Bajaj International (P) Ltd. v. DCIT

262 ITD 278Income Tax Appellate Tribunal#20189 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

illegal paymentsection 80hhc(3)explanation to section 37section 80hsection 80hhcsection 80hhcomputer softwareprofits and gains of business or professionbook profitspenalty u/s 271(1)(c)section 115jliable to tax

Judgments citing Bajaj International (P) Ltd. v. DCIT

United Phosporus Ltd ( Now Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 8387/MUM/2011[2002-03]Status: DisposedITAT Mumbai13 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…nsactions entered by the assessee in terms of oil for food programme in Iraq, which are similar to the following cases in which the various courts have decided in favour of the assessee’s and relied on these case laws: a) Bajaj International (P) Ltd v. DCIT (262 ITD 278) (Mum) b) Metro Exports Pvt Ltd v. ACIT (ITA No. 2026/Mum/2008) (Unreported) c) CIT v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SO…

United Phosphorus Ltd ( Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 8375/MUM/2011[2001-02]Status: DisposedITAT Mumbai13 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…nsactions entered by the assessee in terms of oil for food programme in Iraq, which are similar to the following cases in which the various courts have decided in favour of the assessee’s and relied on these case laws: a) Bajaj International (P) Ltd v. DCIT (262 ITD 278) (Mum) b) Metro Exports Pvt Ltd v. ACIT (ITA No. 2026/Mum/2008) (Unreported) c) CIT v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SO…

United Phosphorus Ltd ( Now Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2516/MUM/2010[2002-03]Status: DisposedITAT Mumbai13 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…nsactions entered by the assessee in terms of oil for food programme in Iraq, which are similar to the following cases in which the various courts have decided in favour of the assessee’s and relied on these case laws: a) Bajaj International (P) Ltd v. DCIT (262 ITD 278) (Mum) b) Metro Exports Pvt Ltd v. ACIT (ITA No. 2026/Mum/2008) (Unreported) c) CIT v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SO…

United Phosphorus Ltd (Know Known As Uniphos Enterprises Ltd), Mumbai vs. ACIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3251/MUM/2009[2001-02]Status: DisposedITAT Mumbai13 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…nsactions entered by the assessee in terms of oil for food programme in Iraq, which are similar to the following cases in which the various courts have decided in favour of the assessee’s and relied on these case laws: a) Bajaj International (P) Ltd v. DCIT (262 ITD 278) (Mum) b) Metro Exports Pvt Ltd v. ACIT (ITA No. 2026/Mum/2008) (Unreported) c) CIT v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SO…

Bajaj International (P) Ltd. v. DCIT (262 ITD 278) — Cited in 4 Judgments | BharatTax