CIT v. S. Khader Khan Sons.

23 Taxmann.com 413High Court2012#11315 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2025.

Issues it is cited on

section 92f(ii)section 92(1)section 92fr&d expendituresection 92c(3)strategic investmentcorporate guaranteeweighted deductionsection 35(2ab)credit for tdscup methodshort term capital gains

Judgments citing CIT v. S. Khader Khan Sons.

M/S Essar Shipping Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 5(1)(1), Mumbai

In the result, ground no. 5 raised by the assessee is dismissed

ITA 4440/MUM/2024[2020-21]Status: DisposedITAT Mumbai16 May 2025AY 2020-21

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Respondent: Shri. Piyush Chaturvedi
Section 143(2)Section 144Section 144C(1)Section 41Section 92B(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM ITA No. 4440/Mum/2024 (Assessment Year: 2020-21) M/s. Essar Shipping Ltd. 5th Floor, Essar House, 11, Keshav Rao Khadya Marg, Mahalaxmi, Mumbai 400034. Vs. Deputy Commissioner of Income Tax, Circle 5(1)(1), Mumbai PAN/GIR No. AACCE3707D (Appellant) Assessee by Respondent by : Shri. Piyush Chaturvedi : Shri. Kiran Unavekar, SR. DR. Date of Hearing Date of Pronouncement : 19.02.2025 : 16.05.2025 ORDER Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the final as…

Greaves Cotton Ltd, Mumbai vs. Asst CIT Cir 7(1)(1), Mumbai

In the result appeal for assessment year 2012 –

ITA 6560/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Jul 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Ms. Aarti Vissanji, Ms. Aastha &
Section 144CSection 35Section 92CSection 92C(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2069/MUM/2017 (Assessment Year 2012-13) ITA No. 6560/MUM/2018 (Assessment Year 2014-15) Graves Cotton Ltd 3rd Floor, Motilal Oswal Center, ACIT CIR 7(1)(1) Junction of Gokhale & Sayani Aayakar Bhavan, Mumbai Vs. Rd, Prabhadevi, Mumbai-400 025 (Appellant) (Respondent) PAN No. AAACG2062M Assessee by : Ms. Aarti Vissanji, Ms. Aastha & Shri Amol Patankar, ARs Revenue by : Ms. Samruddhi Dhananjay Hande, DR Date of hearing: 28.04.2023 Date of pronouncement : 25.07.2023 O R D E R PER PRASHANT…

Greaves Cotton Ltd, Mumbai vs. Asst CIT Cir 7(1)(1), Mumbai

In the result appeal for assessment year 2012 –

ITA 7166/MUM/2017[2013-14]Status: DisposedITAT Mumbai25 Jul 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Ms. Aarti Vissanji, Ms. Aastha &
Section 144CSection 35Section 92CSection 92C(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2069/MUM/2017 (Assessment Year 2012-13) ITA No. 6560/MUM/2018 (Assessment Year 2014-15) Graves Cotton Ltd 3rd Floor, Motilal Oswal Center, ACIT CIR 7(1)(1) Junction of Gokhale & Sayani Aayakar Bhavan, Mumbai Vs. Rd, Prabhadevi, Mumbai-400 025 (Appellant) (Respondent) PAN No. AAACG2062M Assessee by : Ms. Aarti Vissanji, Ms. Aastha & Shri Amol Patankar, ARs Revenue by : Ms. Samruddhi Dhananjay Hande, DR Date of hearing: 28.04.2023 Date of pronouncement : 25.07.2023 O R D E R PER PRASHANT…

Greaves Cotton Ltd, Mumbai vs. Asst CIT Cir 7(1)(1), Mumbai

In the result appeal for assessment year 2012 –

ITA 2069/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Ms. Aarti Vissanji, Ms. Aastha &
Section 144CSection 35Section 92CSection 92C(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2069/MUM/2017 (Assessment Year 2012-13) ITA No. 6560/MUM/2018 (Assessment Year 2014-15) Graves Cotton Ltd 3rd Floor, Motilal Oswal Center, ACIT CIR 7(1)(1) Junction of Gokhale & Sayani Aayakar Bhavan, Mumbai Vs. Rd, Prabhadevi, Mumbai-400 025 (Appellant) (Respondent) PAN No. AAACG2062M Assessee by : Ms. Aarti Vissanji, Ms. Aastha & Shri Amol Patankar, ARs Revenue by : Ms. Samruddhi Dhananjay Hande, DR Date of hearing: 28.04.2023 Date of pronouncement : 25.07.2023 O R D E R PER PRASHANT…

