Castrol India Ltd. v. DCIT

161 Taxmann.com 75High Court2024#22913 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 142(1)Section 144B Section 147 Section 263 Section 37(1)Section 80G Section 10AA

Issues it is cited on

change of opinion section 80 section 143 prescribed company section 14 section 143(3)india total income business document interest

Judgments citing Castrol India Ltd. v. DCIT

Strata Geosystems (India) Private Limited, Mumbai vs. The Principal Commissioner of Income Tax -8, Mumbai

ITA 2447/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Strata Geosystems (India) P. Ltd. Pcit Plot No. A-15/16, Sabnam 6Th Floor House, Central Cross Road B Vs. Aayakar Bhavan Midc, Andheri East M.K. Road Mumbai-400 093. Mumbai-400 020. Pan : Aaics3717K Appellant Respondent

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Leyaqat Ali Aafaqui

Section 135Section 142Section 143Section 143(3)Section 2Section 263Section 37(1)Section 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) Strata Geosystems (India) P. Ltd. PCIT Plot No. A-15/16, Sabnam 6th Floor House, Central Cross Road B Vs. Aayakar Bhavan MIDC, Andheri East M.K. Road Mumbai-400 093. Mumbai-400 020. PAN : AAICS3717K Appellant Respondent Assessee by : Shri Prakash Jotwani Revenue by : Shri Leyaqat Ali Aafaqui Date of Hearing : 08/07/2025 Date of pronouncement : 25/07/2025 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant company challenged the Revision Order…

The Ruby Mills Limited, Mumbai vs. PCIT (Central) - 8, Mumbai

In the result, appeals of the revenue are dismissed

ITA 3035/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) The Ruby Mills Limited Pr. Commissioner Of Income Tax 11Th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [Pan No. Aaact0220G] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 254(1)Section 263Section 263(1)Section 68Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) The Ruby Mills Limited Pr. Commissioner of Income Tax 11th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [PAN No. AAACT0220G] Appellant / Assessee Respondent / Revenue Assessee by Ms. Simran Dhawan & Ravi Ganatra Advocates Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 30.04.2025 Date of hearing 26.06.2025 Date of pronouncement 27.06.2025 Order under section…

ACIT, Mumbai vs. Reliance Industries Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas the cross-objection of the assessee is allowed

ITA 3705/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit, Reliance Industries Ltd., Room No. 559, 5Th Floor, 3Rd Floor Maker Chamber Iv, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Ms. Sanyogita Nagpal, CIT-DR

Section 10ASection 115JSection 144BSection 144CSection 147Section 801B(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2014-15 ACIT, Reliance Industries Ltd., Room No. 559, 5th floor, 3rd floor Maker Chamber IV, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent CO No. 153/MUM/2024 (Arising out of ITA No. 3705/MUM/2024) Assessment Year: 2014-15 Reliance Industries Ltd., ACIT, Circle-3(4), 3rd floor Maker Chamber IV, Room No. 559, 5th floor, Aayakar Nariman Point, S.O. Vs. Bhavan, New…