Brakes India Ltd. (supra) and CRI Pumps (P.) Ltd. v. Asstt. CIT

34 Taxmann.com 123Income Tax Appellate Tribunal2013#11921 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also reported as

58 SOT 154

Sections most often in play

Section 143(1)Section 147Section 148Section 32(1)Section 32(1)(iia)Section 14ASection 41(1)

Issues it is cited on

commissioner (appeals)previous yearcompanyindiatotal incomesection 14

Judgments citing Brakes India Ltd. (supra) and CRI Pumps (P.) Ltd. v. Asstt. CIT

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 , CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 3118/CHNY/2024[2011-12]Status: DisposedITAT Chennai23 Apr 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Sudarmani, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 143(1)Section 32(1)(iia)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3118/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 v. The ACIT, M/s. E I D Parry India Ltd., Circle-1 (LTU), No.234, DARE House, Chennai. NSC Bose Road, Parrys Corner, Chennai-600 001. [PAN: AAACE 0702 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.R. Raghupathy, Addl.CIT Assessee by : Mr.Sudarmani, Advocate : सुनवाईक"तारीख…

ACC LIMITED,MUMBAI vs. DCIT (LTU), MUMBAI

In the result, appeal filed by department is dismissed

ITA 800/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

ASST. COMMISSIONER OF INCOME TAX-3(4), MUMBAI-400005 vs. M/S. ACC LIMITED, MUMBAI-400020

In the result, appeal filed by department is dismissed

ITA 1171/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

HARMONY PLASTICS PVT.LTD., ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIUR

In the result, the appeal of the assessee is allowed

ITA 180/JODH/2019[2015-16]Status: DisposedITAT Jodhpur21 Mar 2023AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Borad180/Jodh/2019 (Assessment Year- 2015-16) M/S. Harmony Plastics Pvt Ltd. V The Acit S F-335-339, Bhamashah Industrial Circle-1 Area, Kaladwas, Udaipur Uddaipur (Appellant) (Respondent) Pan No. Aabch 5399 D

Section 143(3)Section 32Section 32(1)Section 32(1)(iia)Section 32(2)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER 180/Jodh/2019 (ASSESSMENT YEAR- 2015-16) M/s. Harmony Plastics Pvt Ltd. V The ACIT s F-335-339, Bhamashah Industrial Circle-1 Area, Kaladwas, Udaipur Uddaipur (Appellant) (Respondent) PAN NO. AABCH 5399 D Assessee By Shri Amit Kohtari, CA Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 20/03/2023 Date of 21 /03/2023 Pronouncement O R D E R PER: SHRI MANISH BORAD, AM This is an appeal filed by the assessee against the order of the ld. CIT(A)-1, Udaipur dated 15-02-201…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S NATIONAL ENGINEERING INDUSTRIAL LTD

ITAT/70/2022HC Calcutta27 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam

Section 260A

…OD-12 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/70/2022 IA NO: GA/1/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VERSUS M/S. NATIONAL ENGINEERING INDUSTRIAL LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 27th July, 2022 Appearance :- Ms. Smita Das De, Adv. … For Appellant Mr. Asim Choudhury, Adv. Mr. Soham Sen, Adv. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. RAMKRISHNA FORGING LTD

ITAT/49/2020HC Calcutta27 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 27Th July, 2022 Appearance : Mr. Tilak Mitra, Adv., ….For Appellant Mr. S.M. Surana, Adv. Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. …For Respondent The Court : This Appeal Filed By Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 13Th February 2019 Passed By The Income Tax Appellate Tribunal “A” Bench, Kolkata In I.T.(Ss).A. No. 09 (Kol) Of 2017 Relating To The A.Y. 2010-2011.. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :- (I) Whether On The Facts & Circumstances Of The Case, The Provision For Allowing Additional Depreciation Of Remaining 50% Is Allowable In The Subsequent Year I.E. Assessment Year 2010-11, Although The Statute Allowed The Same W.E.F. 01.04.2016 ? (Ii) Whether On The Facts & Circumstances Of The Case, The Learned Income Tax Appellate Tribunal Erred On Facts By Not Appreciating The Legal Provisions That Disallowance Of The Claim Of The Remaining Additional

