How many judgments cite CIT v. Indian Petrochemicals Corpn. Ltd.?

22 judgments on BharatTax cite CIT v. Indian Petrochemicals Corpn. Ltd. (74 Taxmann.com 163), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Indian Petrochemicals Corpn. Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 144B, Section 143(3), Section 144C(3), Section 147, Section 201(1A).

CIT v. Indian Petrochemicals Corpn. Ltd.

74 Taxmann.com 163High Court2016#5319 most cited

What is CIT v. Indian Petrochemicals Corpn. Ltd. authority for?

Deductions under Section 80HHC are allowable while computing book profits under Section 115JA, even if the assessee has no taxable income under normal provisions.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Indian Petrochemicals Corpn. Ltd. · 74 Taxmann.com 163 · section 115JA · section 80HHC · book profit · minimum alternate tax · deduction · normal provisions

Sections most often in play

Section 115JB Section 144B Section 143(3)Section 144C(3)Section 147 Section 201(1A)Section 234C Section 250

Issues it is cited on

section 144b(1)section 92f(ii)profit split method section 54e section 80ia(8)section 115jc minimum alternate tax section 92ba section 115ja cost plus method section 54ec functional analysis

Judgments citing CIT v. Indian Petrochemicals Corpn. Ltd.

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR

Section 115Section 115JSection 144BSection 147Section 250

…`IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Dy. Commissioner of Income Tax Ayakar Bhavan, Shakthan, Thampuran Nagar, Thrissur, Thrissur Kerala- 680006 …………. Appellant Vs The CSB Bank Ltd ST. Thomas College Road, Thrissur, Thrissur, Kerala- 680020 [PAN: AABCT0024D] …………. Respondent Appearance For the Appellant/Assessee : Shri Satish Modi, CA For the Respondent/Department : Shri. Sanjit Kumar Das, CIT DR Date Conclusion of hearing : 20.08.2025 Pronouncement of order : 30.10.2025 O R D E R [ Per Rahul Chaudhary, Judicial M…

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

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

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S SPACEWOOD FURNISHERS PVT. LTD , NAGPUR

In the result, Revenue’s appeal is dismissed

ITA 163/NAG/2019[2013-14]Status: DisposedITAT Nagpur11 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.163/Nag./2019 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(3), Nagpur v/s M/s. Spacewood Furnitures Pvt. Ltd. ……………. Respondent T–48, MIDC, hingna, Nagpur PAN – AACCS4955R Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 02/07/2024 Date of Order – 11/07/2024 O R D E R PER V.DURGA RAO, J.M. The present appeal has been filed by the Revenue challenging the impugned order dated 29/04/20…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &

Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2, AJMER, AJMER

ITA 498/JPR/2023[2018-19]Status: DisposedITAT Jaipur21 Feb 2024AY 2018-19

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &

Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

…{ "clean_text": "vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj \nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR \nMk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkb Z] ys[kk lnL; d s le{k \nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM \nvk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023\nfu/k Zkj.k o"k Z@Assessment Years : 2015-16 to 2018-19 \nAssistant Commissioner of \nIncome Tax,\nCircle-2 \nAjmer\ncuke\nVs.\nShree Cement Limited \nADM, Block, Masuda Road,\nBangur Nagar, Beawar,\nAjmer \nLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G\nvihykFkhZ@Appellant iz…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

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

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &

Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

DCIT CIR 1(4) , MUMBAI vs. M/S. GRASIM INDUSTIRES LTD, MUMBAI

ITA 1834/MUM/2021[2001-02]Status: DisposedITAT Mumbai29 Sept 2022AY 2001-02

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2001-02

For Appellant: Shri Ronak Doshi, A.R. &For Respondent: Shri Rakesh Garg, D.R

Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2001-02 DCIT, Circle-1(4), M/s. Grasim Industries 9th Flr., 902, Ltd., A-Wing, 2nd Floor, Pratishtha Bhavan, Old C.G.O. Bldg., Vs. Aditya Birla Centre, (Annexe), SK Ahire Marg, M.K. Road, Worli, Mumbai - 400020 Mumbai – 400 030 PAN: AAACG4464B (Appellant) (Respondent) Assessment Year: 2001-02 M/s. Grasim Industries DCIT, Central Circle-1(4), Room No.902, 9th Floor, Ltd., Aditya Birla Centre, Pratishtha Bhavan, A-Wing, 2nd Floor, Vs. Old C.G.O. Annexe,…

