CIT v. Indian Express (Madurai)

13 Taxmann 441High Court1983#10380 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

section 246a(1)(a)section 2(45)section 80ia(4)(i)multiple year dataddtdividend distribution taxinitial assessment yearkelvinatorsection 43(1)section 80ia(4)infrastructure facilitysection 246a

Judgments citing CIT v. Indian Express (Madurai)

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 2844/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Jul 2025AY 2018-19
Section 143(3)Section 144BSection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E”, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nITA No.2843/Mum/2025 - A.Y. 2017-18\nITA No.2844/Mum/2025 - A.Y. 2018-19\n\nHDFC Ergo General Insurance vs The Deputy Commissioner of\nCompany Limited,\nIncome-tax-1(1)(2), Mumbai /\n6th Floor, Leela Business Park,\nNeAC, Delhi\nAndheri Kurla Road, Andheri\n(East), Mumbai-400 059\nPAN: AABCL5045N\nAPPLICANT RESPONDENT\n\nITA No.2870/Mum/2025 - A.Y. 2018-19\n\nHDFC Ergo General Insurance vs NeAC, Delhi, presently DCIT, CC-\nCompany Limited,\n6(2)…

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 2843/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2025AY 2017-18
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ritesh Mishra, CIT DR
Section 143(3)Section 144BSection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E”, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nITA No.2843/Mum/2025 - A.Y. 2017-18\nITA No.2844/Mum/2025 - A.Y. 2018-19\n\nHDFC Ergo General Insurance vs The Deputy Commissioner of\nCompany Limited,\nIncome-tax-1(1)(2), Mumbai /\n6th Floor, Leela Business Park,\nNeAC, Delhi\nAndheri Kurla Road, Andheri\n(East), Mumbai-400 059\nPAN: AABCL5045N\nAPPLICANT RESPONDENT\n\nITA No.2870/Mum/2025 - A.Y. 2018-19\n\nHDFC Ergo General Insurance vs NeAC, Delhi, presently DCIT, CC-\nCompany Limited,\n6(2)…

JAIPUR JEWELLERY SHOW,JAIPUR vs. ACIT-DCIT CIRCLE (EXEMP.), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed for statistical purposes

ITA 164/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Jun 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 11Section 12ASection 143(3)Section 250Section 264

…1 JAIPUR JEWELLERY SHOW VS ACIT , CIRCLE (EXEMPTION), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 164/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s. Jaipur Jewellery Show cuke The ACIT Vs. TF-01, Gold Souk, Jagatpura Road (Exemption) Near Jawahar Circle, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAJ 2064 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA…

INDIANOIL SKYTANKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BENGALURU

In the result, the appeals are partly allowed

ITA 407/BANG/2020[2017-18]Status: DisposedITAT Bangalore20 May 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

M/S. INDIANOIL SKYTAKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 299/BANG/2020[2016-17]Status: DisposedITAT Bangalore20 May 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

M/S INDIANOIL SKYTANKING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 583/BANG/2019[2015-16]Status: DisposedITAT Bangalore09 May 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

ADDL/JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S TEXAS INSTRUMENTS (INDIA) PVT LTD , BANGALORE

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

ITA 525/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S TEXAS INSTRUMENTS (INDIA) PVT LTD ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

ITA 275/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

DCIT 7(1)(1), MUMBAI vs. GOLDMAN SACHS (INDIA) SECURITIES P.TL, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1546/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Feb 2022AY 2010-11

Bench: Mrs. Diva Singh & Shri Rifaur Rahmangoldman Sachs (India) Dy.Cit-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.Cit-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Sh. Percy J. Pardiwalla, Sr. Advocate Sh. M. Aggarwal, Advocate Revenue By : Sh. Yogesh Kamat, Cit-Dr Date Of Hearing : 25.11.2021 Date Of Pronouncement : 17.02.2022

For Appellant: Sh. Percy J. Pardiwalla, Sr. AdvocateFor Respondent: Sh. Yogesh Kamat, CIT-DR
Section 133Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER & SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER Goldman Sachs (India) Dy.CIT-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAFCA6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.CIT-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAFCA6819F अपीलाथ"/Appellant ""य…

GOLDMAN SACHS (INDIA) SECURITIES P.LTD,MUMBAI vs. DCIT RG 7(1)(1), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1115/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Feb 2022AY 2010-11

Bench: Mrs. Diva Singh & Shri Rifaur Rahmangoldman Sachs (India) Dy.Cit-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.Cit-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Sh. Percy J. Pardiwalla, Sr. Advocate Sh. M. Aggarwal, Advocate Revenue By : Sh. Yogesh Kamat, Cit-Dr Date Of Hearing : 25.11.2021 Date Of Pronouncement : 17.02.2022

For Appellant: Sh. Percy J. Pardiwalla, Sr. AdvocateFor Respondent: Sh. Yogesh Kamat, CIT-DR
Section 133Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER & SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER Goldman Sachs (India) Dy.CIT-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAFCA6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.CIT-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAFCA6819F अपीलाथ"/Appellant ""य…