CIT v. Indian Rare Earths Ltd.

57 Taxmann.com 393High Court2015#21098 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 9(2)section 43(5)domestic companysection 80icsection 9(1)(vi)business connectionenduring benefitput to uselive linksection 40(a)(i)fees for technical servicesmercantile system of accounting

Judgments citing CIT v. Indian Rare Earths Ltd.

Titan Company Limited 9Earstwhile Known As Titan Industries Limited), Krishnagiri vs. ACIT Ltu 1, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 518/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 May 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 518, 505, 506 & 507/CHNY/2018 िनधा"रण वष"/Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13 Titan Company Ltd., 1. The Assistant (Erstwhile known as Titan Vs. Commissioner of Income Tax, Industries Ltd.,) Circle III(2), #3, SIPCOT Indl. Complex, Chennai. Hosur, Krishnagiri – 635 126. 2. The Joint / Assistant Commissioner of Income Tax, Large Taxpayer…

Titan Company Limited 9Earstwhile Known As Titan Industries Limited), Krishnagiri vs. ACIT Ltu 1, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 507/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 May 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 518, 505, 506 & 507/CHNY/2018 िनधा"रण वष"/Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13 Titan Company Ltd., 1. The Assistant (Erstwhile known as Titan Vs. Commissioner of Income Tax, Industries Ltd.,) Circle III(2), #3, SIPCOT Indl. Complex, Chennai. Hosur, Krishnagiri – 635 126. 2. The Joint / Assistant Commissioner of Income Tax, Large Taxpayer…

Titan Company Limited 9Earstwhile Known As Titan Industries Limited), Krishnagiri vs. ACIT Ltu 1, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 506/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 May 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 518, 505, 506 & 507/CHNY/2018 िनधा"रण वष"/Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13 Titan Company Ltd., 1. The Assistant (Erstwhile known as Titan Vs. Commissioner of Income Tax, Industries Ltd.,) Circle III(2), #3, SIPCOT Indl. Complex, Chennai. Hosur, Krishnagiri – 635 126. 2. The Joint / Assistant Commissioner of Income Tax, Large Taxpayer…

Titan Company Limited 9Earstwhile Known As Titan Industries Limited), Krishnagiri vs. ACIT Ltu 1, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 505/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 May 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 518, 505, 506 & 507/CHNY/2018 िनधा"रण वष"/Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13 Titan Company Ltd., 1. The Assistant (Erstwhile known as Titan Vs. Commissioner of Income Tax, Industries Ltd.,) Circle III(2), #3, SIPCOT Indl. Complex, Chennai. Hosur, Krishnagiri – 635 126. 2. The Joint / Assistant Commissioner of Income Tax, Large Taxpayer…

CIT v. Indian Rare Earths Ltd. (57 Taxmann.com 393) — Cited in 4 Judgments | BharatTax