Bechtel India (P.) Ltd. v. ACIT

82 Taxmann.com 301High Court2017#18416 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 115JBSection 14ASection 195Section 35(2AB)Section 40(a)(i)Section 92BSection 142(1)Section 37

Issues it is cited on

companyindiabusiness

Judgments citing Bechtel India (P.) Ltd. v. ACIT

ACITLTU-2, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, the appeal filed by the Revenue is partly allowed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 945/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2026AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner Of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – Ltu, Chennai. [Pan: Aaaca4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Ashok Leyland Limited, Income Tax, 1, Sardar Patel Road, Guindy, Large Taxpayer Unit – 2, Chennai. Chennai 600 032. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri Vikram Vijayaraghavan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 05.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Dated 28.12.2017 Passed By The Ld.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – LTU, Chennai. [PAN: AAACA4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE 1 (1), CHENNAI

In the result, the appeal filed by the Revenue is partly allowed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 895/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2026AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner Of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – Ltu, Chennai. [Pan: Aaaca4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Ashok Leyland Limited, Income Tax, 1, Sardar Patel Road, Guindy, Large Taxpayer Unit – 2, Chennai. Chennai 600 032. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri Vikram Vijayaraghavan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 05.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Dated 28.12.2017 Passed By The Ld.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – LTU, Chennai. [PAN: AAACA4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner…

ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI vs. LURGI INDIA INTERNATIONAL SERVICES PRIVATE LIMITED, NEW DELHI

In the result, the appeal of Revenue is dismissed as above

ITA 5826/DEL/2024[2018-19]Status: DisposedITAT Delhi26 Nov 2025AY 2018-19

Bench: allowing carry forward of losses.”

Section 142(1)Section 37Section 79

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.5826/Del/2024, A.Y. 2018-19 Asstt. Commissioner of Vs. Lurgi IndianInternational Income Tax, Circle-13(1), Services Private Limited, Room No. 316A A-24/10 Mohan Coop. C. R. Building, I P Estate, Industrial Estate, Mathura New Delhi Road, New Delhi-110044 PAN: AABCL2352C (Appellant) (Respondent) Appellant by Shri Manish Gupta, Sr. DR Shri Ajay Kumar Arora, Sr. DR Respondent by Shri Tapan Misra, Advocate Shri Shubham Jain, Advocate Date of Hear…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

In the result, the appeal of the assessee is treated as partly allowed

ITA 2884/BANG/2018[2009-10]Status: DisposedITAT Bangalore22 Nov 2021AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh, D.R
Section 10ASection 115JSection 143(3)Section 14ASection 40

…ITA No.2884/Bang/2018 M/s. Infosys BPM Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2009-10 M/s. Infosys BPM Limited JCIT Electronic City Special Range-3 Hosur Road Bengaluru Vs. Bengaluru 560 100 PAN NO :AACCP4478N APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh, D.R. Date of Hearing : 11.11.2021 Date of Pronouncement : 22.11.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed his appeal challen…

VVF (INDIA) LTD.,MUMBAI vs. ASS CIT CIRCLE- 8 (3)(2), MUMBAI

In the result, appeal is allowed

ITA 7834/MUM/2019[2016-17]Status: DisposedITAT Mumbai26 Jul 2021AY 2016-17

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalassessment Year: 2016-17 Vvf (India) Ltd., Acit- Circle (3)(2), Plot 109, Sion Fort Garden, Aayakar Bhavan, M.K. Road, Sion (East), Churchgate, Mumbai - 400022 Vs. Mumbai - 400020 Pan: Aadcv4970G (Appellant) (Respondent) Assessee By : Madhur Aggarwal (Ar) Revenue By : Usha Gaikwad (Dr) Date Of Hearing: 20/05/2021 Date Of Pronouncement: 26/07/2021

For Appellant: Madhur Aggarwal (AR)For Respondent: Usha Gaikwad (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 VVF (India) Ltd., ACIT- Circle (3)(2), Plot 109, Sion Fort Garden, Aayakar Bhavan, M.K. Road, Sion (East), Churchgate, Mumbai - 400022 Vs. Mumbai - 400020 PAN: AADCV4970G (Appellant) (Respondent) Assessee by : Madhur Aggarwal (AR) Revenue by : Usha Gaikwad (DR) Date of Hearing: 20/05/2021 Date of Pronouncement: 26/07/2021 O R D E R PER SAKTIJIT DEY, JM Captioned appeal by the assessee is against the order dated 23.10.2019 of learned…

Bechtel India (P.) Ltd. v. ACIT (82 Taxmann.com 301) — Cited in 5 Judgments | BharatTax