What is CIT v. Raymond Ltd. authority for?

The amount transferred to Debenture Redemption Reserve is to be excluded when computing book profit under section 115JB for the purpose of Minimum Alternate Tax.

How many judgments cite CIT v. Raymond Ltd.?

48 judgments on BharatTax cite CIT v. Raymond Ltd. (21 Taxmann.com 60), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Raymond Ltd. come up under?

It is most often cited in judgments turning on Section 153A, Section 2(22)(e), Section 36(1)(iii), Section 37(1), Section 40(a)(ii).

CIT v. Raymond Ltd. (21 Taxmann.com 60)

Skyline Mansions Private Limited, Mumbai vs. ACIT-Central Circle 8(2), Mumbai

In the result, both the appeals of the Revenue and both the cross appeals of the assessee are dismissed

ITA 3728/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri Naresh JainFor Respondent: Shri Alok Kumar, CIT-DR

Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent M/s. Skyline Mansions Private Limited, ACIT, 3727/Mum/2024 2017-18 Skyline 101, Behind Central Circle-8(2), Hirananadani Hospital, 6th Floor, Opp: I.I.T. Main Gate, Aayakar Bhavan, Nr Aiyyappa Temple, Maharshi Karve Road, 3728/Mum/2024 2019-20 Mumbai-400076 Mumbai-400020 [PAN: AAACB1997L] M/s. Skyline Mansions Deputy Commissioner of Private Limited, Income Tax, 2831/Mum/2024 2017-18 Skyline 101, Behind Central Circle-8(2), Hi…

Skyline Mansions Private Limited, Mumbai vs. ACIT - Central Circle 8(2), Mumbai

In the result, both the appeals of the Revenue and both the cross appeals of the assessee are dismissed

ITA 3727/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Mar 2025AY 2017-18

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri Naresh JainFor Respondent: Shri Alok Kumar, CIT-DR

Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent M/s. Skyline Mansions Private Limited, ACIT, 3727/Mum/2024 2017-18 Skyline 101, Behind Central Circle-8(2), Hirananadani Hospital, 6th Floor, Opp: I.I.T. Main Gate, Aayakar Bhavan, Nr Aiyyappa Temple, Maharshi Karve Road, 3728/Mum/2024 2019-20 Mumbai-400076 Mumbai-400020 [PAN: AAACB1997L] M/s. Skyline Mansions Deputy Commissioner of Private Limited, Income Tax, 2831/Mum/2024 2017-18 Skyline 101, Behind Central Circle-8(2), Hi…

Labh Capital Services Pvt Ltd., Mumbai vs. ITO, Ward-7(1)(4), Mumbai

In the result, both the appeals of assessees‟ are allowed

ITA 1326/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Sept 2023AY 2013-14

Bench: Aby T Vakery & Shri Amarjit Singhlabh Capital Services Pvt Vs. Income Tax Officer, Ward Ltd. 7(1)(4) A-Wing Mahatre Pen Room No. 1104, 11Th Bldg, Senapati Bapat Floor, Pratishtha Bhavan, Marg, Dadar (W) M.K. Road, Mumbai- Mumbai- 400028 400020

For Appellant: Shri Mahaveer Jain, ARFor Respondent: Shri Manoj Kumar Sinha, DR

Section 115JSection 142(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE ABY T VAKERY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Labh Capital Services Pvt Vs. Income Tax Officer, Ward Ltd. 7(1)(4) A-Wing Mahatre Pen Room No. 1104, 11th Bldg, Senapati Bapat Floor, Pratishtha Bhavan, Marg, Dadar (W) M.K. Road, Mumbai- Mumbai- 400028 400020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACL2308R Appellant .. Respondent Appellant by : Shri Mahaveer Jain, AR, Respondent by : Shri Manoj Kumar Sinha, DR Date of Hearing 24.08.2023 Date of Pronouncement 27.09.2023 आदेश / O R D E R PER AMARJIT SINGH :- 1. The present ap…