CIT-III, Chennai v. Metal & Chromium Plater Private Limited

76 Taxmann.com 229High Court2016#11826 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115JBSection 10(38)Section 143(3)Section 144BSection 144C(3)Section 201(1A)Section 234CSection 32(1)(ii)

Issues it is cited on

profit split methodsection 54esection 54ecfunctional analysisminimum alternate taxsection 112section 80ib(10)section 115jasection 92fsection 40(a)(ii)section 32(1)(ii)section 115jb(2)

Judgments citing CIT-III, Chennai v. Metal & Chromium Plater Private Limited

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

GURUVASTU PROPERTIES P.LTD,MUMBAI vs. DCIT 1(1)(4), MUMBAI

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

ITA 5850/MUM/2015[2011-12]Status: DisposedITAT Mumbai21 Jun 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Guruvastu Properties P. Ltd. Dcit – 1(1)(4) 47, 7Th Floor, Tardeo Ac Market 5Th Floor, Aayakar Bhavan, Vs. Tardeo, Mumbai – 400 034 M K Road, Mumbai-400 020

For Appellant: Shri Hiten M. VasantFor Respondent: Shri H. M. Bhatt
Section 10Section 10(38)Section 115JSection 143(2)Section 143(3)Section 15JSection 250Section 45Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Guruvastu Properties P. Ltd. DCIT – 1(1)(4) 47, 7th Floor, Tardeo AC Market 5th Floor, Aayakar Bhavan, Vs. Tardeo, Mumbai – 400 034 M K Road, Mumbai-400 020 PAN/GIR No. AACCG 4501 H (Assessee) (Respondent) : Assessee by : Shri Hiten M. Vasant Respondent by : Shri H. M. Bhatt Date of Hearing : 26.03.2024 Date of Pronouncement : 21.06.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals)…

M/S LUDHIANA LEASING PVT. LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

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

ITA 241/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh21 May 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 241/Chd/2023 "नधा"रण वष" / Assessment Year : 2019-20 M/S Ludhiana Leasing Pvt.Ltd., बनाम The Dcit, Central Circle-Ii, #168, Sector 8, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aaacl6365N अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 115J

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 241/CHD/2023 "नधा"रण वष" / Assessment Year : 2019-20 M/s Ludhiana Leasing Pvt.Ltd., बनाम The DCIT, Central Circle-II, #168, Sector 8, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AAACL6365N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क" तार"ख/Date of Hearing : 04.04.2024 उदघोषणा क"…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

M/S. CHHEDA ELECTRICALS AND ELECTRONICS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, both the appeals are dismissed

ITA 400/PUN/2018[2013-14]Status: DisposedITAT Pune04 May 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 80ASection 80A(1)Section 80A(2)Section 80B(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA Nos. 400 & 668/PUN/2018 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 M/s. Chheda Electricals and Vs. DCIT, Circle-1(1), Electronics Pvt. Ltd., Pune/ Belmont Park, ITO, Ward-1(3), Off Ganeshkhind Road, Pune ICS Colony, Pune 411 007 PAN : AAACC7268D Appellant Respondent Assessee by Shri Kishor Phadke Revenue by Shri Sardar Singh Meena & Shri M.G. Jasnani Date of hearing 02-05-2022 Date of pronouncement 04-05-2022 आदेश / ORDER PER R.S. SYAL, VP : These two ap…

M/S. CHHEDA ELECTRICALS AND ELECTRONICS PVT.LTD,,PUNE vs. INCOME-TAX OFFICER, WARD - 1(3),, PUNE

In the result, both the appeals are dismissed

ITA 668/PUN/2018[2014-15]Status: DisposedITAT Pune04 May 2022AY 2014-15

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 80ASection 80A(1)Section 80A(2)Section 80B(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA Nos. 400 & 668/PUN/2018 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 M/s. Chheda Electricals and Vs. DCIT, Circle-1(1), Electronics Pvt. Ltd., Pune/ Belmont Park, ITO, Ward-1(3), Off Ganeshkhind Road, Pune ICS Colony, Pune 411 007 PAN : AAACC7268D Appellant Respondent Assessee by Shri Kishor Phadke Revenue by Shri Sardar Singh Meena & Shri M.G. Jasnani Date of hearing 02-05-2022 Date of pronouncement 04-05-2022 आदेश / ORDER PER R.S. SYAL, VP : These two ap…

PALM SHELTER ESTATE DEVELOPMENT LLP (PALM SHELTER ESTATE DEVELOPMENT PRIVATE LIMITED SINCE CONVERTED TO LLP),MUMBAI vs. DEPUTY CIT CEN CIR 4(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 5944/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Sept 2019AY 2013-14

Bench: Shri R.C. Sharmaand Shri Pawan Singh

Section 115JSection 143(3)Section 45Section 54E

…1 ITA 5944/Mum/2017 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBERAND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 5944/Mum/2017 for Assessment year : 2013-14 Palm Shelter Estate Vs Dy.CIT (OSD), Circle 2(2), Mumbai Development LLP (Palm Shelter Estate Development Pvt Ltd since converted to LLP), Plot No.C-30, G Block Opp SIDBI, Bandra Kurla Complex, Bandra (E), Mumbai-400 051 PAN :AAACP2732R APPELLANT RESPONDEDNT Appellant by Shri Nitesh Joshi Respondent by Shri Abi Rama Kartikeyan Date of hearing 03-09-2019 Date of pronouncement 12-09-2019 O R D E R…

MOUNTPARK CREATIVCE P.LTD,MUMBAI vs. ITO 1(2)(3), MUMBAI

In the result, the appeal is allowed

ITA 3910/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Aug 2018AY 2011-12

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2011-12 Mountpart Creative Pvt. Income Tax Officer- Ltd. Tardeo Ac Market 1(2)(3), 5Th Floor, Vs. Building, 7Th Floor, Suite 47, Aayakar Bhavan, M.K. Mumbai-400034. Road, Mumbai- 400020. Pan No. Aabcm1761G Appellant Respondent Assessee By : Mr. Biren Gabhawala, Ar Revenue By : Mr. Manoj Kumar Singh, Dr Date Of Hearing : 02/08/2018 Date Of Pronouncement : 08/08/2018. Order Per N.K. Pradhan, Am This Is An Appeal Filed By The Assessee. The Relevant Assessment Year Is 2011-12. The Appeal Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-2 [In Short ‘Cit(A)’], Mumbai & Arises Out Of The Assessment Order U/S 143(3) Of The Income Tax Act 1961, (The ‘Act’). 2. The Grounds Of Appeal Read As Under: 1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Upholding The Action Of The Learned In Computing "Book Profit" At Rs.73,32,838/-Under Section 115Jb Of The I.T. Act

For Appellant: Mr. Biren Gabhawala, ARFor Respondent: Mr. Manoj Kumar Singh, DR
Section 10(38)Section 115JSection 143(3)Section 45Section 54Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Mountpart Creative Pvt. Income Tax Officer- Ltd. Tardeo AC Market 1(2)(3), 5th floor, Vs. Building, 7th floor, Suite 47, Aayakar Bhavan, M.K. Mumbai-400034. Road, Mumbai- 400020. PAN No. AABCM1761G Appellant Respondent Assessee by : Mr. Biren Gabhawala, AR Revenue by : Mr. Manoj Kumar Singh, DR Date of Hearing : 02/08/2018 Date of pronouncement : 08/08/2018. ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant asses…

CIT-III, Chennai v. Metal & Chromium Plater Private Limited (76 Taxmann.com 229) — Cited in 9 Judgments | BharatTax