CIT v. JCT Electronics Ltd.

188 Taxmann 191High Court2010#9491 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 14ASection 8D
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Judgments citing CIT v. JCT Electronics Ltd.

ACIT- 8(1)(1), Mumbai vs. Rallis India Limited, Mumbai

06/Mum/2026

ITA 7855/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Mar 2026AY 2017-18

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

For Respondent: Shri Annavaran Kosuri, Sr.AR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA Nos. Assessment Years 7852/Mum/2025 2013-14 7853/Mum/2025 2014-15 7854/Mum/2025 2016-17 7855/Mum/2025 2017-18 ACIT-8(1)(1), Rallis India Limited. 23rd Floor, Vios Tower off Room No. 439, Aaykar Bhavan, M.G. Road, Mumbai – 400020 Vs. Eastern Freeway, New Cuffe Parade, BPT Colony S.O. Mumbai – 400037 (Appellant) : (Respondent) PAN NO. AABCR 2657N and CO Nos. Arising out of ITA No. Assessment Years 06/Mum/2026 7852/Mum/2025 2013-14 07/Mum/2026 7853/Mum/2025 2014-…

ACIT- 8(1)(1), Mumbai vs. Rallis India Limited, Mumbai

06/Mum/2026

ITA 7854/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 Mar 2026AY 2016-17

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

For Respondent: Shri Annavaran Kosuri, Sr.AR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA Nos. Assessment Years 7852/Mum/2025 2013-14 7853/Mum/2025 2014-15 7854/Mum/2025 2016-17 7855/Mum/2025 2017-18 ACIT-8(1)(1), Rallis India Limited. 23rd Floor, Vios Tower off Room No. 439, Aaykar Bhavan, M.G. Road, Mumbai – 400020 Vs. Eastern Freeway, New Cuffe Parade, BPT Colony S.O. Mumbai – 400037 (Appellant) : (Respondent) PAN NO. AABCR 2657N and CO Nos. Arising out of ITA No. Assessment Years 06/Mum/2026 7852/Mum/2025 2013-14 07/Mum/2026 7853/Mum/2025 2014-…

ACIT- 8(1)(1), Mumbai vs. Rallis India Limited, Mumbai

06/Mum/2026

ITA 7853/MUM/2025[2014-15]Status: DisposedITAT Mumbai27 Mar 2026AY 2014-15

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

For Respondent: Shri Annavaran Kosuri, Sr.AR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA Nos. Assessment Years 7852/Mum/2025 2013-14 7853/Mum/2025 2014-15 7854/Mum/2025 2016-17 7855/Mum/2025 2017-18 ACIT-8(1)(1), Rallis India Limited. 23rd Floor, Vios Tower off Room No. 439, Aaykar Bhavan, M.G. Road, Mumbai – 400020 Vs. Eastern Freeway, New Cuffe Parade, BPT Colony S.O. Mumbai – 400037 (Appellant) : (Respondent) PAN NO. AABCR 2657N and CO Nos. Arising out of ITA No. Assessment Years 06/Mum/2026 7852/Mum/2025 2013-14 07/Mum/2026 7853/Mum/2025 2014-…

ACIT- 8(1)(1), Mumbai vs. Rallis India Limited, Mumbai

06/Mum/2026

ITA 7852/MUM/2025[2013-14]Status: DisposedITAT Mumbai27 Mar 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

For Respondent: Shri Annavaran Kosuri, Sr.AR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA Nos. Assessment Years 7852/Mum/2025 2013-14 7853/Mum/2025 2014-15 7854/Mum/2025 2016-17 7855/Mum/2025 2017-18 ACIT-8(1)(1), Rallis India Limited. 23rd Floor, Vios Tower off Room No. 439, Aaykar Bhavan, M.G. Road, Mumbai – 400020 Vs. Eastern Freeway, New Cuffe Parade, BPT Colony S.O. Mumbai – 400037 (Appellant) : (Respondent) PAN NO. AABCR 2657N and CO Nos. Arising out of ITA No. Assessment Years 06/Mum/2026 7852/Mum/2025 2013-14 07/Mum/2026 7853/Mum/2025 2014-…

Rallis India Ltd, Mumbai vs. CIT -3, Mumbai

The appeal of the Revenue is dismissed,

ITA 3465/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Mar 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2008-09 M/S Rallis India Ltd. Cit -3, Mumbai बनाम/ 156/157, Nariman Bhawan, Vs. 15Th Floor, 227, Nariman Point, Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabcr 2657 N & Assessment Year: 2008-09 Dcit -3(3)(1), Mumbai M/S Rallis India Ltd. बनाम/ Room No.609, 6Th Floor, 156/157, Nariman Bhawan, Vs. Aayakar Bhavan, M. K. Road, 15Th Floor, 227, Nariman Mumbai – 400 020. Point, Mumbai – 400 021. (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabcr 2657 N

Section 28

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2008-09 M/s Rallis India Ltd. CIT -3, Mumbai बनाम/ 156/157, Nariman Bhawan, Vs. 15th Floor, 227, Nariman Point, Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AABCR 2657 N & Assessment Year: 2008-09 DCIT -3(3)(1), Mumbai M/s Rallis India Ltd. बनाम/ Room No.609, 6th Floor, 156/157, Nariman Bhawan, Vs. Aayakar Bhavan, M…

DCIT Cir 3(3), Mumbai vs. Rallis India Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4316/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/S Rallis India Ltd, Addl.Commissioner Of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6Th Floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) Dy.Commissioner Of Income Tax- M/S Rallis India Ltd, Circle 3(3), 156/157 Nariman Bhavan, फनाभ/ Room No.609, 6Th Floor, Nariman Point, Aayakar Bhavan, Mumbai-400001 Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) Pan: Aabcr2657N अऩीराथी की ओय से / Assessee By : S/Shri Jitendra Jain, H.Jemshethji & Darshit Naik प्रत्मथी की ओय से/Respondent By : Shri Purishottam Kumar सुनवाई की तायीख /Date Of Hearing : 9.8.2017 घोषणा की तायीख /Date Of Pronouncement : 8.11.2017

