CIT v. Associated Pigments Ltd.

71 Taxmann 244High Court1993#14373 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 43B

Judgments citing CIT v. Associated Pigments Ltd.

M/S Thakur Shipping Agency, Mumbai vs. Income Tax Officer, Ward 30(1)(1), Mumbai

ITA 1765/MUM/2025[2013-13]Status: DisposedITAT Mumbai25 Nov 2025AY 2013-13

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am) M/S. Thakur Shipping Agency Ito, Ward 30(1)(1) 204, Dhamji Shamji Room No. 436 Industrial Estate, Lbs Road Vs. Kautilya Bhavan, Kurla-W, Mumbai-400 070. Bkc, Mumbai-51. Pan : Aaaft5642F Appellant Respondent

For Respondent: Shri V.G. Ginde and Shri
Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri Rahul Chaudhary (JM) & Shri Omkareshwar Chidara (AM) M/s. Thakur Shipping Agency ITO, Ward 30(1)(1) 204, Dhamji Shamji Room No. 436 Industrial Estate, LBS Road Vs. Kautilya Bhavan, Kurla-W, Mumbai-400 070. BKC, Mumbai-51. PAN : AAAFT5642F Appellant Respondent : Shri V.G. Ginde and Shri Assessee by Kumar Kale : Shri Hemanshu Joshi Revenue by : 06/10/2025 Date of Hearing Date of pronouncement : 21/11/2025 O R D E R Per Omkareshwar Chidara (AM) :- The above cited appellant firm filed an appeal before ITAT with the following grounds of…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax (Ltu), Bangalore

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

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

M/S. Geotrix Building Envelope Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessees is allowed for statistical purpose

ITA 2561/BANG/2019[2017-18]Status: DisposedITAT Bangalore17 May 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ramasubramaniyan and Shri Sandeep, C.AsFor Respondent: Shri Priyadarshini Basaganni, Addl. CIT(DR)
Section 143(1)Section 431Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s Geotrix Building Envelope Pvt. Vs. The Dy. Commissioner of Income- Ltd., tax, Unit No.201, 2nd Floor, No.16, CPC, Phoenix Victoria, Victoria Road, Bengaluru. Bengaluru-560047. PAN – AAECG 2317 D APPELLANT RESPONDENT Assessee by : Shri Ramasubramaniyan and Shri Sandeep, C.As Revenue by : Shri Priyadarshini Basaganni, Addl. CIT(DR) Date of hearing : 05.05.2022 Date of Pronouncement : 17.05.2022 O R D E R Per Padmavathy S, Accountant Membe…

M/S Trig Security & Intelligence Pvt Ltd., Jsr vs. ITO Wrd-3(2), Jsr

Appeal is allowed in above terms

ITA 13/RAN/2019[2014-15]Status: DisposedITAT Ranchi23 Sept 2020AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm आयकरअपीलसं./Ita No.13/Ran/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri N. S. Khalko, JCIT
Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI, “E” COURT, AT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM आयकरअपीलसं./ITA No.13/Ran/2019 ("नधा"रणवष" / Assessment Year:2014-15) M/s Trig Security and Vs. ITO, Ward-3(2), Jamshedpur 1st Floor, Jyoti Tower, Road No. 2, Contractors Area, Bistupur, Jamshedpur "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCT 5945 J (Appellant) .. (Respondent) Appellant by : Shri Devesh Poddar, Advocate Respondent by : Shri N. S. Khalko, JCIT सुनवाईक"तार"ख/ Date of Hearing : 02/09/2020 घोषणाक"तार"ख/Date of Pronouncement : 23/09/2020 आदेश / O R D E R Per Shri S. S. GODARA…

Vansun Erectors Private Limited, Secunderabad vs. Income Tax Officer, Ward-17(3), Hyderabad

In the result, assessee’s appeal is allowed

ITA 732/HYD/2018[2014-15]Status: DisposedITAT Hyderabad15 Feb 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Vansun Erectors Vs Income Tax Officer Private Limited, Ward 17(3) Secunderabad Hyderabad Pan: Aabcv0428R (Appellant) (Respondent)

For Appellant: Shri K.C. DevdasFor Respondent: Shri Phani Raju, DR
Section 143(3)Section 43B

…expenditure hence it should not be disallowed u/s 43B of the Act. The AO however, was not convinced with the assessee’s contentions and taking into consideration of the judgment of the Hon'ble Kolkata High Court in the case of CIT vs. Associated Pigments Ltd (71 Taxmann 244) held that the said amount is to be disallowed. Accordingly, he disallowed the said amount and brought it to tax. Aggrieved, the assessee preferred an appeal before the CIT (A) who confirmed the order of the AO and the assessee is in second appeal before us. 3. The learned Counsel for the assessee submitted that the service tax has been colle…

Bajaj Allianz General Insurance Company Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 1653/PUN/2015[2006-07]Status: DisposedITAT Pune21 Jan 2019AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1653/Pun/2015 यििाारण वषा / Assessment Year : 2006-07 Bajaj Allianz General Insurance Company Ltd., 1St Floor, Ge Plaza, Airport Road, Yerawada, अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aabcb5730G Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 23Section 4(1)Section 43BSection 7

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1653/PUN/2015 यििाारण वषा / Assessment Year : 2006-07 Bajaj Allianz General Insurance Company Ltd., 1st Floor, GE Plaza, Airport Road, Yerawada, अऩीऱाथी/Appellant Pune – 411006 …. PAN: AABCB5730G Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune अऩीऱाथी की ओर से / Appellant by : Shri P.J. Pardiwala, Ms. Vasanti Patel, Sh…

The Dy. CIT, Circle - 2(1), Vijayawada vs. Sri C.D.S.Prakasa Rao, L/H. C.D.V. Subba Rao, Vijayawada

In the result, appeal of the revenue is allowed for statistical purpose

ITA 44/VIZ/2013[2006-07]Status: DisposedITAT Visakhapatnam04 Jul 2018AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.Cit, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada Lr Of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [Pan :Adapc2488D] Museum Road Governorpet Vijayawada [Pan : Adkpc7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri R.S.Aravindakshan, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar

For Appellant: Shri R.S.Aravindakshan, DRFor Respondent: Shri G.V.N.Hari, AR
Section 143(3)Section 147Section 148Section 436oSection 43B

…आयकर अपीली यअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.CIT, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada LR of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [PAN :ADAPC2488D] Museum Road Governorpet Vijayawada [PAN : ADKPC7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant by : Shri…