CIT v. Mercantile Construction Co.

74 Taxmann 41High Court1994#8724 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Sections most often in play

Section 80-IA(8)/(10)Section 80-ICSection 2(29BA)

Issues it is cited on

section 2(29ba)section 32asection 80icchildsection 80isection 32section 80section 15transfercompanyindianfac

Judgments citing CIT v. Mercantile Construction Co.

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S.ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

DCIT, CIRCLE-10(1), KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1885/KOL/2019[2014-15]Status: DisposedITAT Kolkata30 Apr 2021AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-10(1), Kolkata..............................................................................................Appellant Vs. M/s. Indian Oil Petronas Pvt. Ltd...............................................................................Respondent [PAN: AAACI 5573 R] C.O. Nos. 26 & 27-Kol-2020 Arising out of I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 20…

D.C.I.T.,CIRCLE-10(1), KOLKATA vs. M/S INDIAN OIL PETRONAS PVT. LTD., KOLKATA

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1884/KOL/2019[2013-14]Status: DisposedITAT Kolkata30 Apr 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-10(1), Kolkata..............................................................................................Appellant Vs. M/s. Indian Oil Petronas Pvt. Ltd...............................................................................Respondent [PAN: AAACI 5573 R] C.O. Nos. 26 & 27-Kol-2020 Arising out of I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 20…

VEDANTA LTD ,GURGAON vs. ACIT, CIRCLE- 26(2), NEW DELHI

ITA 12/DEL/2020[2014-15]Status: FixedITAT Delhi18 Sept 2020AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2014-15]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 143(3)Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Assessment Year: 2014-15] Vedanta Ltd Vs The A.C.I.T Third Floor, Core - 6 Circle-26(2) Scope Complex, Lodhi Road New Delhi. New Delhi. PAN : AACCS 7101 B [Appellant] [Respondent] Date of Hearing : 24.08.2020 Date of Pronouncement : 21.09.2020 Assessee by : Shri Ajay Vohra, Sr. Adv Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Sidharth Joshi, Adv Revenue by : Shri Anupam Kant Garg, CIT-DR ORDER PER N.K. BILLAIYA, ACCO…

DCIT, CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1930/KOL/2016[2010-11]Status: DisposedITAT Kolkata15 Mar 2019AY 2010-11

Bench: Shri A.T. Varkey, Jm & Dr.A.L.Saini, Am D.C.I.T, Cir­10(1), Kolkata Vs. M/S. Indian Oil Petronas Pvt. Ltd. Pan: Aaaci5573R (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee/Revenue By : Shri P.K. Srihari, Cit, Ld. Dr Respondent/Assessee By : Shrid. S Damle, Fca, Ld.Ar सुनवाईक"तार"ख/ Date Of Hearing : 18/12/2018 घोषणाक"तार"ख/Date Of Pronouncement : 15/03/2019 आदेश / O R D E R

For Appellant: ShriD. S Damle, FCA, ld.ARFor Respondent: Shri P.K. Srihari, CIT, ld. DR
Section 143(3)Section 194ISection 2Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE Shri A.T. Varkey, JM & Dr.A.L.Saini, AM D.C.I.T, Cir­10(1), Kolkata Vs. M/s. Indian Oil Petronas Pvt. Ltd. PAN: AAACI5573R (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee/Revenue by : Shri P.K. Srihari, CIT, ld. DR Respondent/Assessee by : ShriD. S Damle, FCA, ld.AR सुनवाईक"तार"ख/ Date of Hearing : 18/12/2018 घोषणाक"तार"ख/Date of Pronouncement : 15/03/2019 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the Revenue, pertaining to assessment year 2010­11, is directed against the orders passed by the Commissioner of Inc…

BG EXPLORATION & PRODUCTION INDIA LTD.,MUMBAI vs. DCIT, INTERNATIONAL TAXATION, DEHRADUN

ITA 6791/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Jul 2018AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6791/Del./2017 (ASSESSMENT YEAR : 2012-13) M/s. BG Exploration & Production vs. DCIT, India Limited, International Taxation, Lake Boulevard Road, Dehradun. Hiranandani Business Park, Powai, Mumbai – 400 076. (PAN : AAACE4569K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate Shri Sahil Sharma, CA REVENUE BY : Shri H.K. Chaudhary, CIT DR Date of Hearing : 19.04.2018 Date of Order : 17.07.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBE…

M/S. BLA INDUSTRIES PVT. LTD.,MUMBAI vs. PCIT-1, KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 779/KOL/2016[2011-2012]Status: DisposedITAT Kolkata28 Feb 2018AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12 Bla Industries Pvt.Ltd. V/S. Pr. Cit-1, 84, Maker Chambers Iii, Aayakar Bhawan, Nariman Point, Mumbai- Kolkata 400021 [Pan No.Aabcb 3505 D] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Robin Maheshwari, Aca अपीलाथ" क" ओर से/By Appellant Shri A.K. Tiwari, Cit-Dt ""यथ" क" ओर से/By Respondent 08-02-2018 सुनवाई क" तार"ख/Date Of Hearing 28-02--2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Is An Appeal Filed By The Assessee Against Order Of Ld. Pr. Commissioner Of Income Tax-1, Kolkata Passed U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In M.No.Pr. Cit-1/15- 16/U/S263/Bla Industries/2011-12/12629-31 Dated 23/28.03.2016 For Assessment Year 2011-12. Shri Robin Maheshwari, Ld. Authorized Representative Appeared On Behalf Of The Assessee & Shri A.K. Tiwari, Ld. Departmental Representative Appeared On Behalf Of The Revenue. 2. In This Assessee’S Appeal The Assessee Has Raised The Following Grounds:- “1) For That The Order Of The Ld. Cit Passed U/S. 263 Is Bad In Law As Well As In Facts Hence Liable To Be Quashed.

