Coil Company (P.) Ltd. v. Asst. CIT

8 Taxmann.com 225Income Tax Appellate Tribunal2010#25828 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 194C(6)Section 194C(7)Section 36(1)(ii)Section 40(a)(ia)

Judgments citing Coil Company (P.) Ltd. v. Asst. CIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BENGALURU, BENGALURU vs. NUTRICRAFT INDIA PRIVATE LIMITED, BENGALURU

In the result appeal filed by the learned assessing officer is partly allowed for statistical purposes

ITA 298/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Muthu Shankar, CIT(DR)(ITAT), BengaluruFor Respondent: Smt. Suman Lunkar, CA

Section 143(3)Section 148ASection 153CSection 194C(6)Section 194C(7)Section 36(1)(ii)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 The Deputy Commissioner Vs. Nutricraft India Pvt. Ltd., of Income Tax, 14/1, Haudin Road, Circle 3(1)(1), Bangalore North, Bangalore. Bangalore – 560 042. PAN: AABCN 9165F APPELLANT RESPONDENT Appellant by : Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru. Respondent by : Smt. Suman Lunkar, CA Date of hearing : 18.09.2025 Date of Pronouncement : 16.12.2025 O R D E R Per Prashant Maharishi, Vice President 1. ITA No.298/Bangalore/2024 is f…

TRENT LTD,MUMBAI vs. ADDL. C.I.T.-2(3), MUMBAI

ITA 5775/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Jul 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Trent Ltd., V. Add. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) Addl. Cit – 2(3) V. M/S. Trent Ltd., Room No. 556, 5Th Floor Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) M/S. Trent Ltd., V. Dy. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent)

Section 14ASection 35DSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Trent Ltd., v. Add. CIT – 2(3) Bombay House, 2nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 PAN: AAACL1838J (Appellant) (Respondent) Addl. CIT – 2(3) v. M/s. Trent Ltd., Room No. 556, 5th Floor Bombay House, 2nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 PAN: AAACL1838J (Appellant) (Respondent) M/s. Trent Ltd., v. Dy. CIT – 2(3) Bombay House, 2nd Floor, 24 Aa…

JURIMATRIX SERVICES INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALURU

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

ITA 1652/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Apr 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Years : 2014 – 15 M/S. Jurimatrix Services India Pvt. Ltd., Manyata Tech Park, G4 Block, The Acit, Aspen Building, Level – 2, Vs. Circle – 4(1) (1), Rachenahalli, Nagawara, Bangalore. Outer Ring Road, Bangalore – 560 045. Pan: Aabcj6157D Appellant Respondent Appellant By : Shri K. R. Girish, C. A. Respondent By : Shri T. N. Prakash, Addl.Cit (Dr) Date Of Hearing : 03.04.2019 Date Of Pronouncement : 05.04.2019

For Appellant: Shri K. R. Girish, C. AFor Respondent: Shri T. N. Prakash, Addl.CIT (DR)

Section 271Section 36Section 36(1)(ii)

…nd the remaining grounds are rejected. 3. At the very outset, it was submitted by the learned AR of the assessee that this issue is covered in favour of the assessee by the tribunal order rendered in the case of ACIT vs. Mandovi Motors (P) Ltd. as reported in 8 Taxmann.com 225 (Bang). He submitted a copy of this tribunal order and [pointed out that Para 4.5 Page 2 of 8 to 4.7 of this tribunal order are relevant in which the tribunal has followed the judgment of Hon’ble Bombay High Court rendered in the case of CIT vs. Sesa Goa Ltd., 316 ITR 399. Learned DR of the revenue placed reliance on the orders of the autho…