CIT v. D. Chetna and Co.Ld

75 Taxmann.com 300High Court2016#2517 most cited
46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 43(5)Section 10ASection 37(1)Section 115JBSection 132Section 139Section 143(3)Section 145(3)

Issues it is cited on

stpi unittest of enduring benefitconvertible foreign exchangesection 203software technology parkspeculative transactionscientific research expendituresection 10(2)section 39section 43(5)safe harbour rulesscheme of arrangement

Judgments citing CIT v. D. Chetna and Co.Ld

Adani Enterprises Ltd., Ahmedabad vs. The Addl. CIT, Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3321/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

The DCIT, Circle-1, Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1918/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Adani Enterprises Ltd., Ahmedabad vs. The Addl.CIT., Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1840/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Divgi Warner Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee is allowed

ITA 47/PUN/2016[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 47/Pun/2016 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Shri P.D. KudvaFor Respondent: Shri Mukesh Jha
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी अ"नल चतुव"द", लेखा सद"य, एवं "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No. 47/PUN/2016 "नधा"रण वष" / Assessment Year : 2010-11 Divgi Warner Pvt. Ltd. 75, General Block, MIDC Bhosari, Pune-411 026. PAN : AABCD0659G .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle 1(2), Pune. ……""यथ" / Respondent Assessee by : Shri Nikhil Pathak & Shri P.D. Kudva Revenue by : Shri Mukesh Jha. सुनवाई क" तार"ख / Date of Hear…

DCIT, Cir-12, Kolkata vs. M/S Hindustan Gums & Chemical Ltd., Kolkata

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

ITA 752/KOL/2014[2008-2009]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: S/Shri J. P. Khaitan, Sr. Adv. & Sanjay Bhaumik, AdvFor Respondent: Shri S. S. Alam, JCIT, Sr. DR
Section 143(3)Section 43B

…Hindustan Gum & Chemicals Ltd., AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.462/Kol/2014 Assessment Year: 2008-09 Hindustan Gum & Chemicals Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACH7214E) Circle-12, Kolkata. (Appellant) (Respondent) & I.T.A No.752/Kol/2014 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. Hindustan Gum & Chemicals Ltd. Circle-12, Kolkata. (Appellant) (Respondent) & C.O. No. 63/Kol/2014 Arising out of ITA No.752/Kol/2014 Assessment Year: 2008-09 Hindustan Gum & Che…

Hindustan Gum & Chemicals Ltd., Kolkata vs. The DCIT, Cir-12, Kolkata

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

ITA 462/KOL/2014[2008-2009]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: S/Shri J. P. Khaitan, Sr. Adv. & Sanjay Bhaumik, AdvFor Respondent: Shri S. S. Alam, JCIT, Sr. DR
Section 143(3)Section 43B

…Hindustan Gum & Chemicals Ltd., AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.462/Kol/2014 Assessment Year: 2008-09 Hindustan Gum & Chemicals Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACH7214E) Circle-12, Kolkata. (Appellant) (Respondent) & I.T.A No.752/Kol/2014 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. Hindustan Gum & Chemicals Ltd. Circle-12, Kolkata. (Appellant) (Respondent) & C.O. No. 63/Kol/2014 Arising out of ITA No.752/Kol/2014 Assessment Year: 2008-09 Hindustan Gum & Che…