How many judgments cite CIT v. Vodafone Essar Gujarat Ltd.?

55 judgments on BharatTax cite CIT v. Vodafone Essar Gujarat Ltd. (397 ITR 55), spanning 2018 to 2025.

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

It is most often cited in judgments turning on Section 115JB, Section 143(3), Section 14A, Section 36(1)(vii), Section 194H, Section 35(2AB).

CIT v. Vodafone Essar Gujarat Ltd.

397 ITR 55High Court2017#2105 most cited

What is CIT v. Vodafone Essar Gujarat Ltd. authority for?

Provision for bad and doubtful debts, if it amounts to an actual write-off by reducing the sundry debtors balance from the asset side of the Balance Sheet, cannot be added back when computing book profits under Section 115JB read with Explanation (i) of the Income Tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Vodafone Essar Gujarat Ltd. · Section 115JB · Explanation (i) to 115JB · provision for bad and doubtful debts · actual write-off · book profits · Minimum Alternate Tax · MAT · sundry debtors reduction · Section 271(1)(c) penalty · Vijaya Bank v. CIT

Also reported as

85 Taxmann.com 32

Sections most often in play

Section 115JB Section 143(3)Section 14A Section 36(1)(vii)Section 194H Section 35(2AB)Section 35(3)Section 40(a)(ia)

Issues it is cited on

section 9(i)(vii)section 9(i)section 271(1b)section 10(2a)weighted deduction section 35(2ab)r&d expenditure section 2(43)principal director general of income-tax section 54e section 74 section 115jb(2)

Judgments citing CIT v. Vodafone Essar Gujarat Ltd.

DCIT, Circle - 3, Kolkata vs. M/S. the Peerless General Finance & Investment Co. Ltd., Kolkata

In the result, the appeal of revenue is dismissed

ITA 50/KOL/2009[2002-03]Status: DisposedITAT Kolkata03 Dec 2020AY 2002-03

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115JSection 260A

…’ble High Court vide its order dated 19.03.2019 was pleased to remand only this issue back to Tribunal with a direction to proceed and determine the issue in the light of the decision of the Hon’ble High court of Gujarat in CIT Vs. Vodafone Essar Gujarat Ltd. 397 ITR 55 and other case laws on the subject by observing as under: “The Court:- Mr. Chatterjee, learned Senior Advocate for the appellant wants the Tribunal to reconsider its impugned decision made on 2nd June, 2017 for the assessment year 2003-04. The ground for his contention is a subsequent judgment of a Division Bench of the Gujarat High court (Commis…

M/S Hajee A.P.Bava & Company vs. The Assistant Commissioner of Income Tax

In the result, the appeal is

ITA/555/2018HC Karnataka19 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 142(1)Section 143(1)Section 143(2)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.555 OF 2018 BETWEEN: M/S. HAJEE A.P. BAVA AND COMPANY CONSTRUCTIONS PVT. LTD. HAPBCO TOWER, #32, 9TH MAIN ROAD RPC LAYOUT, HAMPINAGAR VIJAYANAGAR, BENGALURU-560104 PAN: AACCH 1218 C (REPRESENTED BY ITS VICE PRESIDENT FINANCE, MR. SUNDARAM VENKATARAMAN AGED ABOUT 49 YEARS S/O M. VENKATARAMAN) ... APPELLANT (BY SRI. CHYTHANYA K.K. ADV.,) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE –…

Schindler India P.Ltd, Mumbai vs. Asst CIT 8(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7808/MUM/2012[2008-09]Status: DisposedITAT Mumbai17 Feb 2020AY 2008-09

Bench: Shri Vikas Awasthy & Shri N.K.Pradhanschindler India Private Limtied, 401-B, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076 Pan: Aaecs 1548J ...... Appellant

For Appellant: S/Shri Dhanesh Bafna & Nishant ShahFor Respondent: Shri Uodal Raj Singh

Section 143(3)

…s and Plastics India Ltd, reported as 215 Taxman 153. The ld. Authorized Representative for the assessee to further buttress his contentions, placed reliance on the decision of the Hon'ble Gujarat High Court in the case of CIT vs. Vodafone Essar Gujarat Ltd., 397 ITR 55(Guj). 5 4. Per contra, the ld. Departmental Representative vehemently defended the impugned assessment order. In respect of ground No.1 the ld. Departmental Representative submitted that it is not only the turnover filter but on account of functional disparity as well S.S.S. Electricals (India) Ltd. was removed from the list of comparables by th…

State Bank of India, Mumbai vs. Principal Commissioner of Income Tax-2, Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 1093/MUM/2018[1997-98]Status: DisposedITAT Mumbai30 Sept 2019AY 1997-98

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 1997-98 & Assessment Year: 1998-99 State Bank Of India Principal Commissioner Of Financial Reporting & Vs. Income Tax-2, Mumbai. Taxation Department, 3Rd Floor , Corporate Centre, Madam Cama Road, Nariman Point, Mumbai-400021 Pan No. Aaacs8577K Appellant Respondent