Section 260ASection 32(1)(iia)

…OD - 8 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/49/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL – 1, KOLKATA VS. RAMKRISHNA FORGING LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 27th July, 2022 Appearance : Mr. Tilak Mitra, Adv., ….for appellant Mr. S.M. Surana, Adv. Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. …for respondent The Court : This appeal filed by revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 13th February 2019 passed by the In…

ASST CIT 8(3)(1), MUMBAI vs. TCPL PACKAGING LTD, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5403/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 Feb 2018AY 2009-10

Bench: Shri C.N. Prasad & Shri A.L. Saini

For Appellant: Shri V. VidyadharFor Respondent: Shri Dinkle Hariya
Section 143(3)Section 32(1)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri C.N. Prasad, Judicial Member and Shri A.L. Saini, Accountant Member ITA Nos. 5403 & 5402/Mum/2016 (Assessment Years: 2009-10 & 2011-12) A C I T - 8(3)(1) M/s. TCPL Packaging Ltd. Room No. 614, Aayakar Bhavan Shiv Smirti, 49 Dr. A.B. Road Vs. M.K. Road, Mumbai 400020 Worli, Mumbai 400018 PAN – AAACT1406E Appellant Respondent Appellant by: Shri V. Vidyadhar Respondent by: Shri Dinkle Hariya Date of Hearing: 22.02.2018 Date of Pronouncement: 23.02.2018 O R D E R Per C.N. Prasad, JM These two appeals are filed by the Revenue against separate…

ASST CIT 8(3)(1), MUMBAI vs. TCPL PACKAGING LTD, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5402/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Feb 2018AY 2011-12

Bench: Shri C.N. Prasad & Shri A.L. Saini

For Appellant: Shri V. VidyadharFor Respondent: Shri Dinkle Hariya
Section 143(3)Section 32(1)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri C.N. Prasad, Judicial Member and Shri A.L. Saini, Accountant Member ITA Nos. 5403 & 5402/Mum/2016 (Assessment Years: 2009-10 & 2011-12) A C I T - 8(3)(1) M/s. TCPL Packaging Ltd. Room No. 614, Aayakar Bhavan Shiv Smirti, 49 Dr. A.B. Road Vs. M.K. Road, Mumbai 400020 Worli, Mumbai 400018 PAN – AAACT1406E Appellant Respondent Appellant by: Shri V. Vidyadhar Respondent by: Shri Dinkle Hariya Date of Hearing: 22.02.2018 Date of Pronouncement: 23.02.2018 O R D E R Per C.N. Prasad, JM These two appeals are filed by the Revenue against separate…

RASHTRIYA CHEMICALS & FERTILIZERS LTD,MUMBAI vs. CIT LTU, MUMBAI

ITA 5160/MUM/2014[2010-11]Status: DisposedITAT Mumbai29 Jun 2016AY 2010-11

Bench: Shri Joginder Singh() & Shri Ashwani Taneja (Acountant Member)

Section 143(3)Section 263Section 32Section 32(1)(iia)

…1 I.T.A. No.5160 /Mum/2014 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI JOGINDER SINGH(JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACOUNTANT MEMBER) I.T.A. No.5160 /Mum/2014 (Assessment year : 2010-11) Rashtriya Chemicals & Fewrtilizers Ltd vs Commissioner of Income-tax, Priyadarshini, Easten Express Highway, LTU, Mumbai Sion, Mumbai-22 PAN :AAACR2831H (Appellant) (Respondent) Appellant by Shri Niraj Sheth Respondent by Shri A.G. Bhatkar Date of hearing : 15-06-2016 Date of pronouncement : 29 -06-2016 O R D E R Per ASHWANI TANEJA, AM This appeal has been filed against the ord…

Brakes India Ltd. (supra) and CRI Pumps (P.) Ltd. v. Asstt. CIT (34 Taxmann.com 123) — Cited in 9 Judgments | BharatTax