CIT v. Schmetz India (P.) Ltd.

26 Taxmann.com 336High Court2012#8941 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10ASection 143(3)Section 144BSection 144C(13)Section 1963)Section 35(2AB)Section 80GSection 80IA(10)

Issues it is cited on

section 35(1)(i)section 92basection 35(1)section 135specified domestic transactioncsr expenditureweighted deductioneligible businesssection 35(2ab)section 80icsection 92bsection 10a

Judgments citing CIT v. Schmetz India (P.) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the assessee is partly allowed and the

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, NCC-8(1), Guindy, Chennai-600 032. LTU-II, Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, M/s. Ashok Leyland Ltd., NC…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/s. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [PAN: AAAСА 4651 L] (अपीलार्थी/Appellant) v. The DCIT, NCC-8(1), LTU-II, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The DCIT, NCC-8, Chennai.…

KBS CREATION LTD ,MUMBAI vs. DY COMM. OF INCOME TAX -CIRCLE 24(1), MUMBAI

In the result, the concise ground of appeal of the assessee is allowed

ITA 6477/MUM/2024[2021-22]Status: DisposedITAT Mumbai16 Jun 2025AY 2021-22

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10ASection 143(3)Section 254(1)Section 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘K’, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) KBS Creations, Deputy Commissioner of Income- Plot no. 98, KBS House, Vs. tax,Circle-24(1), Mumbai, Road no. 16, Andheri East, Piramal Chamber, Lal Baug, Parel Mumbai-400093 Mumbai-400012 PAN: AAHFK5898B APPELLANT RESPONDEDNT Assessee represented by Ms. Aarti Vissanji, Advocate Department represented by Shri. Abhishek Tharwal, Sr.DR. Date of hearing 05/05/2025 Date of pronouncement 16/06/2025 Order under Section 254(1) of the Income-Tax Act, 1961 PE…

DCIT CIRCLE 1(1), PUNE, SWARGATE vs. ENTRATA INDIA PVT. LTD, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 66/PUN/2024[2013-14]Status: DisposedITAT Pune24 Dec 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 10ASection 115JSection 143(2)Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.133/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. DCIT, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14th Floor, Kharadi, Pune- 411014. PAN : AAACW7089A Appellant Respondent आयकर अपील सं. / ITA No.66/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 DCIT, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14th Floor, Kharadi, Pune- 411014. PAN : AAACW7089A Appellant Resp…

ENTRATA INDIA PVT. LTD. ,PUNE vs. DCIT, CIRCLE-1(1), PUNE, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 133/PUN/2024[2013-14]Status: DisposedITAT Pune24 Dec 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 10ASection 115JSection 143(2)Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.133/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. DCIT, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14th Floor, Kharadi, Pune- 411014. PAN : AAACW7089A Appellant Respondent आयकर अपील सं. / ITA No.66/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 DCIT, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14th Floor, Kharadi, Pune- 411014. PAN : AAACW7089A Appellant Resp…

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

ITA 2313/DEL/2022[2018-19]Status: DisposedITAT Delhi01 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Kumar, CIT (DR)
Section 143(3)Section 144BSection 144C(13)Section 153(3)Section 270ASection 35Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2313/DEL/2022 Assessment Year 2018-19 Mankind Pharma Limited DCIT 208 Okhla Industrial Estate, Phase-III Vs. Circle-1(1)(1) Okhla Industrial Estate S.O. Tehkand Meerut South East Delhi TAN/PAN: AAACM9401C (Appellant) (Respondent) Appellant by: Shri Gaurav Jain, Adv. Shri Sudarshan Roy, Adv. Respondent by: Shri Rajesh Kumar, CIT (DR) Date of hearing: 08 02 2024 Date of pronouncement: 01 05 2024 O R D E R PER PRADIP KUMAR KEDIA-AM: The captioned…

DCIT, LTU-2, KOLKATA vs. M/S CENTURY PLYBOARDS (I), LTD, KOLKATA

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

ITA 2149/KOL/2019[2014-15]Status: DisposedITAT Kolkata04 Nov 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

Section 10(34)Section 115JSection 14A

…1 ITA No. 2149/Kol/2019 & C.O. No. 22/Kol/2020 M/s Century Plyboards (I) Ltd. A.Y. 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक!,"या"यक सद$य) [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, JM] Assessment Year: 2014-15 DCIT, Circle-2, LTU, Kolkata Vs. M/s Century Plyboards (I) Ltd. (PAN: AABCC 1682 J) Appellant Respondent & C.O. No. 22/Kol/2020 In ITA No.2149/Kol/2019 Assessment Year: 2014-15 M/s Century Plyboards (I) Ltd. Vs. DCIT, Circle-2, LTU, Kolkata (PAN: AABCC 1682 J) Cross Objec…