For Appellant: Mr. Percy J. Pardiwalla &For Respondent: Mr. B.B. Rajendra Prasad

Section 143(3)Section 263Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 1997-98 & Assessment Year: 1998-99 State Bank of India Principal Commissioner of Financial Reporting and Vs. Income Tax-2, Mumbai. Taxation Department, 3rd Floor , Corporate Centre, Madam Cama Road, Nariman Point, Mumbai-400021 PAN No. AAACS8577K Appellant Respondent Assessee by : Mr. Percy J. Pardiwalla & Mr. Nitesh Joshi, ARs Revenue by : Mr. B.B. Rajendra Prasad Mr. Choudhary Arunkumar Singh, DRs Last Date of Hearing : 05/07/2019 Date of pronou…

Gloabal Mansions P.Ltd, Mumbai vs. ITO WD 2(1)(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1192/MUM/2017[2012-13]Status: DisposedITAT Mumbai13 Sept 2019AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjeet Singhassessment Year: 2012-13

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri Chaudhary Arun Kumar Singh, D.R

Section 115JSection 143(1)Section 143(3)Section 36(1)(iii)

…add back the provisions for bad and doubtful debts while computing the book debts under clause (c) to Explanation 1 of section 115JB. The said decision of the co-ordinate bench of the Tribunal has been affirmed by the Hon’ble Gujarat High Court as reported in 397 ITR 55. Therefore, considering the facts of the case in the light of the above decisions of the Hon’ble Apex Court, High Courts and Tribunal, we are not in agreement with the conclusion drawn by the Ld. CIT(A) on this issue. We also find merits in the contentions of the assessee that the aforesaid addition ought to be made under clause (i) of Explanation…

Idbi Bank Ltd., Mumbai vs. ACIT (Ltu)-2, Mumbai

In the result this ground of appeal is

ITA 3423/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Sept 2019AY 2008-09

Bench: Shri R.C. Sharma & Shri Pawan Singh

Section 115JSection 143(3)Section 147Section 148Section 254(1)

…of securities and provision made for bad and doubtful debts which is reduced from the respective assets, the learned AR submits that this issue is also covered in favour of assessee by decision of Gujarat High Court in case of Vodafone Essar (Gujarat) Ltd (397 ITR 55). Accordingly, the ld. AR for the assessee submits that neither the reassessment order is valid nor the additions made by the assessing officer are in the reassessment order is sustainable and the assessee is liable to succeed on the validity of reassessment and on merit as well. 4. On the other hand the learned Departmental representative (DR)…

Vidres India Ceramics Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Circle-4(1)(2), Ahmedabad

In the result, assessee’s appeal is allowed

ITA 2521/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad17 May 2019AY 2013-14

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri A. C. Shah, A.RFor Respondent: Shri S. K. Dev, Sr. D.R

Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 36(1)(iii)Section 36(1)(va)Section 36(1)(vii)

…r the assessee submitted before us that the case is squarely covered by the Judgment passed by the Hon’ble Supreme Court in the case of Vijaya Bank (supra) and also by the Gujarat High Court in the case of CIT-vs-Vodafone Essar Gujarat Ltd. reported in [2017] 397 ITR 55 (Guj). The Learned AR further submitted in this particular case, the assessee has debited the provision to the Profit and Loss account in respect of doubtful debts and the same amount is reduced in the balance sheet from sundry debtors – trade receivable which is evident from the balance sheet in Note No.14 to the accounts which was also placed be…

M/S Mindtree Ltd, Bangalore vs. The Commissioner of Income Tax Ltu, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 424/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Mar 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 10Section 10ASection 11Section 115JSection 12Section 142(1)Section 143(2)Section 143(3)Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.424/Bang/2017 Assessment Year : 2012-13 M/s. Mindtree Ltd., The Commissioner of Global Village, RVCE Post, Income Tax, Mysuru Road, vs. Large Tax Payers Unit Bangalore – 560 059. (LTU), PAN: AABCM8839K Bangalore. APPELLANT RESPONDENT Assessee by : Shri Tata Krishna, Advocate Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 14.03.2019 Date of Pronouncement : 29.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by t…

Catholic Syrian Bank Ltd, Trichur vs. The ACIT, Circle-1(1), Trichur

In the result, the appeal of the assessee is partly allowed for statistical

ITA 879/COCH/2004[1999-2000]Status: DisposedITAT Cochin20 Feb 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 115J

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.879/Coch/2004 Assessment Year : 1999-2000 The Catholic Syrian Bank Ltd., Vs. The Assistant Commissioner of St. Mary’s College Road, Income-tax, Circle-1(1), Thrissur. Thrissur-680 020. (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri C.Naresh, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 19/02/2019 Date of pronouncement 20/02/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal was originally filed by the assessee before the Tribunal and one of the issu…

