What is CIT v. Yokogawa India Ltd. authority for?

A provision for doubtful debts cannot be added back while computing book profits under Section 115JB of the Income-tax Act for Minimum Alternate Tax (MAT) purposes.

How many judgments cite CIT v. Yokogawa India Ltd.?

270 judgments on BharatTax cite CIT v. Yokogawa India Ltd. (341 ITR 385), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. Yokogawa India Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 36(1)(vii), Section 10(34), Section 10(35), Section 14A, Section 2(24).

CIT v. Yokogawa India Ltd. (341 ITR 385)

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…be reopened is contrary to the plain language of Section 10B" (emphasis supplied by us) 7.8 It was further submitted that the aforesaid decision was relied upon and followed by the Hon’ble Karnataka High Court in the case of CIT vs Yokogawa India Ltd: [2012] 341 ITR 385 (Kar) wherein the Court, after recording aforesaid ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. extracts from the decision of the Bombay High Court categorically held that the principles laid down therein equally applied to a case falling under section 10A of the Act, subject of consideration before the Court and reproduced the…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…be reopened is contrary to the plain language of Section 10B" (emphasis supplied by us) 7.8 It was further submitted that the aforesaid decision was relied upon and followed by the Hon’ble Karnataka High Court in the case of CIT vs Yokogawa India Ltd: [2012] 341 ITR 385 (Kar) wherein the Court, after recording aforesaid ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. extracts from the decision of the Bombay High Court categorically held that the principles laid down therein equally applied to a case falling under section 10A of the Act, subject of consideration before the Court and reproduced the…

DALMIA CEMENT (BHARAT) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

ITA 5417/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Dec 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] The Assistant Commissioner of M/s Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 PAN-AADCA9414C Assessee Revenue Cross Objection No.63/CHNY/2018 (Arising out of ITA No.3157/CHNY2017) [Assessment Year: 2013-14] M/s Dalmia Cement Bharat Ltd. The Assistant Commissioner of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Tr…

DALMIA CEMENT (BHARAT) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

ITA 5416/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] The Assistant Commissioner of M/s Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 PAN-AADCA9414C Assessee Revenue Cross Objection No.63/CHNY/2018 (Arising out of ITA No.3157/CHNY2017) [Assessment Year: 2013-14] M/s Dalmia Cement Bharat Ltd. The Assistant Commissioner of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Tr…

ACIT CIRCLE 1, TRICHY vs. DALMIA CEMENT BHARAT LTD., DALMIAPURAM

ITA 3158/CHNY/2017[2014-15]Status: DisposedITAT Chennai31 Dec 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] The Assistant Commissioner of M/s Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 PAN-AADCA9414C Assessee Revenue Cross Objection No.63/CHNY/2018 (Arising out of ITA No.3157/CHNY2017) [Assessment Year: 2013-14] M/s Dalmia Cement Bharat Ltd. The Assistant Commissioner of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Tr…

ACIT CIRCLE 1, TRICHY vs. DALMIA CEMENT BHARAT LTD., DALMIAPURAM

ITA 3157/CHNY/2017[2013-14]Status: DisposedITAT Chennai31 Dec 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] The Assistant Commissioner of M/s Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 PAN-AADCA9414C Assessee Revenue Cross Objection No.63/CHNY/2018 (Arising out of ITA No.3157/CHNY2017) [Assessment Year: 2013-14] M/s Dalmia Cement Bharat Ltd. The Assistant Commissioner of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Tr…

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR

Section 115Section 115JSection 144BSection 147Section 250

…`IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Dy. Commissioner of Income Tax Ayakar Bhavan, Shakthan, Thampuran Nagar, Thrissur, Thrissur Kerala- 680006 …………. Appellant Vs The CSB Bank Ltd ST. Thomas College Road, Thrissur, Thrissur, Kerala- 680020 [PAN: AABCT0024D] …………. Respondent Appearance For the Appellant/Assessee : Shri Satish Modi, CA For the Respondent/Department : Shri. Sanjit Kumar Das, CIT DR Date Conclusion of hearing : 20.08.2025 Pronouncement of order : 30.10.2025 O R D E R [ Per Rahul Chaudhary, Judicial M…

LUPIN LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 3, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3257/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2019-20 Lupin Limited, Principal Commissioner Of 3Rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, Vs. Room No. 612, 6Th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, Pan : Aaacl1069K Mumbai-400020. (Appellant) (Respondent) Assessee By : Shri Rajan Vora & Shri Pranay Gandhi Revenue By : Shri Rajesh Kumar Yadav, Cit-Dr

For Appellant: Shri Rajan Vora &For Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 115JSection 143(3)Section 263Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2019-20 Lupin Limited, Principal Commissioner of 3rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, vs. Room No. 612, 6th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, PAN : AAACL1069K Mumbai-400020. (Appellant) (Respondent) Assessee by : Shri Rajan Vora & Shri Pranay Gandhi Revenue by : Shri Rajesh Kumar Yadav, CIT-DR Date of Hearing : 06-08-2025 Date of Pronouncement : 30-09-2025 O R…

SCHINDLER INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-RANGE 15(3)(2), MUMBAI, MUMBAI

ITA 7311/MUM/2018[2014-15]Status: DisposedITAT Mumbai06 Jun 2025AY 2014-15

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. Appellant Respondent 7326/Mum/2017 2013-14 Schindler India Private Limited, B-401, Delphi, Hiranandani Business Park, Powai, Mumbai -400076 [PAN: AAECS1548J] Deputy Commissioner of Income Tax, Circle-15(3)(2), Room No. 473, Aayakar Bhavan, New Marine Lines, Mumbai-400020 7311/Mum/2018 2014-15 Assessee by Ms. Chandani Shah Ms. Nidhi Agarwal Revenue by Shri Ajay Chandra, CIT-DR Date of Hearing 08-04-2025 Date of Pronouncement : 06-06-2025 ORDER PER…

SCHINDLER INDIA PVT. LTD.,MUMBAI vs. DCIT-CIR-15(3)(2), MUMBAI

ITA 7326/MUM/2017[2013-14]Status: DisposedITAT Mumbai06 Jun 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Chandani ShahFor Respondent: Shri Ajay Chandra, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 7326/Mum/2017 2013-14 Schindler India Private Limited, B-401, Delphi, Hiranandani Business Park, Deputy Commissioner of Income Tax, Circle-15(3)(2), Room No. 473, Aayakar Bhavan, New Marine Lines, Mumbai-400020 7311/Mum/2018 2014-15 Powai, Mumbai -400076 [PAN: AAECS1548J] Assessee by : Ms. Chandani Shah Ms. Nidhi Agarwal Revenue by : Shri Ajay Chandra, CIT-DR Date of Hearing : 08-04-2025 Date of Pronouncement : 06-06-2025…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2), DELHI, I.P.ESTATE vs. BUREAU VERITAS CONSUMER PRODUCTS SERVICES(INDIA) PVT. LTD., LAJPAT NAGAR

ITA 3158/DEL/2023[2017-18]Status: DisposedITAT Delhi14 Jan 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] The Assistant Commissioner of M/s Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 PAN-AADCA9414C Assessee Revenue Cross Objection No.63/CHNY/2018 (Arising out of ITA No.3157/CHNY2017) [Assessment Year: 2013-14] M/s Dalmia Cement Bharat Ltd. The Assistant Commissioner of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Tr…