Cairn India Ltd. v. DIT

300 CTR 366High Court2018#24370 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JAASection 143(3)Section 144CSection 144C(10)Section 234BSection 234DSection 32Section 42

Issues it is cited on

section 144(3)section 158asection 35(1)(ii)section 44csection 80ia(8)section 144c(10)section 115jaasection 42section 35(1)section 32(1)(iia)mat creditdepreciation on goodwill

Judgments citing Cairn India Ltd. v. DIT

Joshi Technologies International Inc India Projects, Ahmedabad vs. The ACIT (Int. Taxa-1), Ahmedabad

In the result, all the three appeals filed by the assessee are partly allowed

ITA 81/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…fficer did not appreciate that Section 80IB of the Act does not mandate that for claiming deduction separate books of account should be maintained. The Ld. AR relied upon the decision of the Hon’ble Madras High Court in case of Cairn India Ltd. vs. DIT (2018) 300 CTR 366 (Madras) and decision of the Tribunal in case of ACIT vs. Oil India Ltd. (2019) 179 ITD 455 (Gauhati –Tri.). Moreover, the Assessing Officer has also not considered the submissions of the assessee during the assessment and merely denied deduction under Section 80IB(9) of the Act relying on reasoning provided in previous assessment order. The Ld.…

Joshi Technologies International Inc India Projects, Ahmedabad vs. The ACIT (Int. Taxa-1), Ahmedabad

In the result, all the three appeals filed by the assessee are partly allowed

ITA 80/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…fficer did not appreciate that Section 80IB of the Act does not mandate that for claiming deduction separate books of account should be maintained. The Ld. AR relied upon the decision of the Hon’ble Madras High Court in case of Cairn India Ltd. vs. DIT (2018) 300 CTR 366 (Madras) and decision of the Tribunal in case of ACIT vs. Oil India Ltd. (2019) 179 ITD 455 (Gauhati –Tri.). Moreover, the Assessing Officer has also not considered the submissions of the assessee during the assessment and merely denied deduction under Section 80IB(9) of the Act relying on reasoning provided in previous assessment order. The Ld.…

Joshi Technologies International Inc India Projects, Ahmedabad vs. Assistant Commissioner of Income Tax, Circle(Int.Taxn.)-1, Ahmedabad

In the result, all the three appeals filed by the assessee are partly allowed

ITA 244/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…fficer did not appreciate that Section 80IB of the Act does not mandate that for claiming deduction separate books of account should be maintained. The Ld. AR relied upon the decision of the Hon’ble Madras High Court in case of Cairn India Ltd. vs. DIT (2018) 300 CTR 366 (Madras) and decision of the Tribunal in case of ACIT vs. Oil India Ltd. (2019) 179 ITD 455 (Gauhati –Tri.). Moreover, the Assessing Officer has also not considered the submissions of the assessee during the assessment and merely denied deduction under Section 80IB(9) of the Act relying on reasoning provided in previous assessment order. The Ld.…

Cairn India Ltd. v. DIT (300 CTR 366) — Cited in 3 Judgments | BharatTax