CIT v. Idea Cellular Ltd.

81 Taxmann.com 112Supreme Court of India2017#21547 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 143(1)Section 143(3)Section 28 Section 37(1)

Issues it is cited on

enduring benefit revenue expenditure capital expenditure section 37 transfer company section 143(3)india total income business interest

Judgments citing CIT v. Idea Cellular Ltd.

MAHANAGAR GAS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX

ITA 505/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Dec 2024AY 2021-22

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri P.P. JayramanFor Respondent: Shri R.R. Makwana, Sr.DR

Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent Deputy Commissioner of Mahanagar Gas Income Tax, Limited, 505/Mum/2024 2021-22 Circle-14(2)(1), MGL House, Aayakar Bhavan, Block G-33, Mumbai. Bandra Kurla Complex, Mumbai Asst. Director of PAN: AABCM4640G Income Tax, 1694/Mum/2024 2021-22 Circle-14(1), Mumbai For Assessee : Shri P.P. Jayraman For Revenue : Shri R.R. Makwana, Sr.DR Date of Hearing : 12-12-2024 Date of Pronouncement : 17-12-2024 O R D E R PER B.R. BASKARAN,…

MAHANAGAR GAS LIMITED,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC

ITA 1694/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Dec 2024AY 2021-22

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri P.P. JayramanFor Respondent: Shri R.R. Makwana, Sr.DR

Section 143(1)Section 143(3)

SOLVAY SPECIALITIES INDIA PVT LTD,MUMBAI vs. DCIT 16(2) , MUMBAI

In the result, Ground No. 2 of the appeal of the assessee is allowed and ld

ITA 604/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Dec 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Solvay Specialties India Pvt Ltd Dcit 16(2) Equinox Business Park, Aayakar Bhavan, Tower-4, 9Th Floor, Unit No. Vs. Mumbai-400 020 903, Lbs Marg, Kurla (West), Mumbai-400 070 (Respondent) (Appellant) Pan No. Aajcs0613F Assessee By : Anuj Kisnadwala Revenue By : Richa Gulati – Sr Ar Date Of Hearing: 23.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Anuj KisnadwalaFor Respondent: Richa Gulati – Sr AR

Section 143Section 143(3)Section 144C(1)Section 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Solvay Specialties India Pvt Ltd DCIT 16(2) Equinox Business Park, Aayakar Bhavan, Tower-4, 9th Floor, Unit No. Vs. Mumbai-400 020 903, LBS Marg, Kurla (West), Mumbai-400 070 (Respondent) (Appellant) PAN No. AAJCS0613F Assessee by : Anuj Kisnadwala Revenue by : Richa Gulati – Sr AR Date of hearing: 23.12.2022 Date of pronouncement : 23.12.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee against the assessment order passed by the National Faceless Appea…

ADITYA BIRLA POWER CO.LTD,MUMBAI vs. ASST CIT 8(1), MUMBAI

ITA 1115/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2018AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner Of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2Nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcb-7067-N (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Rajesh Kumar Yadav,Ld.Dr Assessee By : Yogesh Thar & Hardik Nirmal, Ld.Ar’S सुनवाई की तारीख/ : 02/07/2018 Date Of Hearing घोषणा की तारीख / : 07/09/2018 Date Of Pronouncement

For Appellant: Yogesh Thar & Hardik Nirmal, Ld.AR’sFor Respondent: Rajesh Kumar Yadav,Ld.DR

Section 143(3)Section 28Section 36Section 36(2)Section 37(1)

…ITA No.1115/Mum/2012 Aditya Birla Power Company Limited Assessment Year-2007-08 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी सी .नाग" "साद, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No.…