CIT v. Sushil Kumar Gupta

210 Taxmann 257Supreme Court of India2012#19869 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2016 to 2026.

Also reported as

25 Taxmann.com 368

Sections most often in play

Section 80HHCSection 80IBSection 143(3)Section 28 (iiia)Section 28 (iiib)Section 28 (iiic)Section 28 (iiid)Section 28 (iiie)

Issues it is cited on

section 80hhcsection 80hhsection 80ibprofits and gains of business or professionsection 80isection 28section 80previous yearpersoncompanysection 143(3)india

Judgments citing CIT v. Sushil Kumar Gupta

ACIT Circle vs. Sheena Exports

Appeals stand disposed of

ITA 970/DEL/2007[2003-2004]Status: DisposedITAT Delhi03 Feb 2026AY 2003-2004

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 1229/Del/2006 : Asstt. Year: 1999-00 Ita No. 1228/Del/2006 : Asstt. Year: 2002-03 Acit, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (Appellant) (Respondent) Pan No.

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 143(3)Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 1229/Del/2006 : Asstt. Year: 1999-00 ITA No. 1228/Del/2006 : Asstt. Year: 2002-03 ACIT, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. ITA No. 970/Del/2007 : Asstt. Year: 2003-04 ACIT, Vs Sheena Exports, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. Assessee by : None Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 03.02.2026 Date of Pronouncement…

ACIT, Circle vs. Sheena Industries

Appeals stand disposed of

ITA 1229/DEL/2006[1999-2000]Status: DisposedITAT Delhi03 Feb 2026AY 1999-2000

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 1229/Del/2006 : Asstt. Year: 1999-00 Ita No. 1228/Del/2006 : Asstt. Year: 2002-03 Acit, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (Appellant) (Respondent) Pan No.

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 143(3)Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 1229/Del/2006 : Asstt. Year: 1999-00 ITA No. 1228/Del/2006 : Asstt. Year: 2002-03 ACIT, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. ITA No. 970/Del/2007 : Asstt. Year: 2003-04 ACIT, Vs Sheena Exports, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. Assessee by : None Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 03.02.2026 Date of Pronouncement…

ACIT, Circle, Karnal vs. Sheena Industries, Panipat

Appeals stand disposed of

ITA 1228/DEL/2006[2002-2003]Status: DisposedITAT Delhi03 Feb 2026AY 2002-2003

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 1229/Del/2006 : Asstt. Year: 1999-00 Ita No. 1228/Del/2006 : Asstt. Year: 2002-03 Acit, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (Appellant) (Respondent) Pan No.

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 143(3)Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 1229/Del/2006 : Asstt. Year: 1999-00 ITA No. 1228/Del/2006 : Asstt. Year: 2002-03 ACIT, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. ITA No. 970/Del/2007 : Asstt. Year: 2003-04 ACIT, Vs Sheena Exports, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. Assessee by : None Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 03.02.2026 Date of Pronouncement…

DCIT, Chennai vs. Cauvery Stone Impex Pvt. Ltd., Chennai

In the result, the appeal of the Revenue in ITA

ITA 2098/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Mar 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No. 2098/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

For Appellant: Shri. B. Lakshminarayanan, IRS, JCITFor Respondent: Shri. Philip George, Advocate
Section 10BSection 143(2)Section 143(3)Section 2

…ed Representative substantiated the process of manufacturing of monuments before the Assessing Officer referred at page 2 and 3 of assessment order and relied on the decision of CIT vs. N.C. Bootharaja & Co 204 ITR 412 (SC), Tamil Nadu Minerals Ltd vs. CIT 210 Taxmann 257 and ITO vs. Arihant Tiles & Marbles Pvt. Ltd 320 ITR 79 (SC). The ld. Assessing Officer considered the submissions and interpreted the definition introduced in Finance Act, 2009 in his order as under:- ‘’manufacture’’ with its grammatical variations, means a change in a non-living physical object or article or thing, (a) Resulting in tra…