CIT v. Roca Bathroom Products (P.) Ltd.

147 Taxmann.com 224Supreme Court of India2023#542 most cited

What is CIT v. Roca Bathroom Products (P.) Ltd. authority for?

The grant of special leave by the Supreme Court signifies that an issue is admitted for final adjudication, and the correctness of the High Court's judgment is under scrutiny. The order granting leave does not affirm the High Court's view nor declare law; consequently, the High Court judgment loses its finality.

178

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2026 to 2026.

Also referred to as

CIT v. Roca Bathroom Products · Supreme Court · grant of leave · special leave · High Court judgment · finality · adjudication

Issues it is cited on

Judgments citing CIT v. Roca Bathroom Products (P.) Ltd.

Jubilant Pharmova Ltd, Noida vs. ACIT-1Moradabad New, Utter Pradesh

In the result, all two appeals of the assessee are allowed

ITA 1970/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Jubilant Pharmova Ltd., Acit-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Pharmova Ltd., Dcit/Acit (Central), Bhartiagram Gajraula, Vs. Income Tax Department, Plot-1A, Sector-16A,District G.B. Moradabad, Uttar Pradesh. Nagar, Noida,Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…ITA NOS. 1970/D/2022 & 5713/D/2024 JUBILANT PHARMOVA LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम JUBILANT PHARMOVA LTD., ACIT-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. PAN No.AABCV0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT PHARMOVA LTD., DCIT/ACIT (Central), Bhartiagram Gajraula, Vs. Income Tax Depart…

Escorts Kubota Limited (Escorts Kubota India Private Limited Merged With Escorts Kubota Limited), Faridabad vs. The Deputy Commissioner of Income Tax, Faridabad

ITA 5992/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5982/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Mmtc-Pamp India Private Limited, 221, Ground Floor, Okhla Industrial Estate, Phase-Iii, New Delhi. बनाम Dcit, Vs. Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. Pan No.Aafcm3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Ms. Sherry Goyal, Adv. & Ms. Viyushti Rawat, Adv. Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No. 1994/Del/2022 निर्धारणवर्ष/Assessment Year: 2013-14 Good Year India Ltd., Mathura Road, Ballabhgarh, District Faridabad, Faridabad, Haryana. बनाम Acit (Osd), Vs. Circle 10(1), C.R. Building, New Delhi. Pan No.Aaacg3511H अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Neeraj Jain, Adv., Shri Ramit Katyal, Ar Shri Dhruv Seth, Adv. & Ms. Mansha Bhalla, Ar Revenue By Shri Dharm Veer Singh, Cit Dr Bergen Engines (India) Private Limited, बनाम आ.अ.सं/.I.T.A No.5991/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 2Nd Floor, 52B, Okhla Industrial Estate, Dcit, Vs. Circle-4(2), C.R. Building, Phase-Iii, New Delhi. I.P. Estate, Delhi. Pan No.Aaecb7223M अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Adv., Ms. Taranjeet Kaur, Ar & Revenue By Shri Vishal Kalra, Adv. (Virtual) Shri Dharm Veer Singh, Cit Dr

Section 144C(13)

…ITA Nos. 5982/D/2024,1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024,1186/D/2022,422/D/2021 & 1813/D/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5982/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 MMTC-PAMP INDIA PRIVATE LIMITED, 221, Ground Floor, Okhla Industrial Estate, Phase-III, New Delhi. बनाम DCIT, Vs. Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. PAN No.AAFCM3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyushti…

Microsoft Corporation (India) P.Ltd, New Delhi vs. DCIT, Circle 16(1), New Delhi

ITA 549/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Jan 2026AY 2019-20

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6031/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Munjal Hospitality Private Limited, Um House, Plot No.35, 3Rd Floor, Tower A, Sector-44, Dlf Qe, Gurgaon, Haryana, India. Pan No.Aaccv4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee By Shri Jeet Kamdar, Ar (Virtual) Assessment Centre, Revenue By Shri Dharm Veer Singh, Cit Dr Circle-17(1), C.R. Building, Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.3897/Del/2019 निर्धारणवर्ष/Assessment Year: 2009-10 Zte Telecom India Pvt. Limited, Tower-10B, 6Th Floor, Dlf Cyber City, Phase-Ii, Gurgaon, Haryana. बनाम Acit, Vs. Circle-4(1), Hsiidc Building, Udyog Vihar, Phase-05, Gurgaon, Haryana. Pan No.Aaacz1958K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Adv. & Ms. Taranjeet Kaur, Ar Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3922/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Incedo Technology Solutions Limited बनाम Dcit, A-47, Lower Ground Floor, Hauz Khas, Delhi. Vs. Circle 10(1), Delhi. Pan No.Aacci6243C अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Rohit Tiwar, Adv. & Ms. Tanya, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr 1

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 6031/D/2024, 3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6031/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 MUNJAL HOSPITALITY PRIVATE LIMITED, UM House, Plot No.35, 3rd Floor, Tower A, Sector-44, DLF QE, Gurgaon, Haryana, INDIA. PAN No.AACCV4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee by Shri Jeet Kamdar, AR (Virtual) Assessment Centre, Revenue by Shri Dharm Veer Singh, CIT DR Circle-17(1), C.R.…