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR1(4) , MUMBAI

ITA 1736/MUM/2021[2001-02]Status: DisposedITAT Mumbai29 Sept 2022AY 2001-02

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2001-02

For Appellant: Shri Ronak Doshi, A.R. &For Respondent: Shri Rakesh Garg, D.R

Section 43(1)

SOUTH WEST PINNACLE EXPLORATION LTD. ,GURGAON vs. ACIT CIRCLE-24(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5763/DEL/2019[2012-13]Status: DisposedITAT Delhi26 May 2022AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri I.P. Bansal, AdvFor Respondent: Shri Sanjay Kumar Nargas, Sr.DR

Section 154Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.5763/DEL/2019 Assessment Year 2012-13 South West Pinnacle Exploration v. ACIT, Ltd., Circle-24(1), Plot No.6, Siddhartha House Sector- New Delhi. 44, Gurgaon. TAN/PAN: AAKCS3608R (Appellant) (Respondent) Appellant by: Shri I.P. Bansal, Adv. Respondent by: Shri Sanjay Kumar Nargas, Sr.DR Date of hearing: 18 05 2022 Date of pronouncement: 26 05 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee aga…

MAHARASHTRA STATE ROAD DEVELOPMENT CORPORATION LTD,MUMBAI vs. ADDL CIT 5(2), MUMBAI

The appeal is allowed

ITA 3485/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Maharashtra State Road The Addl. Commissioner Of Development Corporation Ltd. Income Tax Priyadarshini Park, Central Circle 5(2) Vs. Aayakar Bhavan, 5Th Floor, Napeansea Road, Mumbai-400 036 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaacm6833C

For Appellant: Shri Dalpat Shah &For Respondent: Shri Parag Vyas, Spl. Counsel

Section 143Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM Maharashtra State Road The Addl. Commissioner of Development Corporation Ltd. Income Tax Priyadarshini Park, Central Circle 5(2) Vs. Aayakar Bhavan, 5th Floor, Napeansea Road, Mumbai-400 036 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACM6833C Assessee by : Shri Dalpat Shah & Shri B.S. Sharma, CAs’ Revenue by : Shri Parag Vyas, Spl. Counsel Date of hearing: 13.04.2022 Date of pronouncement : 28.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Maharashtra State R…

M/S. WIELAND METALS INDIA PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, WARD- 7(1)(3), BANGALORE

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 2394/BANG/2019[2015-16]Status: DisposedITAT Bangalore22 Sept 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri K.P. Srinivas, CAFor Respondent: Shri Pradeep Kumar, CIT(DR) (ITAT), Bengaluru

Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.2394/Bang/2019 Assessment year : 2015-16 Vs. M/s. Wieland Metals India Private Ltd., The Income Tax Officer, 18A & B, Bommasandra Industrial Area, Ward 7(1)(3), Hebbagodi Village, Attibele Hobli, Bangalore. Anekal Taluk, Bangalore. PAN: AAACW 7975K APPELLANT RESPONDENT Appellant by : Shri K.P. Srinivas, CA Respondent by : Shri Pradeep Kumar, CIT(DR) (ITAT), Bengaluru. Date of hearing : 03.08.2021 Date of Pronouncement : 22.09.2021 O R D E R Per Chan…

DCIT, CIRCLE - 3(1) , KOLKATA vs. M/S. SPPL PROPERTY MANAGEMENT PVT. LTD., , KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2074/KOL/2019[2009-10]Status: DisposedITAT Kolkata30 Jul 2021AY 2009-10

Bench: Shri A. T. Varkey, Hon’Ble & Dr. M. L. Meena, Hon’Ble]

Section 115JSection 143(3)

