CIT, Chennai v. Danfos Industries (P.) Ltd.

284 Taxmann 475High Court2022#10720 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 139(1)Section 37(1)Section 115JBSection 2(24)(x)Section 234BSection 250Section 263

Issues it is cited on

section 17(1)section 35ddsection 92asection 36(l)(va)section 36(l)section 36(va)enhanced compensationsection 34(1)section 35dsection 145agoing concerncommercial rights

Judgments citing CIT, Chennai v. Danfos Industries (P.) Ltd.

UNIMED TECHNOLOGIES LIMITED,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1425/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &
Section 115JSection 143(3)Section 250Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER 1. आयकर अपील सं /ITA No.1423/Ahd/2024 – Asst.Year 2017-18 2. आयकर अपील सं /ITA No.1425/Ahd/2024 – Asst.Year 2017-18 1. The ACIT 1. Unimed Technologies Ltd. बनाम/ Race Course Baska Ujiti Road Baska v/s. Vadodara – 390 007 Halol Dist., Panchmahal., Panchmahal – 389 350 2. Unimed Technologies 2. The ACIT Ltd. Circle-2(1)(1) Baska Ujiti Road Baska Vadodara – 390 007 Halol Dist., Panchmahal., Panchmah…

ASSISTANT COMMISSIONER OF INCOMETAX, RACE COURSE, VADODARA vs. UNIMED TECHNOLOGIES LIMITED, HALOL PANCHMAHAL

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1423/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &
Section 115JSection 143(3)Section 250Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER 1. आयकर अपील सं /ITA No.1423/Ahd/2024 – Asst.Year 2017-18 2. आयकर अपील सं /ITA No.1425/Ahd/2024 – Asst.Year 2017-18 1. The ACIT 1. Unimed Technologies Ltd. बनाम/ Race Course Baska Ujiti Road Baska v/s. Vadodara – 390 007 Halol Dist., Panchmahal., Panchmahal – 389 350 2. Unimed Technologies 2. The ACIT Ltd. Circle-2(1)(1) Baska Ujiti Road Baska Vadodara – 390 007 Halol Dist., Panchmahal., Panchmah…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, RACE COURSE vs. UNIMED TECHNOLOGIES LIMITED, HALOL

ITA 632/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jul 2025AY 2016-17

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234BSection 250Section 271(1)(b)Section 271(1)(c)Section 36(1)(iii)Section 37(1)

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'D' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.623/Ahd/2024 Asstt.Year : 2016-17 Unimed Technologies Limited Vs. Vs. ACIT, Cir.2(1)(1) Vadodara. Survey No.22 and 22, Baska, Ujeti Halol Panchmahal PAN: AAACE 4022 В ITA No.632/Ahd/2024 Asstt.Year : 2016-17 ACIT, Cir.2(1)(1) Vadodara. Unimed Technologies Limited Vs. Survey No.22 and 22, Baska, Ujeti Halol Panchmahal PAN : AAACE 4022 B (Applicant) (Responent) Assessee by : Shri Bandish Soparkar, AR Revenu…

UNIMED TECHNOLOGIES LIMITED,PANCHMAHAL vs. THE ACIT, CIRCLE-2(1)(1), VADODARA

ITA 623/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jul 2025AY 2016-17

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2016-17 Unimed Technologies Limited Acit, Cir.2(1)(1) Survey No.22 & 22, Vs. Vadodara. Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B Asstt.Year : 2016-17 Acit, Cir.2(1)(1) Unimed Technologies Limited Vadodara. Vs. Survey No.22 & 22, Baska, Ujeti Halol Panchmahal Pan : Aaace 4022 B (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By : Shri Sher Singh, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 17/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/07/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Sher Singh, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234BSection 250Section 271(1)(b)Section 271(1)(c)Section 36(1)(iii)Section 37(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2016-17 Unimed Technologies Limited ACIT, Cir.2(1)(1) Survey No.22 and 22, Vs. Vadodara. Baska, Ujeti Halol Panchmahal PAN : AAACE 4022 B Asstt.Year : 2016-17 ACIT, Cir.2(1)(1) Unimed Technologies Limited Vadodara. Vs. Survey No.22 and 22, Baska, Ujeti Halol Panch…

J RAY MCDERMOTT ENGINEERING SERVICES PRIVATE LIMITED ,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), CHENNAI

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

ITA 2016/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2016/CHNY/2024 िनधा"रण वष"/Assessment Year: 2012-13 J Ray McDermott Engineering The Deputy Commissioner Services Pvt. Ltd., Vs. of Income Tax, 3rd and 4th Floor, Circle 2(2), Block/Tower 1DT, Chennai. DLF Down Town, Chennai – 600 028. PAN: AABCJ 6787H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Vishal Kalra, Advocate ""यथ" क" ओर…

DCIT RG. - 6(3), MUMBAI vs. M/S. KANSAI NEROLAC PAINTS LTD., MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 4607/MUM/2017[2011-12]Status: DisposedITAT Mumbai04 Dec 2023AY 2011-12

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

M/S. KANSAI NEROLAC PAINTS LTD.,MUMBAI vs. DCIT RG. - 6(3), MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 4562/MUM/2017[2011-12]Status: DisposedITAT Mumbai04 Dec 2023AY 2011-12

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

KANSAI NEROLAC PAINTS LTD,MUMBAI vs. DCIT RG 6(2), MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 3642/MUM/2016[2010-11]Status: DisposedITAT Mumbai04 Dec 2023AY 2010-11

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

KANSAI NEROLAC PAINTS LIMITED (ERSTWHILE KNOWN AS GOODLASS NEROLAC PAINTS LIMITED),MUMBAI vs. ADDL. CIT, RANGE 6 (2), MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 3385/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Dec 2023AY 2009-10

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

KANSAI NEROLAC PAINTS LIMITED (ERSTWHILE KNOWN AS GOODLASS NEROLAC PAINTS LIMITED),MUMBAI vs. ADDL CIT, RANGE 6 (2), MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 3384/MUM/2014[2008-09]Status: DisposedITAT Mumbai04 Dec 2023AY 2008-09

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…