Blue Dart Express Limited v. JCIT

75 ITD 414Income Tax Appellate Tribunal2000#11785 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Judgments citing Blue Dart Express Limited v. JCIT

Solvay S A, Mumbai vs. The Deputy Commissioner of Income Tax International Tax Circle 4(2)(2), Mumbai

In the result, the appeal is partly allowed

ITA 2071/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Oct 2025AY 2022-23

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Respondent: Shri Vijay Mehta
Section 143(3)Section 9(1)(vii)

…ith a view to bring the services provided by the assessee within the fold of "technical services". In reaching this conclusion the learned CIT(A) also relied on the order passed by the Mumbai bench of the Tribunal in Blue Dart Express Limited Vs. JCIT [(2000) 75 ITD 414 (Mum.)]. Let us examine the facts of that case. The assessee there claimed deduction u/s 80-O in respect of its foreign exchange earnings for rendering technical / professional services to a US Multi International company. During the course of assessment proceedings, the A.O. required the assessee to furnish the nature of services rendered and als…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…on P. Ltd., AY: 2014-15 to 2021-22 g) In G.M. Mittal Stainless Steel (P) Ltd. (2003) 179 CTR (SC) 553 : (2003) 263 ITR 255 (SC) h) Usha Martin Industries Ltd. vs. DC (03) 86 ITD 261 -It was held by the Kolkata , I T A T, i) BLUE DART EXPRESS LTD. VS JC (00) 75 ITD 414 j) The Gujarat High Court rejected the Departmental reference in CIT vs. Mehsana District Co-op. Milk Producers Union Ltd. (2003) 184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Cour…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…on P. Ltd., AY: 2014-15 to 2021-22 g) In G.M. Mittal Stainless Steel (P) Ltd. (2003) 179 CTR (SC) 553 : (2003) 263 ITR 255 (SC) h) Usha Martin Industries Ltd. vs. DC (03) 86 ITD 261 -It was held by the Kolkata , I T A T, i) BLUE DART EXPRESS LTD. VS JC (00) 75 ITD 414 j) The Gujarat High Court rejected the Departmental reference in CIT vs. Mehsana District Co-op. Milk Producers Union Ltd. (2003) 184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Cour…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…on P. Ltd., AY: 2014-15 to 2021-22 g) In G.M. Mittal Stainless Steel (P) Ltd. (2003) 179 CTR (SC) 553 : (2003) 263 ITR 255 (SC) h) Usha Martin Industries Ltd. vs. DC (03) 86 ITD 261 -It was held by the Kolkata , I T A T, i) BLUE DART EXPRESS LTD. VS JC (00) 75 ITD 414 j) The Gujarat High Court rejected the Departmental reference in CIT vs. Mehsana District Co-op. Milk Producers Union Ltd. (2003) 184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Cour…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…on P. Ltd., AY: 2014-15 to 2021-22 g) In G.M. Mittal Stainless Steel (P) Ltd. (2003) 179 CTR (SC) 553 : (2003) 263 ITR 255 (SC) h) Usha Martin Industries Ltd. vs. DC (03) 86 ITD 261 -It was held by the Kolkata , I T A T, i) BLUE DART EXPRESS LTD. VS JC (00) 75 ITD 414 j) The Gujarat High Court rejected the Departmental reference in CIT vs. Mehsana District Co-op. Milk Producers Union Ltd. (2003) 184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Cour…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…on P. Ltd., AY: 2014-15 to 2021-22 g) In G.M. Mittal Stainless Steel (P) Ltd. (2003) 179 CTR (SC) 553 : (2003) 263 ITR 255 (SC) h) Usha Martin Industries Ltd. vs. DC (03) 86 ITD 261 -It was held by the Kolkata , I T A T, i) BLUE DART EXPRESS LTD. VS JC (00) 75 ITD 414 j) The Gujarat High Court rejected the Departmental reference in CIT vs. Mehsana District Co-op. Milk Producers Union Ltd. (2003) 184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Cour…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…on P. Ltd., AY: 2014-15 to 2021-22 g) In G.M. Mittal Stainless Steel (P) Ltd. (2003) 179 CTR (SC) 553 : (2003) 263 ITR 255 (SC) h) Usha Martin Industries Ltd. vs. DC (03) 86 ITD 261 -It was held by the Kolkata , I T A T, i) BLUE DART EXPRESS LTD. VS JC (00) 75 ITD 414 j) The Gujarat High Court rejected the Departmental reference in CIT vs. Mehsana District Co-op. Milk Producers Union Ltd. (2003) 184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Cour…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT (Central), Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…on P. Ltd., AY: 2014-15 to 2021-22 g) In G.M. Mittal Stainless Steel (P) Ltd. (2003) 179 CTR (SC) 553 : (2003) 263 ITR 255 (SC) h) Usha Martin Industries Ltd. vs. DC (03) 86 ITD 261 -It was held by the Kolkata , I T A T, i) BLUE DART EXPRESS LTD. VS JC (00) 75 ITD 414 j) The Gujarat High Court rejected the Departmental reference in CIT vs. Mehsana District Co-op. Milk Producers Union Ltd. (2003) 184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Cour…

Privilege Industries Ltd., Mumbai vs. Pr. CIT - 14, Mumbai

In the result, appeal is dismissed

ITA 3317/MUM/2019[2014-15]Status: DisposedITAT Mumbai26 Jul 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Pr. Commissioner Of Income Tax– M/S Privilege Industries Ltd. 14 3Rd Floor, Dheeraj Arma, Anant Room No. 415, Vs. Kanekar Marg, 4Th Floor, Aayakar Bhavan, Bandra (E), Mumbai-400 051 Maharshi Karve Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaecs6532N

For Appellant: Mr. Nimesh Thar, ARFor Respondent: Mr. Sanjay V. Deshmukh, DR
Section 143(3)Section 14ASection 263Section 56(2)(viib)

…exercised for directing a full enquiry to merely find out if the earlier view taken is erroneous particularly when a view is already taken after enquiry. AR further relied upon the decision of the coordinate bench in case of blue Dart express Ltd versus JCIT 75 ITD 414, honourable Delhi High Court in case of associated food products 280 ITR 377, honourable Andhra Pradesh High Court in 114 ITR 404 and Hon. Bombay High Court in case of CIT versus Gopal purohit 228 CTR 582. He further submitted that the AO has held that the method of valuation of share is correct and accepted accordingly this is one of the possible…

Blue Dart Express Limited v. JCIT (75 ITD 414) — Cited in 9 Judgments | BharatTax