
Section 2(24)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent 4533/Mum/2024 2011-12 Aarti Industries Limited, DCIT, Central Circle-3(2), 2nd Floor, 4535/Mum/2024 2012-13 4th Floor, Udyog Kshetra, Kautilya Bhavan, Off Goregaon-Mulund BKC, Link Road, Mumbai-400051 Mulund West, 4534/Mum/2024 2013-14 Mumbai-400080 [PAN: AABCA2787L] 4537/Mum/2024 2014-15 Assessee by : Shri Vijay Mehta Revenue by : Shri Leyaqat Ali Aafaqui, Sr.DR Date of Hearing : 28-02-2025 Date of Pronouncement : 04-04-2025 O…

DCIT, CENTRAL CIRCLE 3(2), MUMBAI, MUMBAI vs. AARTI INDUSTRIES LIMITED, MUMBAI

In the result, all the four appeals filed by the Revenue are dismissed

ITA 4534/MUM/2024[2013-14]Status: DisposedITAT Mumbai04 Apr 2025AY 2013-14

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Vijay MehtaFor Respondent: Shri Leyaqat Ali Aafaqui, Sr.DR
Section 2(24)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent 4533/Mum/2024 2011-12 Aarti Industries Limited, DCIT, Central Circle-3(2), 2nd Floor, 4535/Mum/2024 2012-13 4th Floor, Udyog Kshetra, Kautilya Bhavan, Off Goregaon-Mulund BKC, Link Road, Mumbai-400051 Mulund West, 4534/Mum/2024 2013-14 Mumbai-400080 [PAN: AABCA2787L] 4537/Mum/2024 2014-15 Assessee by : Shri Vijay Mehta Revenue by : Shri Leyaqat Ali Aafaqui, Sr.DR Date of Hearing : 28-02-2025 Date of Pronouncement : 04-04-2025 O…

DCIT, CENTRAL CIRCLE 3(2), MUMBAI, MUMBAI vs. AARTI INDUSTRIES LIMITED, MUMBAI

In the result, all the four appeals filed by the Revenue are dismissed

ITA 4533/MUM/2024[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Vijay MehtaFor Respondent: Shri Leyaqat Ali Aafaqui, Sr.DR
Section 2(24)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent 4533/Mum/2024 2011-12 Aarti Industries Limited, DCIT, Central Circle-3(2), 2nd Floor, 4535/Mum/2024 2012-13 4th Floor, Udyog Kshetra, Kautilya Bhavan, Off Goregaon-Mulund BKC, Link Road, Mumbai-400051 Mulund West, 4534/Mum/2024 2013-14 Mumbai-400080 [PAN: AABCA2787L] 4537/Mum/2024 2014-15 Assessee by : Shri Vijay Mehta Revenue by : Shri Leyaqat Ali Aafaqui, Sr.DR Date of Hearing : 28-02-2025 Date of Pronouncement : 04-04-2025 O…

ACIT v. M/s. Shree Pushkar Chemicals (133 Taxmann.com 371) — Cited in 4 Judgments | BharatTax