CIT v. Gemini Communication

37 Taxmann.com 321Reported decision#20642 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 80-IA(8)/(10)Section 80-ICSection 2(29BA)

Issues it is cited on

section 2(29ba)section 32asection 80icchildsection 80isection 32section 80section 15transfercompanyindianfac

Judgments citing CIT v. Gemini Communication

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S.Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

CIT v. Gemini Communication (37 Taxmann.com 321) — Cited in 4 Judgments | BharatTax