West Bengal Electronic Industries Development Corporation Limited, Kolkata vs. D.C.I.T Cir - 1, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1982/KOL/2013[2009-10]Status: DisposedITAT Kolkata24 Aug 2018AY 2009-10

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1945/Kol/2013 Assessment Year : 2008-09 Dcit, Circle-1, Kolkata -Vs- M/S West Bengal Electronics Industry Development Corp. Ltd. [Pan: Aaacw 2411 Q] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Md. Usman, CIT DR

Section 139(5)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1945/Kol/2013 Assessment Year : 2008-09 DCIT, Circle-1, Kolkata -vs- M/s West Bengal Electronics Industry Development Corp. Ltd. [PAN: AAACW 2411 Q] (Appellant) (Respondent) I.T.A Nos. 1981&1982/Kol/2013 Assessment Years : 2008-09 & 2009-10 M/s West Bengal Electronics Industry Development Corp. Ltd. -vs- DCIT, Circle-1, Kolkata [PAN: AAACW 2411 Q] (Appellant) (Respondent) For the Department : Shri Md. Usman, CIT DR Shri S. Dasgupta, Addl. CIT DR For the A…

West Bengal Electronic Industries Development Corporation Limited, Kolkata vs. A.C.I.T Cir - 1, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1981/KOL/2013[2008-09]Status: DisposedITAT Kolkata24 Aug 2018AY 2008-09

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Md. Usman, CIT DR

Section 139(5)Section 143(3)

D.C.I.T Cir - 1, Kolkata vs. M/S West Bengal Electronics Industry Development Corporation Ltd, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1945/KOL/2013[2008-09]Status: DisposedITAT Kolkata24 Aug 2018AY 2008-09

For Appellant: Shri J.P. Khaitan, Sr. CounselFor Respondent: Shri Md. Usman, CIT DR

Section 139(5)Section 143(3)

Maya Entertainment Ltd., Mumbai vs. ACIT - 11(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5089/MUM/2016[2009-10]Status: DisposedITAT Mumbai15 Jun 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Maya Entertainment Ltd., V. The Asstt. Cit – 11(1) Room No. 467, 4Th Floor, 23, Shah Industrial Estate Aayakar Bhavan, M.K. Road, Off. Veera Desai Road, Mumbai-400 020 Andheri (W), Mumbai – 400 053

For Appellant: Shri S.C. TiwariFor Respondent: Shri V. Vidyadhar

Section 115JSection 143(3)Section 154Section 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Maya Entertainment Ltd., v. The Asstt. CIT – 11(1) Room No. 467, 4th Floor, 23, Shah Industrial Estate Aayakar Bhavan, M.K. Road, Off. Veera Desai Road, Mumbai-400 020 Andheri (W), Mumbai – 400 053 PAN NO: AABCM 7192 B (Appellant) (Respondent) Assessee by : Shri S.C. Tiwari Shri Rutuja N. Pawar Department by : Shri V. Vidyadhar Date of Hearing : 04.04.2018 Date of Pronouncement : 15.06.2018 O R D E R PER C.N. PRASAD 1. This appeal is filed by the…

Asst CIT 5(3)(2), Mumbai vs. Teksons P.Ltd, Thane

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 4440/MUM/2016[2011-12]Status: DisposedITAT Mumbai07 Mar 2018AY 2011-12

Bench: Shri C Nagendra Prasad & Rajesh Kumarassessment Year : 2011-12

For Appellant: Shri M C Omi Ningshen (DR)For Respondent: Ms Dinkle Hariya (AR)

Section 115J

…ore us the learned counsel for the assessee placing reliance on the decision of Hon’ble Karnataka High Court in the case of CIT vs. Yokogawa India Ltd. 17 taxmann.com 15 and that of Hon’ble Gujarat High Court in the case of CIT vs. Vodafore Essar Gujarat Ltd. 397 ITR 55 submitted that when the assessee reduces the amount of provision made for doubtful debts from the debtors account, it amounts to actual write off and in such circumstances, it is not mere provision for bad debts and therefore, it should not be treated as provision for doubtful debts falling uncder clause (c) of Explanation to section 115JB of the…

Mediaedge Cia India Ltd., Mumbai vs. DCIT Cir. - 12(3)(2), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 5299/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Ajit ShahFor Respondent: Ms. Pooja Swaroop

Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.5299/Mum./2016 (Assessment Year : 2011–12) M/s. Mediaedge Cin India Ltd. Commerz, 9th Floor, International Business Park, Oberai Garden City ……………. Appellant Off W.E. Highway, Goregaon (W) Mumbai 400 063 – AAACF4315L v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–12(3)(2), Mumbai Assessee by : Shri Ajit Shah Revenue by : Ms. Pooja Swaroop Date of Hearing – 22.02.2018 Date of Order – 28.02.2018 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the…