For Appellant: S/Shri Jitendra Jain, H.Jemshethji and Darshit NaikFor Respondent: Shri Purishottam Kumar
Section 10(34)Section 14ASection 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI सर्वश्री सक्तिजीि डे, न्याययक सदस्य एर्ुं राजेश कुमार, ऱेखा सदस्य BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/s Rallis India Ltd, Addl.Commissioner of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6th floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2…

Rallis India Ltd, Mumbai vs. Addl CIT 3(3), Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4234/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/S Rallis India Ltd, Addl.Commissioner Of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6Th Floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) Dy.Commissioner Of Income Tax- M/S Rallis India Ltd, Circle 3(3), 156/157 Nariman Bhavan, फनाभ/ Room No.609, 6Th Floor, Nariman Point, Aayakar Bhavan, Mumbai-400001 Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) Pan: Aabcr2657N अऩीराथी की ओय से / Assessee By : S/Shri Jitendra Jain, H.Jemshethji & Darshit Naik प्रत्मथी की ओय से/Respondent By : Shri Purishottam Kumar सुनवाई की तायीख /Date Of Hearing : 9.8.2017 घोषणा की तायीख /Date Of Pronouncement : 8.11.2017

For Appellant: S/Shri Jitendra Jain, H.Jemshethji and Darshit NaikFor Respondent: Shri Purishottam Kumar
Section 10(34)Section 14ASection 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI सर्वश्री सक्तिजीि डे, न्याययक सदस्य एर्ुं राजेश कुमार, ऱेखा सदस्य BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/s Rallis India Ltd, Addl.Commissioner of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6th floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2…

M/S. Ici India Limited, Kolkata vs. DCIT, Circle - 10, Kolkata

In the result, Revenue’s appeal is partly allowed

ITA 852/KOL/2007[2003-04]Status: DisposedITAT Kolkata10 Jun 2016AY 2003-04

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.2613/Kol/2005 & Assessment Year :2002-03 ACIT, Circle-10, 3, V/s. AKZO Novel India Ltd. Govt. Place (West) (formerly known as Kolkata-700 001 M/s ICI India Ltd.)2. 34, Chowringhee Road, Kolkata-700 071 AKZO Novel India Ltd., V/s. DCIT, Circle-10, 34,Chowringhee 3 Govt. Place (West), Road, Kolkata-700 071 Kolkata-01 [PAN No.AAACI 6297 A] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No. 1019 & 852/Kol/2007 Assessment Year: 2003-04 DCIT, Circle-10, 3, V/s. AKZO…

DCIT, Circle - 10, Kolkata vs. M/S. Ici India Ltd., Kolkata

In the result, Revenue’s appeal is partly allowed

ITA 1019/KOL/2007[2003-04]Status: DisposedITAT Kolkata10 Jun 2016AY 2003-04

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.2613/Kol/2005 & Assessment Year :2002-03 ACIT, Circle-10, 3, V/s. AKZO Novel India Ltd. Govt. Place (West) (formerly known as Kolkata-700 001 M/s ICI India Ltd.)2. 34, Chowringhee Road, Kolkata-700 071 AKZO Novel India Ltd., V/s. DCIT, Circle-10, 34,Chowringhee 3 Govt. Place (West), Road, Kolkata-700 071 Kolkata-01 [PAN No.AAACI 6297 A] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No. 1019 & 852/Kol/2007 Assessment Year: 2003-04 DCIT, Circle-10, 3, V/s. AKZO…

M/S. Ici India Limited, Kolkata vs. DCIT, Circle - 10, Kolkata

In the result, Revenue’s appeal is partly allowed

ITA 488/KOL/2006[2002-03]Status: DisposedITAT Kolkata10 Jun 2016AY 2002-03

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.2613/Kol/2005 & Assessment Year :2002-03 ACIT, Circle-10, 3, V/s. AKZO Novel India Ltd. Govt. Place (West) (formerly known as Kolkata-700 001 M/s ICI India Ltd.)2. 34, Chowringhee Road, Kolkata-700 071 AKZO Novel India Ltd., V/s. DCIT, Circle-10, 34,Chowringhee 3 Govt. Place (West), Road, Kolkata-700 071 Kolkata-01 [PAN No.AAACI 6297 A] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No. 1019 & 852/Kol/2007 Assessment Year: 2003-04 DCIT, Circle-10, 3, V/s. AKZO…

ACIT, Circle - 10, Kolkata vs. M/S. Ici India Ltd., Kolkata

In the result, Revenue’s appeal is partly allowed

ITA 2613/KOL/2005[2002-03]Status: DisposedITAT Kolkata10 Jun 2016AY 2002-03

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.2613/Kol/2005 & Assessment Year :2002-03 ACIT, Circle-10, 3, V/s. AKZO Novel India Ltd. Govt. Place (West) (formerly known as Kolkata-700 001 M/s ICI India Ltd.)2. 34, Chowringhee Road, Kolkata-700 071 AKZO Novel India Ltd., V/s. DCIT, Circle-10, 34,Chowringhee 3 Govt. Place (West), Road, Kolkata-700 071 Kolkata-01 [PAN No.AAACI 6297 A] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No. 1019 & 852/Kol/2007 Assessment Year: 2003-04 DCIT, Circle-10, 3, V/s. AKZO…

CIT v. JCT Electronics Ltd. (188 Taxmann 191) — Cited in 11 Judgments | BharatTax