CIT v. Parle Soft Drinks (Bangalore (P.) Ltd.)

400 ITR 108High Court2018#24862 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 142(1)Section 143(1)Section 143(2)Section 17Section 2(14)Section 2(24)Section 2(47)

Issues it is cited on

personcompanysection 143(3)indiabusiness

Judgments citing CIT v. Parle Soft Drinks (Bangalore (P.) Ltd.)

Milan Saini, Gurgaon vs. DCIT, Circle- 2, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 2335/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Milan Saini, Vs. Dcit, 37, Centrum Plaza, Dlf Golf Circle-2. Course Road, Sector 53, Gurgaon Gurgaon (Haryana) Pan: Braps1366P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 17Section 250(6)Section 28

…53 ITR 261 (SC) (ii) CIT v. Saurashtra Cement Ltd: (2010) 325 ITR 422 (SC) (iii) CIT vs. Bombay Burmah Trading Corporation: (1986) 161 ITR 386 (SC) (iv) Oberoi Hotel Pvt. Ltd. v. CIT: 236 ITR 903 (SC) (v) CIT v. Parle Soft Drinks (Bangalore) (P.) Ltd.: [2018] 400 ITR 108 (Bom)- SLP filed by the Revenue against the aforesaid decision was dismissed by the Hon'ble Supreme Court in CIT v. Parle Soft Drinks (Bangalore (P.) Ltd.) reported at [2018] 97 taxmann.com 136 (SC) (vi) Khanna & Annadhanam vs. CIT: [2013] 351 ITR 110 (Del) (vii) Pr. CIT vs. Aeren R. Infrastructure Ltd.: (2018) 404 ITR 318 (Del HC) (viii) CIT vs.…

M J Associates, Palakkad vs. ACIT, Circle-1, Palakkad

In the result, the appeal filed by the assessee stands allowed

ITA 785/COCH/2024[2013-14]Status: DisposedITAT Cochin19 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Sriram A.S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 143(3)

…on received as a consequence of settlement in order to bring an end to the dispute arising on account termination of contract is capital in nature placing reliance of the decision of the Hon'ble Bombay High Court CIT v. Parle Soft Drinks (Bangalore (P.) Ltd.) 400 ITR 108 and also placing reliance on the decision of the Hon'ble Apex Court in the case of e of Oberoi Hotel (P) Ltd. v. CIT 236 ITR 903. 10. On the other hand the ld. CIT-DR filed the following submissions: - “1. This is not a case of receipt of compensation for loss of revenue or investment or damages etc. as made out to be by the appellant. Instead it…

M J Associates, Palakkad vs. ACIT, Circle-1, Palakkad

In the result, the appeal filed by the assessee stands allowed

ITA 784/COCH/2024[2012-13]Status: DisposedITAT Cochin19 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Sriram A.S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 143(3)

…on received as a consequence of settlement in order to bring an end to the dispute arising on account termination of contract is capital in nature placing reliance of the decision of the Hon'ble Bombay High Court CIT v. Parle Soft Drinks (Bangalore (P.) Ltd.) 400 ITR 108 and also placing reliance on the decision of the Hon'ble Apex Court in the case of e of Oberoi Hotel (P) Ltd. v. CIT 236 ITR 903. 10. On the other hand the ld. CIT-DR filed the following submissions: - “1. This is not a case of receipt of compensation for loss of revenue or investment or damages etc. as made out to be by the appellant. Instead it…

CIT v. Parle Soft Drinks (Bangalore (P.) Ltd.) (400 ITR 108) — Cited in 3 Judgments | BharatTax