CIT v. Raipur

84 ITR 50Reported decision#21482 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

ready for usesection 115osection 271hopening wdvdepreciation on goodwilldisallowance under section 40(a)(ia)prohibited by lawddtdomestic companydividend distribution taxsection 192written down value

Judgments citing CIT v. Raipur

The ACIT - 14(2)(2), Mumbai vs. M/S Pfizer Ltd., Mumbai

In the result appeal of the ld AO for assessment year

ITA 1777/MUM/2020[2016-17]Status: DisposedITAT Mumbai22 Sept 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…5-16 & 2016-17 M/S PFIZER LTD union, it was also not shown that how the labour union has helped the assessee in closure of the plant. 039. We do not find that the decision of the honourable Gujarat High Court in case of CIT versus Raipur manufacturing Co Ltd 84 ITR 50 has the facts anywhere near the facts of the case before us. In that case, there was a resolution of the board of directors, there was an agreement, payment was made to a co-operative society promoted by the assessee, therefore, and it was held that there is a business Nexus between the amount of payment and business of the assessee. In the present…

Pfizer Ltd., Mumbai vs. The ACIT-14(2)(2), Mumbai

In the result appeal of the ld AO for assessment year

ITA 1620/MUM/2020[2016-17]Status: DisposedITAT Mumbai22 Sept 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…5-16 & 2016-17 M/S PFIZER LTD union, it was also not shown that how the labour union has helped the assessee in closure of the plant. 039. We do not find that the decision of the honourable Gujarat High Court in case of CIT versus Raipur manufacturing Co Ltd 84 ITR 50 has the facts anywhere near the facts of the case before us. In that case, there was a resolution of the board of directors, there was an agreement, payment was made to a co-operative society promoted by the assessee, therefore, and it was held that there is a business Nexus between the amount of payment and business of the assessee. In the present…

Pfizer Limited, Mumbai vs. ACIT-14(2)(2), Mumbai

In the result appeal of the ld AO for assessment year

ITA 3736/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…5-16 & 2016-17 M/S PFIZER LTD union, it was also not shown that how the labour union has helped the assessee in closure of the plant. 039. We do not find that the decision of the honourable Gujarat High Court in case of CIT versus Raipur manufacturing Co Ltd 84 ITR 50 has the facts anywhere near the facts of the case before us. In that case, there was a resolution of the board of directors, there was an agreement, payment was made to a co-operative society promoted by the assessee, therefore, and it was held that there is a business Nexus between the amount of payment and business of the assessee. In the present…

DCIT - 14(2)(2), Mumbai vs. M/S Pfizer Ltd., Mumbai

In the result appeal of the ld AO for assessment year

ITA 3694/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…5-16 & 2016-17 M/S PFIZER LTD union, it was also not shown that how the labour union has helped the assessee in closure of the plant. 039. We do not find that the decision of the honourable Gujarat High Court in case of CIT versus Raipur manufacturing Co Ltd 84 ITR 50 has the facts anywhere near the facts of the case before us. In that case, there was a resolution of the board of directors, there was an agreement, payment was made to a co-operative society promoted by the assessee, therefore, and it was held that there is a business Nexus between the amount of payment and business of the assessee. In the present…

CIT v. Raipur (84 ITR 50) — Cited in 4 Judgments | BharatTax