CIT v. Patel International Films Ltd.

102 ITR 209High Court1976#18589 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2019 to 2023.

Judgments citing CIT v. Patel International Films Ltd.

DCIT Cir 6(3), Mumbai vs. M/S. Grasim Industries Ltd., Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 5978/MUM/2004[2003-2004]Status: DisposedITAT Mumbai13 Jun 2023AY 2003-2004

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistry a/wFor Respondent: Dr. Kishore Dhule

Section 142(1)Section 143(3)Section 250Section 43BSection 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.4754/Mum./2004 (Assessment Year : 2003–04) Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Appellant Worli, Mumbai 400 025 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Range–6(3), Mumbai ITA no.5978/Mum./2004 (Assessment Year : 2003–04) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Respondent Wor…

Grasim Industries Ltd., Mumbai vs. DCIT Range 6(3), Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 4754/MUM/2004[2003-04]Status: DisposedITAT Mumbai13 Jun 2023AY 2003-04

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistry a/wFor Respondent: Dr. Kishore Dhule

Section 142(1)Section 143(3)Section 250Section 43BSection 80Section 80H

Grasim Industries Ltd vs. Addl. CIT Range 6(3)

In the result, appeal filed by the assesse and revenue are partly allowed

ITA 4753/MUM/2004[2002-03]Status: DisposedITAT Mumbai14 Dec 2021AY 2002-03

Bench: Shri Saktijit Dey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blegrasim Industries Limited V. Addl. Cit, Range 6(3) Corporate Finance Division 5Th Floor, Room No. 505 Aditya Birla Centre “A” Wing Aayakar Bhavan 2Nd Floor, S.K. Ahire Marg, Worli Mumbai Mumbai-400025 Pan: Aaacg4464B Appellant Respondent Dy. Cit, Range 6(3), V. Grasim Industries Limited, 5Th Floor, Room No. 505, Corporate Finance Division, Aayakar Bhavan, Aditya Birla Centre, “A” Wing, Mumbai-20. 2Nd Floor, S.K. Ahire Marg Worli, Mumbai-400025 Pan: Aaacg4464B Appellant Respondent Assessee By : Shri J.D. Mistry Revenue By : Shri Sandeep Raj & Shri Vijay Kumar Menon

For Appellant: Shri J.D. MistryFor Respondent: Shri Sandeep Raj &

Section 143(3)Section 36(1)(vii)Section 43BSection 80Section 80H

…ent proceedings the Assessing Officer disallowed the expenditure on the ground that it is capital in nature resulting into benefit of enduring nature and also relied on decision of the Bombay High Court in the case of CIT Vs Patel International Films Limited (102 ITR 209). Detailed discussion in this regard is in para 22 on page 19 to 21 of the assessment order. On appeal the Ld.CIT(A) deleted the disallowance after discussing the detailed submissions made by the Assessee and held that the decision of the Bombay High Court in the case of CIT Vs Patel International Film Ltd. (Supra) is not applicable to the facts…

DCIT 10(3), Mumbai vs. Chemtex Global Engineers P.Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 1626/MUM/2014[2009-10]Status: DisposedITAT Mumbai01 Oct 2019AY 2009-10

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm The Dy. Commissioner Of Vs. M/S. Chemtex Global Income Tax 10(3), Engineers Pvt. Ltd., Room No.451, 4Th Floor Chemtex House, Aayakar Bhavan Main Street, Hiranandani Maharshi Karve Road Gardens, Powai, Mumbai – 400 020 Mumbai – 400 076 Pan/Gir No. Aaccc4458P (Appellant) .. (Respondent) M/S. Chemtex Global Vs. The Dy. Commissioner Of Engineers Pvt. Ltd., Income Tax 10(3), Room No.451, 4Th Floor Chemtex House, Main Street, Aayakar Bhavan Hiranandani Gardens, Maharshi Karve Road Powai, Mumbai – 400 020 Mumbai – 400 076 Pan/Gir No. Aaccc4458P (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…additional evidence before the DRP and the disallowance made by the AO are valid in view of the Hon‟ble Supreme Court in the case of Madras Auto Services P Ltd. (1998) 233 ITR 468 (SC), Bombay High Court judgment in the case of Patel International Films Ltd, 102 ITR 209, Hon'ble Supreme Court in the case of Assam Bengal Cement Co. Ltd. 27 ITR 34 and Alembic Chemical Work, 177 ITR 377. 3. The appellant craves leave to add, amend, vary, omit or substitute any of aforesaid grounds of appeal at any time before or at the time of hearing of appeal. 4. The appellant prays that the direction of DRP, Mumbai on the above…