(Allahabad)\n3. CIT v. U.P. Rajkiya Nirman Nigam Ltd.

47 Taxmann.com 55High Court2014#17972 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 147 Section 148 Section 28(i)Section 36(1)(vii)Section 37 Section 70 Section 71 Section 801A(5)

Issues it is cited on

section 36(1)(vii)enduring benefit revenue expenditure capital expenditure previous year transfer company section 250 section 14 india business document

Judgments citing (Allahabad)\n3. CIT v. U.P. Rajkiya Nirman Nigam Ltd.

Brahm Precision Materials Pvt. Ltd., Aurangabad vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi

In the result, appeal of the assessee for A

ITA 425/PUN/2025[2020-21]Status: DisposedITAT Pune13 Oct 2025AY 2020-21

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1183/Pun/2023 And

Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1183/PUN/2023 and ITA No.425/PUN/2025 Assessment Years : 2018-19 and 2020-21 Brahm Precision Materials Pvt. Ltd., K-221, MIDC, Waluj, Aurangabad – 431 136 Maharashtra PAN : AAPCS8797IL Appellant Appellant by Respondent by Date of hearing Date of pronouncement : Shri Hari Krishan : Shri Amol Khairnar & Shri Ramnath P. Murkunde : 07.08.2025 : 13.10.2025 CIT(A)/NFAC, Vs. Delhi Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The cap…

Brahm Precision Materials Pvt Ltd, Aurangabad vs. CIT(A), National Faceless Appeal Centre (NFAC) Delhi

In the result, appeal of the assessee for A

ITA 1183/PUN/2023[2018-19]Status: DisposedITAT Pune13 Oct 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1183/Pun/2023 And

Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1183/PUN/2023 and ITA No.425/PUN/2025 Assessment Years : 2018-19 and 2020-21 Brahm Precision Materials Pvt. Ltd., K-221, MIDC, Waluj, Aurangabad – 431 136 Maharashtra PAN : AAPCS8797IL Appellant Appellant by Respondent by Date of hearing Date of pronouncement CIT(A)/NFAC, Vs. Delhi Respondent Shri Hari Krishan Shri Amol Khairnar & Shri Ramnath P. Murkunde 07.08.2025 13.10.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appe…

Titan Company Limited, Hosur vs. Assistant Commissioner of Income Tax - Ltu 2 (Ic), Chennai

In the result the appeal raised by the assessee is partly allowed

ITA 1742/CHNY/2024[2011- 12]Status: DisposedITAT Chennai04 Dec 2024

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1742/Chny/2024 निर्धारण वर्ा /Assessment Years: 2011-12 Titan Company Limited, Assistant Commissioner Of No.3, Sipcot Industrial Complex, Income Tax, Hosur, Krishnagiri, Ltu-2, Tamil Nadu-635126 Chennai [Pan: Aaact5131A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Abhay Kumar, C.A अपीलार्थी की ओर से/ Assessee By : Ms.Komali Krishna, Cit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 10.09.2024 घोषणा की तारीख /Date Of Pronouncement : 04.12.2024

For Appellant: Ms.Komali Krishna, CIT

Section 147Section 250Section 80Section 80C(2)(a)Section 80I

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री यस यस विश्िनेत्र रवि, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1742/Chny/2024 निर्धारण वर्ा /Assessment Years: 2011-12 Titan Company Limited, Assistant Commissioner of No.3, SIPCOT Industrial Complex, Income Tax, Hosur, Krishnagiri, LTU-2, Tamil Nadu-635126 Chennai [PAN: AAACT5131A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Abhay Kumar, C.A अपीलार्थी की ओर से/ Assessee by…

Titan Industries Limited, Hosur vs. JCIT, Chennai

The appeal stands partly allowed in terms of our above order

ITA 2239/CHNY/2012[2008-09]Status: DisposedITAT Chennai09 Sept 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Suryanarayana (Sr. Advocate) for Ms. Manasa Ananthan (Advocate) - Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) –Ld. DR

Section 143(3)Section 14ASection 92A(1)

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2239/Chny/2012 (िनधा"रण वष" / Assessment Year: 2008-09) Titan Company Ltd. JCIT, बनाम/ (earlier Titan Industries Ltd) Range-III, Number 3, SIPCOT Industrial Complex, Chennai. Vs. Hosur, Krishnagiri (TN) -635 126. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACT-5131-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appella…

Kokuyo Camlin Ltd, Mumbai vs. Asst CIT 10(1)(2), Mumbai

In the result, appeal of the assessee is allowed for statistical purpose

ITA 5190/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Oct 2019AY 2014-15

Bench: Shri R.C. Sharma & Shri Pawan Singhkokuyo Camlin Limited Acit -10(1)(2) 48/2, Hilton House, Central Road, Aayakar Bhawan, Midc, Andheri (E), Vs. M. K. Road, Mumbai-400093. Mumbai-400020. Pan: Aaacc1647E Appellant Respondent

For Appellant: Shri Rajesh S. Athavale with Ms. Ruchira Parekh (AR)For Respondent: Shri Manoj Kumar Singh (DR)

Section 143(3)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER Kokuyo Camlin Limited ACIT -10(1)(2) 48/2, Hilton House, Central Road, Aayakar Bhawan, MIDC, Andheri (E), Vs. M. K. Road, Mumbai-400093. Mumbai-400020. PAN: AAACC1647E Appellant Respondent Appellant by : Shri Rajesh S. Athavale with Ms. Ruchira Parekh (AR) Respondent by : Shri Manoj Kumar Singh (DR) Date of Hearing : 29.08.2019 Date of Pronouncement : 04.10.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is dire…