CIT v. Jogta Coal Co. Ltd.

25 ITR 89Reported decision#12490 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 43(6)(c)section 55(2)substance over formsection 49transferee companysection 43(6)transferor companydcf methodsection 55section 43(1)going concerncommercial rights

Judgments citing CIT v. Jogta Coal Co. Ltd.

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1781/MUM/2023[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 &

For Appellant: Mr. Satyaprakash Singh

…) Ltd. v. CIT [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the case of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v…

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1780/MUM/2023[2016-14]Status: DisposedITAT Mumbai29 Nov 2023AY 2016-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 &

For Appellant: Mr. Satyaprakash Singh

…) Ltd. v. CIT [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the case of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v…

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1779/MUM/2023[2012-13]Status: DisposedITAT Mumbai29 Nov 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 &

For Appellant: Mr. Satyaprakash Singh

…) Ltd. v. CIT [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the case of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v…

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1764/MUM/2023[2018-19]Status: DisposedITAT Mumbai29 Nov 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 &

For Appellant: Mr. Satyaprakash Singh

…) Ltd. v. CIT [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the case of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v…

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1763/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 &

For Appellant: Mr. Satyaprakash Singh

…) Ltd. v. CIT [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the case of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v…

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1762/MUM/2023[2014-15]Status: DisposedITAT Mumbai29 Nov 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 &

For Appellant: Mr. Satyaprakash Singh

…) Ltd. v. CIT [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the case of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v…

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1761/MUM/2023[2013-14]Status: DisposedITAT Mumbai29 Nov 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 &

For Appellant: Mr. Satyaprakash Singh

…) Ltd. v. CIT [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the case of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v…

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1760/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 Nov 2023AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 &

For Appellant: Mr. Satyaprakash Singh

…) Ltd. v. CIT [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. [1965] 57 ITR 540 (AP) and the Calcutta High Court in the case of CIT v. Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the Jogta Coal Co. Ltd. [1965! 25 ITR 89 (Cal, and the Supreme Court in the case of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v. CIT [1972] 85 IR 599 (SC) ase of Guzdar Kajora Coai Mines Lid. v…

CIT v. Jogta Coal Co. Ltd. (25 ITR 89) — Cited in 8 Judgments | BharatTax