…1 M/s SPPL Property Management Pvt. Ltd., AY 2009-10 आयकर अपीलीय अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri A. T. Varkey, Hon’ble Judicial Member and Dr. M. L. Meena, Hon’ble Accountant Member] I.T.A. No. 2074/Kol/2019 Assessment Year: 2009-10 Deputy Commissioner of Income- Vs. M/s. SPPL Property Management tax, Circle-3(1), Kolkata. Pvt. Ltd. (PAN: AAICS7168Q) Appellant Respondent Date of Hearing (Virtual) 27.07.2021 Date of Pronouncement 30.07.2021 For the Appellant Smt. Ranu Biswas, Addl. CIT For the Respondent None ORDER Per Bench: This is an appeal…

DCIT, CIRCLE - 3, KOLKATA vs. M/S. THE PEERLESS GENERAL FINANCE & INVESTMENT CO. LTD., KOLKATA

In the result, the appeal of revenue is dismissed

ITA 50/KOL/2009[2002-03]Status: DisposedITAT Kolkata03 Dec 2020AY 2002-03

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115JSection 260A

…1 The Peerless General Finance & Investment Co. Ltd., AY 2002-03 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 50/Kol/2009 Assessment Year: 2002-03 Deputy Commissioner of Income-tax, Vs. The peerless General Finance & Circle-3, Kolkata. Investment Co. Ltd., (PAN:AABCT3043L) Appellant Respondent Date of Hearing (Virtual) 24.11.2020 Date of Pronouncement 03.12.2020 For the Appellant Shri Immokaba Jamir, CIT, D…

M/S MINDTREE LTD ,BANGALORE vs. THE COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 424/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Mar 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10Section 10ASection 11Section 115JSection 12Section 142(1)Section 143(2)Section 143(3)Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.424/Bang/2017 Assessment Year : 2012-13 M/s. Mindtree Ltd., The Commissioner of Global Village, RVCE Post, Income Tax, Mysuru Road, vs. Large Tax Payers Unit Bangalore – 560 059. (LTU), PAN: AABCM8839K Bangalore. APPELLANT RESPONDENT Assessee by : Shri Tata Krishna, Advocate Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 14.03.2019 Date of Pronouncement : 29.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by t…

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMJAY MEDIMZA (INDIA) PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 289/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad04 Mar 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 289/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 The D.C.I.T, M/S Amjay Medimax(India) Pvt. Circle-1(1)(1), Vs. Ltd. Ahmedabad 4Th Floor, Max House, Opp. Karnavati Hospital, Ellisbridge, Ahmedabad-380 006 Pan : Aabca8241R

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: Shri Rajesh Meena, Sr. DR

Section 14ASection 36(1)Section 36(1)(iii)Section 41(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 289/AHD/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 The D.C.I.T, M/s Amjay Medimax(India) Pvt. Circle-1(1)(1), Vs. Ltd. Ahmedabad 4th Floor, Max House, Opp. Karnavati Hospital, Ellisbridge, Ahmedabad-380 006 PAN : AABCA8241R (Applicant) (Respondent) Revenue by : Shri Rajesh Meena, Sr. DR Assessee by : Shri Aseem Thakkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 22/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 04/03/2…

UNICURE REMEDIES PVT. LTD.,,BARODA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1),, BARODA

In the result, appeal is allowed for statistical purposes

ITA 2599/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Jan 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: Shri Nirmit Mehta, CAFor Respondent: Shri Lalit P. Jain, Sr. D.R

Section 145

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. Nos: 3058/AHD/2014 & 2599/AHD/2016 (Assessment Years: 2011-12 & 2012-13) M/s. Unicure Remedies V/S Assistant Commissioner of Pvt. Ltd. F-25, BIDC Income Tax Circle-4, Estate, Gorwa, Vadodara- Vadodara 390016 (Appellant) (Respondent) PAN: AAACU2473J Appellant by : Shri Nirmit Mehta, CA Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 08 -01-2019 Date of Pronouncement : 30-01-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. These…

ROCKLINE DEVELOPERS PVT. LTD.,MUMBAI vs. ITO 13(3)(2), MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 5125/MUM/2016[2012-13]Status: DisposedITAT Mumbai06 Jul 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S. Rockline Developers P. Ltd. Income Tax Officer-13(3)(2) 801, Hubtown Solaris Mumbai Vs. N.S. Phadke Marg, Off. Teli Gali Andheri (E), Mumbai 400069 Pan – Aaacr4467F Appellant Respondent