Section 143(2)Section 143(3)Section 14ASection 263Section 32Section 32(1)(iia)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2011-12 BLA Industries Pvt.Ltd. V/s. Pr. CIT-1, 84, Maker Chambers III, Aayakar Bhawan, Nariman Point, Mumbai- Kolkata 400021 [PAN No.AABCB 3505 D] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Robin Maheshwari, ACA अपीलाथ" क" ओर से/By Appellant Shri A.K. Tiwari, CIT-DT ""यथ" क" ओर से/By Respondent 08-02-2018 सुनवाई क" तार"ख/Date of Hearing 28-02--2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER…

M/S. UJJAL TRANSPORT AGENCY,ASANSOL vs. D.C.I.T., CENTRAL CIRCLE-XVI, KOLKATA, KOLKATA

In the result, assessee's CO is partly allowed”

ITA 1601/KOL/2014[2007-2008]Status: DisposedITAT Kolkata14 Jul 2017AY 2007-2008

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1601/Kol/2014 Assessment Year : 2007-08 M/S Ujjal Transport Agency, -Vs- Dcit, Central, Circle-Xvi, Kolkata G.T.Road(East), Murgasole Asansol Pan : Aaafu 6732 H] (Respondent) (Appellant) For The Appellant : A. K. Tibrewal, Fca Amit Agarwal, Adv. For The Respondent : None Date Of Hearing : 11.07.2017 Date Of Pronouncement : 14.07.2014 Order

For Appellant: A. K. Tibrewal, FCAFor Respondent: None
Section 143(1)Section 147Section 148Section 153ASection 263Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 1601/Kol/2014 Assessment Year : 2007-08 M/s Ujjal Transport Agency, -vs- DCIT, Central, Circle-XVI, Kolkata G.T.Road(East), Murgasole Asansol PAN : AAAFU 6732 H] (Respondent) (Appellant) For the Appellant : A. K. Tibrewal, FCA Amit Agarwal, Adv. For the Respondent : None Date of Hearing : 11.07.2017 Date of Pronouncement : 14.07.2014 ORDER Per M.Balaganesh, AM 1. This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals) Central-II ,…

M/S. SUKRIPAM WORLDWIDE,NEW DELHI vs. ACIT, NEW DELHI

In the result assessee’s appeal is allowed

ITA 5561/DEL/2015[2010-11]Status: DisposedITAT Delhi22 Sept 2016AY 2010-11

Bench: Shri J. Sudhakar Reddyay: 2010-11 Sukripam Worldwide Vs. Acit, Circle 59(3) S 205, Rajkamal Sadan New Delhi Preet Vihar, Commercial Complex New Delhi

For Appellant: Shri K.Sampath, Adv. &For Respondent: Sh. Rajesh Kumar, Sr.D.R
Section 2Section 80Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2010-11 Sukripam Worldwide vs. ACIT, Circle 59(3) S 205, Rajkamal Sadan New Delhi Preet Vihar, Commercial Complex New Delhi PAN: AAFFS 1655 N (Appellant) (Respondent) Appellant by : Shri K.Sampath, Adv. & Sh. V.Raj Kumar, Adv. Respondent by : Sh. Rajesh Kumar, Sr.D.R. O R D E R This is an appeal filed by the Assessee directed against the order of the Ld.Commissioner of Income Tax (Appeals)-19, New Delhi dated 30.07.2015 pertaining to the Assessment Year (A.Y.) 2010-11. 2. Facts in…

M/S KOOLNEST PVT LTD vs. THE DY COMMISSIONER OF INCOME TAX

ITA/733/2007HC Karnataka17 Dec 2013

Bench: N.KUMAR,RATHNAKALA

Section 260ASection 80I

…® IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 17th DAY OF DECEMBER 2013 PRESENT THE HON’BLE MR. JUSTICE N.KUMAR AND THE HON’BLE MRS. JUSTICE RATHNAKALA I.T.A. NO.733/2007 BETWEEN : M/s.Koolnest Pvt. Ltd., Represented by its Executive Director Sri.Javeed, No.81, 6th Cross, Victoria Layout, Bangalore. ...APPELLANT (By Sri.A.Shankar & Sri.M.Lava, Advs.) AND : The Dy.Commissioner of Income-tax, Central Circle – 2(2), C.R.Bulding Annexe, Queens Road, Bangalore – 1.…