ELITECORE TECHNOLOGIES PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT.-2,, AHMEDABAD

In the result, assessee’s appeal is allowed

ITA 1356/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad04 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Alok Singh, CIT-D.R
Section 10ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1356/Ahd/2016 (Assessment Year : 2009-10) Elitecore Technologies Pvt. Vs. Pr. CIT-2, Ltd., 904 Silicon Tower, Ahmedabad. BH Pariseema Building, Off CG road, Navrangpura, Ahmedabad – 380 009. [PAN No. AAACE 6815 G] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar & Parin Shah, A.R. Respondent by : Shri Alok Singh, CIT-D.R. Date of Hearing 12.06.2019 04.09.2019 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. MRS. CRYOGAS EQUIPOMNET PVT. LTD.,, VADODARA

Appeals are dismissed

ITA 1228/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Jul 2019AY 2012-13

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Mukund Bakshi, A.R
Section 10ASection 143(3)Section 195Section 5(2)(b)Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 1228 & 2025/Ahd/2017 (Assessment Years : 2012-13 & 2013-14) The DCIT / ACIT, Vs. M/s. Cryogas Equipment Pvt. Circle – 1(1)(1), Ltd., A-36, Ghanshyam Nagar Vadodara. Society – 2, GIDC Road, Manjalpur, Vadodara–390 011. [PAN No. AADCC 6489 M] (Appellant) (Respondent) .. Assessee by : Shri Vinod Tanwani, Sr. D.R. Revenue by : Shri Mukund Bakshi, A.R. Date of Hearing 10.06.2019 01.07.2019 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: Both the insta…

M/S. A B KNOWLEDGE SYSTEMS,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is partly allowed

ITA 894/PUN/2016[2012-13]Status: DisposedITAT Pune11 Feb 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.894/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 M/S. Ab Knowledge Systems, 406, Lunkad Sky Station, Viman Nagar, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aarfa5025E Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 7(3), Pune

For Appellant: Shri Sunil PathakFor Respondent: Shri Sanjeev Ghei
Section 10ASection 143(3)Section 144Section 145(3)Section 80Section 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.894/PUN/2016 यििाारण वषा / Assessment Year : 2012-13 M/s. AB Knowledge Systems, 406, Lunkad Sky Station, Viman Nagar, अऩीऱाथी/Appellant Pune – 411014 …. PAN: AARFA5025E Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 7(3), Pune अऩीऱाथी की ओर से / Appellant by : Shri Sunil Pathak प्रत्यथी की ओर से / Respondent by : Shri Sanjeev Ghei सुनव…

COMPUTER AGE MANAGEMENT SERVICES PVT. LTD.,CHENNAI vs. DCIT LTU 2 , CHENNAI

In the result, the appeals of the assessee for all the assessment years are treated as partly allowed

ITA 1142/CHNY/2018[214-15]Status: DisposedITAT Chennai14 Dec 2018

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/Chny/2018. "नधा"रण वष" /Assessment Years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner Of Services Pvt. Ltd, Income Tax, Rayala Towers, 3Rd Floor, Ltu-2, 158, Anna Salai, Chennai. Chennai 600 002. [Pan Aaacc 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Sandeep Bagmar, R. AdvocateFor Respondent: Shri. R. Clement Ramesh
Section 14A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/CHNY/2018. "नधा"रण वष" /Assessment years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner of Services Pvt. Ltd, Income Tax, Rayala Towers, 3rd floor, LTU-2, 158, Anna Salai, Chennai. Chennai 600 002. [PAN AAACC 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

COMPUTER AGE MANAGEMENT SERVICES PVT. LTD.,CHENNAI vs. DCIT LTU 2 , CHENNAI

In the result, the appeals of the assessee for all the assessment years are treated as partly allowed

ITA 1140/CHNY/2018[2012-13]Status: DisposedITAT Chennai14 Dec 2018AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/Chny/2018. "नधा"रण वष" /Assessment Years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner Of Services Pvt. Ltd, Income Tax, Rayala Towers, 3Rd Floor, Ltu-2, 158, Anna Salai, Chennai. Chennai 600 002. [Pan Aaacc 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Sandeep Bagmar, R. AdvocateFor Respondent: Shri. R. Clement Ramesh
Section 14A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/CHNY/2018. "नधा"रण वष" /Assessment years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner of Services Pvt. Ltd, Income Tax, Rayala Towers, 3rd floor, LTU-2, 158, Anna Salai, Chennai. Chennai 600 002. [PAN AAACC 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

CIT v. Schmetz India (P.) Ltd. (26 Taxmann.com 336) — Cited in 12 Judgments | BharatTax