CIT v. Yokogava India Ltd.

77 Taxmann.com 51Supreme Court of India2017#18774 most cited
5

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

Sections most often in play

Section 10BSection 201Section 40(a)(i)Section 40(a)(ia)Section 72Section 90(2)Section 10ASection 139(1)

Issues it is cited on

section 72section 90(2)section 80hhcsection 10bsection 80hhunabsorbed depreciationsection 40(a)(i)section 10asection 90gross total incomesection 201section 40(a)

Judgments citing CIT v. Yokogava India Ltd.

STRIDES PHARMA SCIENCE LIMITED,NAVI MUMBAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeals of assessee for A

ITA 769/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Jul 2025AY 2011-12

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

DCIT CIRCLE-15 (3)(1), MUMBAI vs. M/S. SHASUN PHARMACEUTICALS LTD NOW KNOW AS STRIDES PHARMA SCIENCE LTD, CHENNAI

In the result, the appeals of assessee for A

ITA 5404/MUM/2019[2010-11]Status: DisposedITAT Chennai25 Jul 2025AY 2010-11

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

STRIDES PHARMA SCIENCE LTD.,MUMBAI vs. DCIT, CC - 6 (2), CHENNAI

In the result, the appeals of assessee for A

ITA 2335/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Jul 2025AY 2010-11

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

DCIT-15(3)(2), CHENNAI vs. M/S.SHASUN PHARMACEUTICALS PRIVATE LIMITED (MERGED WITH STRIDES SHASUN LIMITED), CHENNAI

In the result, the appeals of assessee for A

ITA 4945/MUM/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2025AY 2009-10

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

SHASUN PHARMACEUTICALS LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 6(1), CHENNAI

In the result, the appeals of assessee for A

ITA 2380/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2025AY 2009-10

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…