What is CIT v. D. Chetna and Co.Ld authority for?

Forward contracts entered into for hedging in the course of normal import/export business to cover exchange rate fluctuations are not speculative transactions.

How many judgments cite CIT v. D. Chetna and Co.Ld?

46 judgments on BharatTax cite CIT v. D. Chetna and Co.Ld (75 Taxmann.com 300), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. D. Chetna and Co.Ld come up under?

It is most often cited in judgments turning on Section 43(5), Section 10A, Section 37(1), Section 115JB, Section 132, Section 139.

CIT v. D. Chetna and Co.Ld (75 Taxmann.com 300)

DCIT, CC-7(2), MUMBAI vs. M/S. PATANJALI FOODS LTD.,( FORMERLY KNOWN AS RUCHI SOYA INDUSTRIES LTD,, MUMBAI

In the result the appeal filed by the revenue stands dismissed

ITA 1174/MUM/2023[2011-12]Status: DisposedITAT Mumbai17 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 319& 321/Mum/2023 A.Ys: 2007-08 & 2011-12 Patanjali Food Ltd (Formerly Vs Dy. CIT, CC – 7(2) Known as Ruchi Soya 655, 6th Floor, Aayakar Industries Ltd) Bhavan, MK Road, Mumbai 616, Tulsiani Chambers, – 400020. Nariman Point, Mumbai PAN – AAACR2892L (Appellant) (Respondent) I.T.A. No. 1173 & 1174/Mum/2023 A.Ys: 2007-08, 2011-12 Dy. CIT, CC – 7(2) Vs Patanjali Food Ltd 655, 6th Floor, Aayakar (Formerly Known as Ruchi Bhavan, MK Road, Mumbai – Soya Industries Ltd)…

DCIT, CC-7(2), MUMBAI vs. M/S. PATANJALI FOODS LTD.,( FORMERLY KNOWN AS RUCHI SOYA INDUSTRIES LTD,, MUMBAI

In the result the appeal filed by the revenue stands dismissed

ITA 1173/MUM/2023[2011-12]Status: DisposedITAT Mumbai17 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 319& 321/Mum/2023 A.Ys: 2007-08 & 2011-12 Patanjali Food Ltd (Formerly Vs Dy. CIT, CC – 7(2) Known as Ruchi Soya 655, 6th Floor, Aayakar Industries Ltd) Bhavan, MK Road, Mumbai 616, Tulsiani Chambers, – 400020. Nariman Point, Mumbai PAN – AAACR2892L (Appellant) (Respondent) I.T.A. No. 1173 & 1174/Mum/2023 A.Ys: 2007-08, 2011-12 Dy. CIT, CC – 7(2) Vs Patanjali Food Ltd 655, 6th Floor, Aayakar (Formerly Known as Ruchi Bhavan, MK Road, Mumbai – Soya Industries Ltd)…

M/S. CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, appeal of the Revenue is partly allowed for statistical purpose and the appeal of the assessee is partly allowed

ITA 383/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I

…ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 The Deputy Commissioner of M/s. Cadila Pharmaceuticals Income Tax, Limited, Circle – 1(1)(2), 708, Cadila Corporate Campus Ahmedabad. Vs. Sarkhej Dholka Road, Bhat, Ahmedabad – 382 210. [PAN – AAACC 6251 E] Assessment Year: 2012-13 M/s. Cadila Pharmaceuticals The Deputy Commissioner of Limited, Income Tax, 708, Cadila Corporate Campus, Circle – 1(1)(2), Sa…

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD

In the result, appeal of the Revenue is partly allowed for statistical purpose and the appeal of the assessee is partly allowed

ITA 345/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I

…ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 The Deputy Commissioner of M/s. Cadila Pharmaceuticals Income Tax, Limited, Circle – 1(1)(2), 708, Cadila Corporate Campus Ahmedabad. Vs. Sarkhej Dholka Road, Bhat, Ahmedabad – 382 210. [PAN – AAACC 6251 E] Assessment Year: 2012-13 M/s. Cadila Pharmaceuticals The Deputy Commissioner of Limited, Income Tax, 708, Cadila Corporate Campus, Circle – 1(1)(2), Sa…

DCIT CENTRAL CIRCLE 5 4, MUMBAI , MUMBAI vs. L AND T VALDEL ENGINEERING LIMITED, BANGALURU

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4767/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12