CIT v. Multi Metals Ltd.

80 Taxmann.com 235Income Tax Appellate Tribunal2017#16137 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 14ASection 271(1)(c)Section 35DSection 80A(5)Section 80-IA(4)Section 80IASection 80IA(4)

Issues it is cited on

preliminary expensessection 80a(5)interest on refundtransferor companysection 35dsection 80ia(4)infrastructure facilitysection 80asection 80iasection 35section 80ilevy of penalty

Judgments citing CIT v. Multi Metals Ltd.

M.S. Khurana Engineering Limited, Ahmedabad vs. The DCIT, Circle-2(1)(2), Ahmedabad

ITA 2171/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The ACIT, Circle-2(1)(2), Ahmedabad

ITA 2170/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The DCIT, Circle-2(1)(2), Ahmedabad

ITA 2169/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Dy. CIT, (OSD)-1, Circle-4, Ahmedabad

ITA 659/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Dy. CIT, (OSD)-1, Circle-4, Ahmedabad

ITA 658/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2010-11

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Jt. CIT, Range-4, Ahmedabad

ITA 1608/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &
Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…