CIT v. Diamond Dies Mfg. Corp.

40 Taxmann 34Reported decision#24850 most cited
3

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

Sections most often in play

Section 143(3)Section 32(1)(ii)Section 43(1)Section 250Section 43

Issues it is cited on

construction pesection 32(1)(ii)section 43(1)written down valuemercantile system of accountingsection 43reasonable causescrutiny assessmentcondonation of delaytransferpersoncompany

Judgments citing CIT v. Diamond Dies Mfg. Corp.

Mahua Bharatpur Expressways Limited (Formerly Known As Madhucon Agra- Jaipur Expressways Limited), Hyderabad vs. ACIT, Circle-16(2), Hyderabad

In the result, Revenue appeals for the A

ITA 308/HYD/2021[2013-14]Status: DisposedITAT Hyderabad02 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Madhucon Agra Jaipur Expressways Limited, Hyderabad

In the result, Revenue appeals for the A

ITA 286/HYD/2018[2014-15]Status: DisposedITAT Hyderabad02 Jun 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Madhucon Agra Jaipur Expressways Limited, Hyderabad

In the result, Revenue appeals for the A

ITA 285/HYD/2018[2013-14]Status: DisposedITAT Hyderabad02 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…

CIT v. Diamond Dies Mfg. Corp. (40 Taxmann 34) — Cited in 3 Judgments | BharatTax