Which sections of the Income Tax Act does Aditya Birla Mincas Worldwide Ltd. v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 115JB, Section 143(3), Section 144, Section 2(24)(x), Section 234B, Section 234C.

Aditya Birla Mincas Worldwide Ltd. v. Dy. CIT

Q: How many judgments cite Aditya Birla Mincas Worldwide Ltd. v. Dy. CIT?

25 judgments on BharatTax cite Aditya Birla Mincas Worldwide Ltd. v. Dy. CIT (56 Taxmann.com 317), spanning 2016 to 2025.

56 Taxmann.com 317Income Tax Appellate Tribunal2015#4729 most cited

What is Aditya Birla Mincas Worldwide Ltd. v. Dy. CIT authority for?

A guarantee commission was fixed at 0.50% even when the transaction was not classified as international.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Aditya Birla Mincas Worldwide Ltd. v. Dy. CIT · guarantee commission · 0.50% · international transaction · ITAT

Also reported as

69 SOT 18

Sections most often in play

Section 115JB Section 143(3)Section 144 Section 2(24)(x)Section 234B Section 234C Section 32(1)Section 36(1)(va)

Issues it is cited on

goodwill arising on amalgamation section 43(6)(c)section 36(l)(va)section 92b(1)section 2(11)minimum alternate tax section 43(6)opening wdv transferor company depreciation on goodwill section 55 section 32(1)(ii)

Judgments citing Aditya Birla Mincas Worldwide Ltd. v. Dy. CIT

M/S. Agrawal Coal Corporation P. Ltd., Indore vs. The DCIT -Circle 1(1), Indore

ITA 602/IND/2015[2010-11]Status: DisposedITAT Indore08 Mar 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ T.P.A. Nos. 607 & 622/Ind/2015 "नधा"रण वष" /A. Ys.: 2009-10 and 2010-11 Dy. CIT- 1(1), M/s. Agrawal Coal Indore. Vs. Corporation Private Limited, Indore. अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ T.P.A. Nos. 601 & 602/Ind/2015 "नधा"रण वष" /A. Ys.: 2009-10 and 2010-11 M/s. Agrawal Coal Dy. CIT-1(1), Vs. Corporation Private Indore. Limited, Indore. अपीलाथ"…

M/S. Agrawal Coal Corporation P. Ltd., Indore vs. The DCIT Range 1(1), Indore

ITA 601/IND/2015[2009-10]Status: DisposedITAT Indore08 Mar 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri O.P. Meena

Videocon Industries Ltd, Mumbai vs. DCIT RG 3(3)(2), Mumbai

In the result assessee’s appeal is partly allowed

ITA 1310/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Feb 2017AY 2011-12

Bench: Shri R.C. Sharma & Shri Amit Shuklaassessment Year: 2011-12

For Appellant: Shri Arvind Sonde, A.RFor Respondent: Shri N.K. Chand, D.R

Section 115JSection 143(3)Section 144C(5)Section 14ASection 234BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Videcon Industries The Deputy Commissioner Ltd.,171-C, Mittal Court, of Income Tax, Range Vs. Nariman Point, 3(3)(2), Aayakar Bhavan, Mumbai – 400 021 M.K. Road, PAN: AABCV4012H Mumbai-400 020 (Appellant) (Respondent) Present for: Assessee by : Shri Arvind Sonde, A.R. Revenue by : Shri N.K. Chand, D.R. Date of Hearing : 17.01.2017 Date of Pronouncement: 24.02.2017 O R D E R Per Amit Shukla, Judicial Member: The aforesaid appeal has b…

Taurian Iron & Steel Co. P.Ltd, Mumbai vs. Addl CIT RG 4(3), Mumbai

In the result, appeal of the assessee is partly allowed, in terms indicated hereinabove

ITA 5920/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

For Appellant: Shri K.B.DesaiFor Respondent: Shri N.K.Chand

Section 143(3)Section 250(6)

…to re-characterize the transaction unless the same is shown to be sham or bogus transaction. , therein relied on a host of orders of different benches of the Tribunal, as under:- (i). Bharti Airtel India Vs. ACIT (63 SOT 113)(Del) (ii). Aditya Birla Vs. DCIT (69 SOT 18)(Mum) (iii) Allcargo Global Logistics Ltd.Vs. ACIT (150 ITD 651 )(Mum) (iv) Parle Biscuits (P) Ltd. Vs. DCIT (46 taxmann.coml 1)(Mum) (v). Vijay Electricals Ltd. Addl. CIT (60 SOT 77)(Hyd) (vi). Micro Inks Ltd. Vs. ACIT (144 ITD 610)(Ahd) (vii).Prithvi Information Solutions Ltd. Vs. ACIT (49 Taxmann.com 176)(Hyd). (viii).Hill Country Properties Ltd…

Thomas Cook (India) Ltd, Mumbai vs. Addl CIT 1(3), Mumbai

ITA 1261/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2016AY 2009-10

Bench: S/Sh.Rajendra & C.N. Prasadआयकर अपील सं आयकर अपील सं././././I.T.A./ 1261 & 1238/Mum/2015, आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 & 2010-11 वष" Thomas Cook (India) Limited Dcit-1 (3)(2) Thomas Cook Building Mumbai. Vs. Dr. D.N. Road, Fort,Mumbai-400 001. Pan:Aaact 4050 C (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri N.K. Chand-Cit Assessee By: Shri Madhur Agarwal सुनवाई की तारीख / Date Of Hearing: 04.05.2016 घोषणा की तारीख / Date Of Pronouncement: 31.05.2016 आयकर अिधिनयम,1961 की धारा 254(1)के अ"ग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद" राजे" के अनुसार Per Rajendra, Am- Challenging The Orders Dated 08.12.2014 & 24.12.2014 Of Cit(A)-58 & Of The Assesssing Officer(Ao),The Assessee Has Filed The Appeals For The Above Mentioned Two Assessment Years(Ay.S.).Assessee-Company, Engaged In The Business Of Tour Operator,Travel Agent & Is Also An Authorised Dealer In Foreign Exchange.The Details Of Filing Of Returns,Returned Incomes,Assessed Incomes Etc.Can Be Summarised As Under: A.Y. Roi Filed On Returned Assessment Assessed Dt. Of Orders Of Income(Rs.) Dt. Income(Rs.) Cit(A)/Ao 2009-10 30.09.2009 44,28,33,999/- 28/03/2013 46,8432,558/- 08.12.2014 2010-11 30.09.2010 37,15,77,109/- 16/01/2015 57,86,82,443/- 16.01.2015

For Appellant: Shri Madhur AgarwalFor Respondent: Shri N.K. Chand-CIT

Section 254(1)Section 92C

…आयकर अपीलीय अिधकरण, मुंबई “केकेकेके” खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं सी सी. एन एन. "साद "साद,"याियक "याियक सद"य सद"य के सम" के सम" सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं सी सी एन एन "साद "साद "याियक "याियक सद"य सद"य के सम" के सम" Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर अपील सं आयकर अपील सं././././I.T.A./ 1261 & 1238/Mum/2015, आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 & 2010-11 वष" Thomas Cook (India) Limited DCIT-1 (3)(2) Thomas Cook Bu…