Cheil India (P.) Ltd. v. DCIT

169 Taxmann.com 507High Court2024#15059 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 144B Section 80G Section 143(3)Section 37(1)Section 144C(13)Section 192 Section 234A Section 37

Issues it is cited on

section 80g(2)section 135 csr expenditure section 30 arm's length price transfer pricing adjustment section 80g section 37(1)draft assessment order section 80 section 144b section 37

Judgments citing Cheil India (P.) Ltd. v. DCIT

Triveni Turbine Ltd, Noida vs. ACIT, Circle 5(3)(1), Noida

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Triveni Turbine Limited, Vs. Assistant Commissioner of Income 8th Floor, Express Tade Towers Tax, Circle-5(3)(1), Aayakar Plot No.15-16, Sector-16A, Bhawan, Secor-21, Noida Dist. Gautam Budha Nagar, Noida, Gautam Budh Nagar, Uttar Pradesh-201301 Uttar Pradesh-201301 PAN :AAACT4550H (Appellant ) (Respondent) Appellant by Shri Rohit Jain, Adv. & Ms. Somya Jain, CA Respondent by Shri Om Prakash, Sr. DR Date of Hearing 18.11.2026 Date o…

M/S. Tega Industries Limited, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited D.C.I.T., Circle -11(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCT2074M Appearances: Assessee represented by : Ketan Ved AR. Department represented by : Subrata Aich, Sr. DR. Date of concluding the hearing : 12-September-2025 Date of pronouncing the order : 11-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Assess…

Dy. Commissioner of Income Tax, Circle-1(1), Pune vs. Honeywell Automation India Limited, Pune

In the result, the appeal of the Revenue is dismissed

ITA 1096/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Siddhesh Chaugule &For Respondent: Shri Manish M. Mehta

Section 135Section 143(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 80GSection 80G(1)(ii)Section 80G(2)(a)Section 80G(5)(vi)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1096/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Dy. Commissioner of Income Tax, Honeywell Automation India Limited, Circle-1(1), Pune 56 and 57, Hadapsar Industrial Area, Vs. Hadapsar, Pune-411013, PAN : AAACT3904F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Siddhesh Chaugule & Ms. Vijayalaxmi Ranka Department by : Shri Manish M. Mehta Date of hearing : 03-11-2025 Date of 09-12-2025 Pronoun…

Samsung India Electronics Private Limited, New Delhi vs. DCIT, Circle-22(2), Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5256/DEL/2024[2021-22]Status: DisposedITAT Delhi25 Sept 2025AY 2021-22

Bench: Shri Challa Nagendram Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Dharam Veer Singh, CIT-DR

Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRAM PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3724/DEL/2024 [A.Y 2020-21] ITA No. 5256/DEL/2024 [A.Y 2021-22] Samsung India Electronic Pvt Ltd Vs. The Assessment Unit 6th Floor, DLF Centre, Sansad Marg Income tax Deptt H.O. New Delhi NFAC, New Delhi PAN: AAACS 5123 K (Appellant) (Respondent) Assessee By : Shri Himanshu Sinha, Adv Shri Prashant Meharchandani, Adv Shri Jainender Kataria, Adv Department By : Shri Dharam Veer Singh, CIT-DR Date of Hearing : 02.07.2025 Date of Pronou…

Samsung India Electronics Private Limited, New Delhi vs. ITO, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 3724/DEL/2024[2020-21]Status: DisposedITAT Delhi25 Sept 2025AY 2020-21

Bench: Shri Challa Nagendram Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Dharam Veer Singh, CIT-DR

Section 143(3)Section 80G

Krishna Processors & Industries Pvt Ltd, Mumbai vs. Pr. Commissioner of Income Tax 4 Mumbai, Mumbai

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

ITA 2877/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2877/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2Nd Floor, Kalbadevi Road, Mumbai-400 002 (Mh) Pan : Aadck1539Q

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Ritesh Mishra, CIT-DR

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

…आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2877/MUM/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2nd Floor, Kalbadevi Road, Mumbai-400 002 (MH) PAN : AADCK1539Q ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Mumbai-4 ……""यथ" / Respondent Assessee by : Shri Mandar Vaidya Revenue by : Shri Ritesh Mishra, CIT-DR सुनवाई क" तार"ख / Date of Hearing :14.08.2025 घोषणा क" तार"ख / Date of Pronou…