CIT v. Max India Ltd.

74 Taxmann.com 263Reported decision#21347 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 14ASection 8D

Judgments citing CIT v. Max India 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-…

CIT v. Max India Ltd. (74 Taxmann.com 263) — Cited in 4 Judgments | BharatTax