Bharat Earth Movers Ltd. v. CIT (

189 Taxmann 422High Court#15168 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 35(2AB)Section 37(1)Section 40(a)(i)Section 115JBSection 143(3)Section 144CSection 31(i)Section 32(1)(iia)

Judgments citing Bharat Earth Movers Ltd. v. CIT (

M/S.Apollo Tyres Ltd, Cochin vs. The Principal Commissioner of Incometax, Cochin

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…Taxman 82 (Bom HC) iii. CIT vs. Industrial Engineering Projects (P.) Ltd. [1993] 202 IATR 1014 (Delhi) iv. DLF Commercial Project Corporation 379 ITR 538 (Delhi) v. Tejaji Farasram Kharawalla Ltd. [1968] 67 ITR 95 (SC) vi. DECTA 237 ITR 190 AAR vii. ABB Ltd. 189 Taxmann 422 viii. Ernst and Young Ltd. 49 taxmann.com 386 (Kolkata ITAT) 13. We carefully considered the submissions made by the appellant. On mere perusal of the assessment order, it would reveal that the disallowance u/s. 40(a)(i) was made by the AO solely for the reason of non-deduction of tax at source on payments made to foreign AE. The AO was of th…

M/S. Denso India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee is partly allowed for statistical purpose

ITA 1078/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Nov 2020AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Denso India Pvt. Ltd. Vs Dcit B-1/D4, Ground Floor, Circle-7(1) Mohan Cooperative Industrial New Delhi Estate, Mathura Road New Delhi (Respondent) Aaacd4255F (Appellant) Appellant By Sh. Ravi Sharma, Adv & Sh. Anubhav Rastogi, Adv Respondent By Sh. Surendar Pal, Cit Dr Date Of Hearing 01.09.2020 Date Of Pronouncement 23.11.2020

Section 144Section 254Section 92CSection 92D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Denso India Pvt. Ltd. Vs DCIT B-1/D4, Ground Floor, Circle-7(1) Mohan Cooperative Industrial New Delhi Estate, Mathura Road New Delhi (RESPONDENT) AAACD4255F (APPELLANT) Appellant by Sh. Ravi Sharma, Adv & Sh. Anubhav Rastogi, Adv Respondent by Sh. Surendar Pal, CIT DR Date of Hearing 01.09.2020 Date of Pronouncement 23.11.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 27/11/2015 p…

H.J. Heinz Company, Usa, Mumbai vs. ACIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER H. J. Heinz Company, USA Vs ADIT 7th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi AACCH2144P (RESPONDENT) (APPELLANT) H. J. Heinz Company, USA Vs ACIT 7th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room NO. 410, 4th Floor, E- AACCH2144P Z Block, Pratyaksh Kar (APPELLANT) Bhawan New Delhi (RESPONDENT) Appellant by Sh. Salil Kapoor, Adv, Ms. Soumya Singh, Adv, Ms. Ananya Kapoor, Adv…

H.J. Heinz Company, Usa, Mumbai vs. ADIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 6252/DEL/2012[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER H. J. Heinz Company, USA Vs ADIT 7th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi AACCH2144P (RESPONDENT) (APPELLANT) H. J. Heinz Company, USA Vs ACIT 7th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room NO. 410, 4th Floor, E- AACCH2144P Z Block, Pratyaksh Kar (APPELLANT) Bhawan New Delhi (RESPONDENT) Appellant by Sh. Salil Kapoor, Adv, Ms. Soumya Singh, Adv, Ms. Ananya Kapoor, Adv…

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 115/KOL/2016[2009-2010]Status: DisposedITAT Kolkata03 May 2019AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 43B

…1 ITA Nos. 114-115/Kol/2016 Mcleod Russel India Ltd., AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 114-115/Kol/2016 Assessment Years: 2008-09 & 2009-10 Deputy Commissioner of Income-tax, Vs. M/s. Mcleod Russel India Ltd. Circle-4(1), Kolkata (PAN: AAACE6918J) Appellant Respondent Date of Hearing 06.03.2019 Date of Pronouncement 03.05.2019 For the Appellant Shri A. K. Singh, CIT, DR For the Respondent Shri D. S.…

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 114/KOL/2016[2008-09]Status: DisposedITAT Kolkata03 May 2019AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 43B

…1 ITA Nos. 114-115/Kol/2016 Mcleod Russel India Ltd., AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 114-115/Kol/2016 Assessment Years: 2008-09 & 2009-10 Deputy Commissioner of Income-tax, Vs. M/s. Mcleod Russel India Ltd. Circle-4(1), Kolkata (PAN: AAACE6918J) Appellant Respondent Date of Hearing 06.03.2019 Date of Pronouncement 03.05.2019 For the Appellant Shri A. K. Singh, CIT, DR For the Respondent Shri D. S.…

Bharat Earth Movers Ltd. v. CIT ( (189 Taxmann 422) — Cited in 6 Judgments | BharatTax