Clear Plus India (P.) Ltd. v. Dy. CIT

10 Taxmann.com 249High Court2011#13169 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10B Section 10D Section 92 Section 92CA

Judgments citing Clear Plus India (P.) Ltd. v. Dy. CIT

Assistant Commissioner of Income Tax, Jhandewalan Extension, New Delhi vs. Tvarur and Fats Private Limited, New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 3006/DEL/2024[2016-17]Status: DisposedITAT Delhi24 Oct 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Assistant Commissioner Vs. Tvarur & Fats Pvt. Ltd. Of Income Tax, Unit No. 101, 102A, First Floor, Room No. 332, 3Rd Floor, Plot No. 9, Realtech Copia, Ara Centre, Jhandewalan Corporate Suits, Jasola District Extension, New Delhi Centre, New Delhi Pan: Aaect7561Q Appellant Respondent C.O. No. 83/Del/2024 (In Ita No. 3006/Del/2024) Tvarur & Fats Pvt. Ltd. Vs. Assistant Commissioner Of Unit No. 101, 102A, First Income Tax, Floor, Plot No. 9, Room No. 332, 3Rd Floor, Ara Realtechcopia, Corporate Centre, Jhandewalan Suits, Jasola District Extension, New Delhi Centre, New Delhi Pan: Aaect7561Q Appellant Respondent Assessee By Sh. Ashwani Kumar, Ca & Sh. Aditya Kumar, Ca Revenue By Sh. S. K. Jadhav, Cit(Dr) Date Of Hearing 05/08/2025 Date Of Pronouncement 24/10/2025

Section 92C

…1 ITA No. 3006/Del/2024& C.O. No. 83/Del/2024 ACIT Vs. Tvarur Fats Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Assistant Commissioner Vs. Tvarur and Fats Pvt. Ltd. of Income Tax, Unit No. 101, 102A, First Floor, Room No. 332, 3rd Floor, Plot No. 9, Realtech Copia, ARA Centre, Jhandewalan Corporate Suits, Jasola District Extension, New Delhi Centre, New Delhi PAN: AAECT7561Q Appellant Respondent C.O. No. 83/Del/2024 (in ITA No. 3006/DEL/2024) Tvarur and Fats Pvt. Ltd. Vs. Assistant C…

Tata Coffee Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is partly allowed, while the appeal by the department is dismissed

ITA 647/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore

Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.560/Bang/2016 Assessment year : 2011-12 The Deputy Commissioner Vs. M/s. Tata Coffee Pvt. Ltd., of Income Tax, No.57, Railway Parallel Road, Circle 7(1)(1), Kumara Park West, Bangalore. Bangalore – 560 020. PAN: AABCC 0241R APPELLANT RESPONDENT IT(TP)A No.647/Bang/2016 Assessment year : 2011-12 M/s. Tata Coffee Pvt. Ltd., Vs. The Deputy Commissioner of No.57, Railway Parallel Road, Income Tax, Kumara Park West, Circle 7(1)(1), Bangalore – 560 020. Bangalo…

DCIT, Bangalore vs. M/S Tata Coffee Pvt. Ltd., Bangalore

In the result, the appeal of the assessee is partly allowed, while the appeal by the department is dismissed

ITA 560/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore

Section 143(3)Section 92

Fulford (India) Ltd., Mumbai vs. ACIT.(OSD)-2(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes

ITA 6154/MUM/2011[2003-04]Status: DisposedITAT Mumbai25 Nov 2019AY 2003-04

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2003-04 Fulford (India) Limited, The Assistant Commissioner Of 8Th Floor, Platina C-59, Vs. Income Tax (Osd)-2(1), Mumbai G-Block, Bandra Kurla Complex, Bandra (E), Mumbai-400098 Pan No. Aaacf1795L Appellant Respondent

For Appellant: Mr. P. J. Pardiwalla, Sr. AdvocateFor Respondent: Mr. Anand Mohan, CIT- DR

Section 133(6)Section 143(3)(ii)Section 250(4)Section 92BSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2003-04 Fulford (India) Limited, The Assistant Commissioner of 8th floor, Platina C-59, Vs. Income Tax (OSD)-2(1), Mumbai G-Block, Bandra Kurla Complex, Bandra (E), Mumbai-400098 PAN No. AAACF1795L Appellant Respondent Assessee by : Mr. P. J. Pardiwalla, Sr. Advocate & Mr. Mathur Agrawal, Advocate Revenue by : Mr. Anand Mohan, CIT- DR & Mr. C. Anjaria, DR Last date of Hearing : 30/08/2019 : 25/11/2019 Date of pronouncement ORDER PER N.K. PRADHAN…

At&S India Private Limited, Karnataka vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 69/KOL/2018[2013-14]Status: DisposedITAT Kolkata10 Oct 2018AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am At&S India Private Limited Vs. Dcit, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeca 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Anup Sinha & Ms. Rituparna Sinha, ARFor Respondent: Shri P.K. Srihari, CIT, DR

Section 143(3)Section 144C(13)Section 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L.SAINI, AM AT&S India Private Limited Vs. DCIT, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : Shri Anup Sinha & Ms. Rituparna Sinha, AR Revenue by : Shri P.K. Srihari, CIT, DR सुनवाई क" तार"ख / Date of Hearing : 16/08/2018 घोषणा क" तार"ख/Date of Pronouncement: 10/10/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, A…

At&S India Private Limited vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 77/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) At & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata

For Appellant: Smt. Rituparna Sinha, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)

Section 143(3)Section 144CSection 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) AT & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata Aayakar Bhawan, P-7, 12A Industrial Area, Nanjangud – 571301, Mysore District, Karnataka, Chowringhee Square, India. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAECA 2930 J (Appellant) .. (Respondent) Appellant by :Smt. Rituparna Sinha, AR Respondent by :Shri G. Mallikarjuna, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 05/04/2018 घोषणाक"तार"ख/Date of Pronouncement : 11/05/2…

At & S India Pvt. Ltd., Karnataka vs. DCIT, Cir-11(1), Kolkata

In the result, assessee’s appeal stands allowed

ITA 179/KOL/2016[2011-2012]Status: DisposedITAT Kolkata03 Aug 2016AY 2011-2012

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2011-12

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2011-12 AT & S India Pvt. Ltd. DCIT, Circle-11(1), बनाम 12A Industrial Area, Aayakar Bhawan, P-7, / V/s. Nanjangud – 571301, Chowringhee Square, Mysore Dist. Karnataka, Kolkata-700 069 [PAN No.AAECA 2930 J] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumitra Choudhury, Advocate अपीलाथ" क" ओर से/By Appellant & Smt. Rituparn Singh, AR Shri G. Mallikarjula, CIT-DR ""यथ" क" ओर से/By Respondent 24-06-2016 सुनवाई क" तार"ख/Date of Hearing 03-08-2…