CIT v. Banswara Synthetic Ltd.

216 Taxmann 113High Court2013#17298 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 271(1)(c)Section 32Section 37(1)Section 142(1)Section 143(2)Section 143C

Issues it is cited on

section 92casection 32dispute resolution panelrevenue expenditurecapital expendituresection 115jbfinal assessment ordersection 37(1)section 37section 271(1)(c)section 27transfer

Judgments citing CIT v. Banswara Synthetic Ltd.

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),MUMBAI vs. ACIT,. CIRCLE-26(2), NEW DELHI

In the result, all above said grounds are allowed for statistical purpose

ITA 8361/DEL/2019[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri S. K,. Jadav, CIT DR
Section 115JSection 143(3)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRIYOGESH KUMAR U.S.,JUDICIAL MEMBER Vodafone Idea Ltd Vs. ACIT, (earlier known as Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) PAN: AAACB2100P Assessee by : Shri Salil Kapoor, Adv Ms. Soumya Singh, Adv Revenue by: Shri S. K,. Jadav, CIT DR Date of Hearing 13/08/2025 Date of pronouncement 24/10/2025 O R D E R PER SHRI S. RIFAUR RAHMAN: 1. The Assessee Vodafone Idea Ltd…

RIO TINTO INDIA PVT. LTD. ,HARYANA vs. ACIT CIRCLE 19(1), DELHI

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

ITA 2021/DEL/2021[2011-12]Status: DisposedITAT Delhi26 Jun 2024AY 2011-12
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 254Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER M/s Rio Tinto India ACIT Private Ltd. Circle-19(1) 21st Floor, DLF Vs. New Delhi Building No.5 Tower A, DLF Cybercity Phase-III, Gurugram Haryana-122002 PAN:AAACR5591A (Appellant) (Respondent) Assessee by Shri Nageshwar Rao, Advocate & Ms Anshika Agarwal, Adv. Respondent by Shri P.N. Barnwal, CIT- DR Date of Hearing 16/05/2024 Date of Pronouncement 26/06/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been preferred by the Assessee against the fina…

THOMAS COOK (INDIA) LTD.,MUMBAI vs. ADDL/ JT/ DY/CIT/ASSTT/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI

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

ITA 1218/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Nov 2023AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon'Ble

Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NO. 752/MUM/2022 (A.Y. 2017-18) Thomas Cook (India) Limited v. Additional/Joint/Dy. /Asst., CIT National e-Assessment Centre Thomas Cook Building Delhi Dr. D.N. Road, Fort Mumbai - 400001 PAN: AAACT4050C (Appellant) (Respondent) Assessee Represented by : Shri J.D. Mistry Shri Madhur Agrawal & Shri Fenil Bhat Department Represented by : Shri K.C. Selvamani Date of Conclusion of Hearing : 26 & 27.09.2023 Date of Pronouncement : 24.11.2023 O R…

M/S NIIT LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, ITA.No.2801/Del

ITA 2801/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Nov 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Tejasvi Jain, C.A. &For Respondent: Shri Sankar Naskar, Sr. D.R
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.No.376/Del./2014 Assessment Year 2009-2010 M/s. NIIT Ltd., The DCIT (LTU), 8, Balaji Estate, 1st Floor, Guru Ravi Das vs Central Circle-16(1), Marg, Kalkaji, New Delhi. New Delhi – 019. PAN AAACN0085D (Appellant) (Respondent) ITA.No.2801/Del./2017 Assessment Year 2009-2010 M/s. NIIT Ltd., The DCIT, 8, Balaji Estate, 1st Floor, Guru Ravi Das vs Central Circle-20, Marg, Kalkaji, New Delhi. New Delhi – 019. PAN AAACN0085D (Appellant) (Respondent) Shri Rohit Jain, Advocate For Assessee : Shri Te…

M/S. NIIT LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, ITA.No.2801/Del

ITA 376/DEL/2014[2009-10]Status: DisposedITAT Delhi01 Nov 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Tejasvi Jain, C.A. &For Respondent: Shri Sankar Naskar, Sr. D.R
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.No.376/Del./2014 Assessment Year 2009-2010 M/s. NIIT Ltd., The DCIT (LTU), 8, Balaji Estate, 1st Floor, Guru Ravi Das vs Central Circle-16(1), Marg, Kalkaji, New Delhi. New Delhi – 019. PAN AAACN0085D (Appellant) (Respondent) ITA.No.2801/Del./2017 Assessment Year 2009-2010 M/s. NIIT Ltd., The DCIT, 8, Balaji Estate, 1st Floor, Guru Ravi Das vs Central Circle-20, Marg, Kalkaji, New Delhi. New Delhi – 019. PAN AAACN0085D (Appellant) (Respondent) Shri Rohit Jain, Advocate For Assessee : Shri Te…

CIT v. Banswara Synthetic Ltd. (216 Taxmann 113) — Cited in 5 Judgments | BharatTax