Greaves Cotton Ltd, Mumbai vs. Asst CIT 7(1)(1), Mumbai

In the result appeal for assessment year 2012 –

ITA 1745/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Jul 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Ms. Aarti Vissanji, Ms. Aastha &
Section 144CSection 35Section 92CSection 92C(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2069/MUM/2017 (Assessment Year 2012-13) ITA No. 6560/MUM/2018 (Assessment Year 2014-15) Graves Cotton Ltd 3rd Floor, Motilal Oswal Center, ACIT CIR 7(1)(1) Junction of Gokhale & Sayani Aayakar Bhavan, Mumbai Vs. Rd, Prabhadevi, Mumbai-400 025 (Appellant) (Respondent) PAN No. AAACG2062M Assessee by : Ms. Aarti Vissanji, Ms. Aastha & Shri Amol Patankar, ARs Revenue by : Ms. Samruddhi Dhananjay Hande, DR Date of hearing: 28.04.2023 Date of pronouncement : 25.07.2023 O R D E R PER PRASHANT…

M/S. Bajrang Developers, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-3(3), Surat

In the result, grounds of appeal raised by the assessee are dismissed

ITA 1838/AHD/2016[2011-12]Status: DisposedITAT Surat11 Jan 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 148Section 254(1)

…f all expenses and copy of cash book for the month of April and May, 2009. ITA No’s.1837 & 1838/AHD/2016 (AY 2010-11 & 2011-12) M/s.Bajrang Developers, Surat 7. The assessee has also filed copy of following case laws on record :  CIT vs. S. Khader Khan Sons 23 Taxmann.com 413 (SC)  Paul Mathews and sons vs. CIT 29 Taxmann 416 (Kerala HC).  Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 (SC)  Pushpa Vihar vs ACIT 48 TTJ 389 (ITAT Bombay)  ACIT vs. M/s. Motiwala & Sons 108 2/Del/2007 (ITAT Delhi)  Hemraj Nebhomal & Sons vs CIT 146 Taxmann 3 45 (HC of MP)  Vishal Infrastructures Ltd.…

M/S. Bajrang Developers, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-3(3), Surat

In the result, grounds of appeal raised by the assessee are dismissed

ITA 1837/AHD/2016[2010-11]Status: DisposedITAT Surat11 Jan 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 148Section 254(1)

…f all expenses and copy of cash book for the month of April and May, 2009. ITA No’s.1837 & 1838/AHD/2016 (AY 2010-11 & 2011-12) M/s.Bajrang Developers, Surat 7. The assessee has also filed copy of following case laws on record :  CIT vs. S. Khader Khan Sons 23 Taxmann.com 413 (SC)  Paul Mathews and sons vs. CIT 29 Taxmann 416 (Kerala HC).  Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 (SC)  Pushpa Vihar vs ACIT 48 TTJ 389 (ITAT Bombay)  ACIT vs. M/s. Motiwala & Sons 108 2/Del/2007 (ITAT Delhi)  Hemraj Nebhomal & Sons vs CIT 146 Taxmann 3 45 (HC of MP)  Vishal Infrastructures Ltd.…

DCIT Cir 3(3), Mumbai vs. Siro Clinpharm P.Ltd, Mumbai

In the result, appeal of the assessee is allowed

ITA 2876/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 143(3)Section 250Section 80ISection 92CSection 92C(2)Section 92C(3)

…I.T.A. Nos. 2618 and 2876/Mum/2014 Assessment year: 2009-10 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar AM and Pawan Singh JM] I.T.A. No. 2618/Mum/2014 Assessment years: 2009-10 Siro Clinpharm Private Limited ……….………………….Appellant 63, Lady Ratan Tata Medical and Research Centre M K Road, Cooperage, Mumbai 400 021 [PAN: AAECS8588A] Vs. Dy. Commissioner of Income Tax ……..…………….…Respondent Range 3 (3)(1), Mumbai I.T.A. Nos. 2876/Mum/2014 Assessment years: 2009-10 Dy. Commissioner of Income Tax Range 3 (3)(1), Mumbai ……….………………….Appellant Vs. Siro Clinpharm Private Li…

Siro Clinpharm P. Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 2618/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 143(3)Section 250Section 80ISection 92CSection 92C(2)Section 92C(3)

…I.T.A. Nos. 2618 and 2876/Mum/2014 Assessment year: 2009-10 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar AM and Pawan Singh JM] I.T.A. No. 2618/Mum/2014 Assessment years: 2009-10 Siro Clinpharm Private Limited ……….………………….Appellant 63, Lady Ratan Tata Medical and Research Centre M K Road, Cooperage, Mumbai 400 021 [PAN: AAECS8588A] Vs. Dy. Commissioner of Income Tax ……..…………….…Respondent Range 3 (3)(1), Mumbai I.T.A. Nos. 2876/Mum/2014 Assessment years: 2009-10 Dy. Commissioner of Income Tax Range 3 (3)(1), Mumbai ……….………………….Appellant Vs. Siro Clinpharm Private Li…

CIT v. S. Khader Khan Sons. (23 Taxmann.com 413) — Cited in 9 Judgments | BharatTax