For Appellant: Shri Vimal PunamiyaFor Respondent: Ms. S. Padmaja

Section 115JSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Pawan Singh, Judicial Member M/s. Rockline Developers P. Ltd. Income Tax Officer-13(3)(2) 801, Hubtown Solaris Mumbai Vs. N.S. Phadke Marg, Off. Teli Gali Andheri (E), Mumbai 400069 PAN – AAACR4467F Appellant Respondent Appellant by: Shri Vimal Punamiya Respondent by: Ms. S. Padmaja Date of Hearing: 13.06.2018 Date of Pronouncement: 06.07.2018 O R D E R Per B.R. Baskaran, AM This appeal filed by the assessee is directed against the order dated 20.06.2016 passed by the learned CIT(A)-21, Mumbai and it…

MAYA ENTERTAINMENT LTD.,MUMBAI vs. ACIT - 11(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 5089/MUM/2016[2009-10]Status: DisposedITAT Mumbai15 Jun 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Maya Entertainment Ltd., V. The Asstt. Cit – 11(1) Room No. 467, 4Th Floor, 23, Shah Industrial Estate Aayakar Bhavan, M.K. Road, Off. Veera Desai Road, Mumbai-400 020 Andheri (W), Mumbai – 400 053

For Appellant: Shri S.C. TiwariFor Respondent: Shri V. Vidyadhar

Section 115JSection 143(3)Section 154Section 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Maya Entertainment Ltd., v. The Asstt. CIT – 11(1) Room No. 467, 4th Floor, 23, Shah Industrial Estate Aayakar Bhavan, M.K. Road, Off. Veera Desai Road, Mumbai-400 020 Andheri (W), Mumbai – 400 053 PAN NO: AABCM 7192 B (Appellant) (Respondent) Assessee by : Shri S.C. Tiwari Shri Rutuja N. Pawar Department by : Shri V. Vidyadhar Date of Hearing : 04.04.2018 Date of Pronouncement : 15.06.2018 O R D E R PER C.N. PRASAD 1. This appeal is filed by the…

MEDIAEDGE CIA INDIA LTD.,MUMBAI vs. DCIT CIR. - 12(3)(2), MUMBAI

In the result, assessee’s appeal is allowed for statistical purposes

ITA 5299/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Ajit ShahFor Respondent: Ms. Pooja Swaroop

Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.5299/Mum./2016 (Assessment Year : 2011–12) M/s. Mediaedge Cin India Ltd. Commerz, 9th Floor, International Business Park, Oberai Garden City ……………. Appellant Off W.E. Highway, Goregaon (W) Mumbai 400 063 – AAACF4315L v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–12(3)(2), Mumbai Assessee by : Shri Ajit Shah Revenue by : Ms. Pooja Swaroop Date of Hearing – 22.02.2018 Date of Order – 28.02.2018 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the…

NEHA HOME BUILDERS PVT. LTD.,MUMBAI vs. CIT - 13, MUMBAI

In the result, appeal of the assessee is allowed

ITA 2964/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 Jan 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Neha Home Builders Pvt. Vs. Cit-13, Mumbai Ltd., 801, Hubtown Solaris, N.S.Phadke Marg Off. Teli Galli, Near Andheri Flyover Andheri (E) Mumbai – 400 069 Pan/Gir No. Aaccn7092E Appellant) .. Respondent)

Section 115JSection 263Section 80Section 80I

…ide same type of provision in section 115JB which is currently absent, i.e legislature wants to give benefit of deduction u/s 80IB(10) for the purpose of sec. 115JB calculation. 19. Hon’ble Gujarat High Court in case of Indian Petrochemicals Corporation Ltd., 74 Taxmann.com 163 held that deduction u/s.80HHC 7 M/s. Neha Home Builders Pvt. Ltd., can be allowed while computing book profit u/s.115JA even though assessee had no taxable income under normal provisions of Act. Similarly, Kerala High Court in case D.C. Mills Pvt. Ltd., 387 ITR 64 held that where two views are possible and AO has taken one plausible view,…

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