Bharatiya International Limited v. DCIT

158 Taxmann.com 239High Court2024#16913 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 80IA Section 32(1)(iia)Section 37(1)Section 80JJAA Section 2(11)Section 24 Section 32 Section 32(1)(iii)

Issues it is cited on

section 41(2)section 36(1)(v)section 43(6)(c)approved gratuity fund section 2(11)section 43(6)section 40(a)(ii)interest on refund slump sale commercial rights section 36(1)(iv)written down value

Judgments citing Bharatiya International Limited v. DCIT

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

The appeal is allowed

ITA 1561/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Dec 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar / Ms SukanyaFor Respondent: Shri Arun Kanti Datta, CIT-DR

Section 153CSection 250Section 43BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1056/Mum/2018 (Assessment Year: 2011-12) M/s Grasim Industries Ltd., DCIT, CC-1(4), Corporate Finance Division, Room No. 902, Old CGO Building, 9th Floor, M.K. Road, A2, Aditya Birla Centre, Vs. S.K. Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. PAN: AAACG4464B Assessee) : Revenue) I.T.A. No. 1561/Mum/2018 (Assessment Year: 2011-12) JCIT, CC-1(4), M/s Grasim Industries Ltd., A-Wing, 2nd Floor, Room No. 902, Old CGO Building, 9th Floor, M.K. Road, Aditya Birla Centre, Vs. Mumb…

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR. - 1(4), MUMBAI

The appeal is allowed

ITA 1056/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Dec 2025AY 2011-12

Section 153CSection 250Section 43BSection 80I

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT &\nMS PADMAVATHY S, AM\nI.T.A. No. 1056/Mum/2018\n(Assessment Year: 2011-12)\nM/s Grasim Industries Ltd.,\nCorporate Finance Division,\nA2, Aditya Birla Centre,\nS.K. Ahire Marg, Worli,\nMumbai-400030.\nPAN: AAACG4464B\nVs.\nDCIT, CC-1(4),\nRoom No. 902, Old CGO Building,\n9th Floor, M.K. Road,\nMumbai-400020.\nAssessee)\n:\nRevenue)\nI.T.A. No. 1561/Mum/2018\n(Assessment Year: 2011-12)\nJCIT, CC-1(4),\nRoom No. 902, Old CGO Building,\n9th Floor, M.K. Road,\nMumbai-400020.\nVs.\nM/s Grasim Ind…

GRASIM INDUSTRIES LTD.,MUMBAI vs. DCIT CENT. CIR. 1(4), MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2224/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 May 2025AY 2009-10

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am M/S Grasim Industries Ltd. Dcit, (Corporate Finance Division) Central Circle 1(4), A-2, Aditya Birla Centre, Vs. Room No. 902, S.K. Ahire Marg, Worli, Old Cgo Building, Mumbai - 400030 Mumbai-400020 (Appellant) : (Respondent) Pan No. Aaacg 4464B Dcit, M/S Grasim Industries Ltd. Central Circle 1(4), (Corporate Finance Division) Room No. 902, A-2, Aditya Birla Centre, Old Cgo Building, Vs. S.K. Ahire Marg, Worli, Mumbai-400020 Mumbai - 400030 Appellant By : Shri J.D. Mistri, Sr. Advocate, Shri Madhur Agarwal & Respondent By : Shri Dr. Kishor Dhule, Cit(Dr) (Appellant) (Respondent)

For Appellant: Shri J.D. Mistri, Sr. AdvocateFor Respondent: Shri Dr. Kishor Dhule, CIT(DR)

Section 37(1)Section 40Section 80I

…` IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI N.K. BILLAIYA, AM M/s Grasim Industries Ltd. DCIT, (Corporate Finance Division) Central Circle 1(4), A-2, Aditya Birla Centre, Vs. Room No. 902, S.K. Ahire Marg, Worli, Old CGO Building, Mumbai - 400030 Mumbai-400020 (Appellant) : (Respondent) PAN NO. AAACG 4464B DCIT, M/s Grasim Industries Ltd. Central Circle 1(4), (Corporate Finance Division) Room No. 902, A-2, Aditya Birla Centre, Old CGO Building, Vs. S.K. Ahire Marg, Worli, Mumbai-400020 Mumbai - 400030 Appellant by : Shri J.D. Mistri, Sr. Advocate, Shri Madhur Ag…

ACIT 6(3), MUMBAI vs. GRASIM INDUSTIRES LTD, MUMBAI

In the result Revenue's appeal is dismissed

ITA 6758/MUM/2011[2008-09]Status: DisposedITAT Mumbai21 May 2025AY 2008-09

Section 36(1)(va)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VP AND SHRI N.K. BILLAIYA, AM\n\nITA No. 5982/Mum/2011\n(Assessment Year: 2008-09)\nGrasim Industries Ltd.\n(Corporate Finance Division)\nA-2, Aditya Birla Centre,\nS.K. Ahire Marg, Worli,\nMumbai - 400030\n(Appellant)\nPAN NO. AAACG 4464B\nVs.\nAsst. CIT,\nCircle 6(3),\n5th Floor, Room No.522,\nAayakar Bhavan,\nMumbai.\n(Respondent)\n\nITA No. 6758/Mum/2011\n(Assessment Year: 2008-09)\nACIT,\nCircle-6(3),\nMumbai\nGrasim Industries Ltd.\nAditya Birla Centre,\n'A' Wing, 2nd Floor,\nS.K. Ahire Marg, Worli,\nMumbai-…

AIR INDIA LIMITED,MUMBAI vs. ACIT CIRCLE 5(1)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 5632/MUM/2024[2017-18]Status: DisposedITAT Mumbai18 Dec 2024AY 2017-18

Bench: Shri.Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ram Krishn Kedia (SR DR)

Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI.NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.5632/Mum/2024 (Assessment Year: 2017-18) Air India Limited vs Assistant Commissioner of Income Block-4, Vatika One On One, Tax, Circle 5(1)(1), Mumbai RoomNo.568, 5th Floor, Aayakar Sector-16, NH-48, Industrial Estate, Gurgaon-122 007 Bhavan, Maharishi Karve Road, PAN : AACCN6194P Mumbai-400 020 APPLICANT RESPONDENT Assessee by : Shri Madhur Agarwal Respondent by : Shri Ram Krishn Kedia (SR DR) Date of hearing : 12/12/2024 Date of pronounceme…