How many judgments cite Berger Paints India Ltd. v. CIT?

181 judgments on BharatTax cite Berger Paints India Ltd. v. CIT (266 ITR 99), spanning 2006 to 2026.

Which sections of the Income Tax Act does Berger Paints India Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 251(2), Section 69A, Section 142(1).

Berger Paints India Ltd. v. CIT

266 ITR 99Supreme Court of India2004#530 most cited

What is Berger Paints India Ltd. v. CIT authority for?

The Revenue cannot take a conflicting stand from what it had earlier accepted in a previous assessment year without compelling justification. This principle of consistency applies to various issues, including the treatment of customs duty in closing inventory.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 367,359 Indian tax judgments — from 2006 to 2026.

Also referred to as

Berger Paints India Ltd. v. CIT · 266 ITR 99 · rule of consistency · Revenue conflicting stand · Section 147 reassessment · customs duty in closing inventory · accepted position · Section 143(3) assessment · arbitrary reassessments · consistency in tax assessment

Also reported as

135 Taxmann 586258 CTR 329

Sections most often in play

Section 143(3)Section 147 Section 148 Section 251(2)Section 69A Section 142(1)Section 22 Section 255(4)

Read the full judgment

Issues it is cited on

put to use section 92b rule of consistency most appropriate method section 92ca(3)arm's length price section 40a(3)mercantile system of accounting permanent establishment section 43b section 40a transfer pricing adjustment

Judgments citing Berger Paints India Ltd. v. CIT

Sandvik Asia Ltd vs. Commnr.of Income Tax-I, Pune

In the result, the appeals stand allowed

C.A. No.-001337-001340 - 2005Supreme Court27 Jan 2006

For Respondent: Commissioner of Income Tax-I, Pune & Ors

Section 214Section 264

…ed the following decisions in support of his contention. 1. D.J. Works vs. Deputy Commissioner of Income-Tax, 195 ITR 227 2. Commissioner of Income-Tax vs. Narendra Doshi, 254 ITR 606 3. Berger Paints India Ltd. Vs. Commissioner of Income-Tax, 266 ITR 99 4. Union of India & Ors. Vs. Kaumudini Narayan Dalal & Anr., 249 ITR 219 5. Commissioner of Income-Tax vs. Shivsagar Estate, 257 ITR 59 6. Chimanlal S. Patel vs. Commissioner of Income-Tax & Anr., 210 ITR 419 7. Jwala Prasad Sikaria & Ors. Vs. Commissioner of Income-tax & Ors., 175 ITR 535 at 539 8. Commissioner of Income…